A taxpayer's spouse died in Year 1. The taxpayer has a dependent child (age 10) living at home. The taxpayer did not remarry. What is the taxpayer's filing status for Year 1, Year 2, and Year 3?

Answer options:

Year 1: Single; Year 2: Head of Household; Year 3: Head of Household

Year 1: Married Filing Jointly; Year 2: Qualifying Surviving Spouse; Year 3: Qualifying Surviving Spouse

Year 1: Married Filing Jointly; Year 2: Head of Household; Year 3: Head of Household

Year 1: Qualifying Surviving Spouse; Year 2: Qualifying Surviving Spouse; Year 3: Head of Household

How to approach this question

Timeline: Year of Death = MFJ. Year +1 and +2 = QSS (if child). Year +3 = HoH.

Full Answer

B.Year 1: Married Filing Jointly; Year 2: Qualifying Surviving Spouse; Year 3: Qualifying Surviving Spouse✓ Correct

Year 1: Married Filing Jointly; Year 2: Qualifying Surviving Spouse; Year 3: Qualifying Surviving Spouse

In the year of death, the survivor can file MFJ. For the two taxable years following the death, they may file as Qualifying Surviving Spouse (QSS) if they maintain a home for a dependent child. This allows them to use MFJ tax rates.

Common mistakes

Using QSS in the year of death (it's MFJ) or switching to HoH too early.

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