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

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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