A taxpayer's spouse died in Year 1. The taxpayer has a dependent child who lives with them. The taxpayer did not remarry. What is the taxpayer's filing status for Year 3?

Answer options:

Single

Qualifying Surviving Spouse (Qualifying Widow/er)

Head of Household

Married Filing Jointly

How to approach this question

Timeline: Year of Death = MFJ. Next 2 Years = Qualifying Surviving Spouse (if dependent child). After that = Head of Household.

Full Answer

B.Qualifying Surviving Spouse (Qualifying Widow/er)✓ Correct

In the year of death (Year 1), the taxpayer files MFJ. For the next two years (Year 2 and Year 3), the taxpayer may file as Qualifying Surviving Spouse (formerly Qualifying Widow/er) if they maintain a home for a dependent child. Therefore, in Year 3, the status is QSS.

Common mistakes

Thinking QSS applies in the year of death (it's MFJ) or that it expires after Year 2.

Question 41 All questions Question 43

Practice the full CPA REG Practice Exam 3

72 questions · hints · full answers · grading

More questions from this exam

Q01A CPA is preparing an original tax return for a client who is claiming a refund based on a positi...Hard Q02A practitioner is representing a taxpayer in an IRS examination. The taxpayer has a 25% ownership...Hard Q03A tax return preparer willfully attempts to understate the tax liability on a client's return by ...Hard Q04Which of the following scenarios would most likely result in the assessment of a penalty for fail...Hard Q05Regarding the disciplinary authority of State Boards of Accountancy, which of the following state...Hard

View all 72 questions →