An unmarried taxpayer who maintains a household for a dependent child and whose spouse died four years ago should file as:

Question

Quizplus · Accepted Answer

The taxpayer is eligible to file as "Head of Household" because they maintain a household for a dependent child and their spouse died more than two years ago. They cannot file as "Qualifying widow(er)" because it has been more than two years since their spouse passed away. They cannot file as "Single" because they have a dependent child. They cannot file as "Married, filing separately" because they are not married.

An Unmarried Taxpayer Who Maintains a Household for a Dependent