Final answer:
Ben's filing status for the current year depends on whether he meets the criteria for Head of Household, which requires paying more than half of household costs and having qualifying dependents. If he does not meet these, he may file as Single. He should check current IRS guidelines or consult a tax professional.
Step-by-step explanation:
The subject of this question is taxation, specifically regarding Ben's filing status after a life change. If Lilly moved out in August and has not been heard from since, for tax purposes, Ben may be considered unmarried if he does not qualify for a different status. Since Ben supports their two children and maintains the household, if he meets certain conditions, he may be eligible to file as a Head of Household. To qualify for Head of Household status, he must have paid more than half the cost of keeping up a home for the year, and his children must qualify as his dependents. If he does not meet these requirements, he would generally file as Single. It's important to note that tax law is intricate and subject to change, and Ben should consult the current year's IRS guidelines or a tax professional for the most accurate advice.