In January 2012, Jake's wife dies and he does not remarry.For tax year 2012, Jake may not be able to use the filing status available to married persons filing joint returns.

Question

Quizplus · Accepted Answer

When a taxpayer's spouse dies in a given year and he or she does not remarry before the end of the year, then he or she cannot use the filing status available to married persons filing joint returns in that tax year. Instead, the taxpayer may be able to use the filing status of Qualifying Widow(er) with dependent child for the two tax years following the year of the spouse's death, if certain conditions are met.

In January 2012, Jake's Wife Dies and He Does Not