Question

Mark (age 55 in 2020) and his late wife, Mary, were married in 1990. Mark and Mary have a son, Matt, who was born in 2009. Mary passed away on October 4, 2020. Mark has not remarried. Mark maintained a household for Matt, his dependent child ( qualifying child), for all of 2020 & 2021. What allowable filing status will be most beneficial for Mark to use in 2021?

  

a) MFJ

   

b) MFS

   

c) Head of Household

   

d) Qualifying Widow(er)

e) single

Answer 1

The allowable filing status would be qualifying widow(er).

A person can use the filing status of qualifying widow(er) with dependent child for two years following the death of his spouse. Mark's wife Mary passed in the year 2020 and he has not remarried yet. Hence Mark can use the filing status of qualifying widow(er) with dependent child Matt for the year 2021 and 2022. He can use the joint return tax rates and use the highest deduction amount. However the filing status does not entitle to file a joint return.

Hence the option (d) is the correct answer.