A taxpayer's spouse died in Year 1. In Years 2 and 3, the taxpayer maintains a home as the principal residence for a dependent child and does not remarry. What is the most favorable filing status available in Year 3?
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✓ Correct answer: D. Qualifying Surviving SpouseQualifying Surviving Spouse (formerly 'Qualifying Widow(er)') status allows the taxpayer to use the Married Filing Jointly rates for the two tax years following the year of the spouse's death, provided the taxpayer maintains a household for a dependent child and does not remarry, so Year 3 is the second year and still qualifies.
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