Question

Kyle, whose wife died in December 2014, filed a joint tax return for 2014. He did not remarry, but has continued to maintain his home in which his two dependent children live. What is Kyle's filing status in 2017?

a. Head of household
b. Surviving spouse
c. Married, filing separately
d. Single
e. None of these choices are correct.

Answer 1

Kyle would likely use the head of household filing status in 2017 since he maintains a home for his dependent children and has not remarried.

Step-by-step explanation:

Kyle's filing status in 2017, assuming he has not remarried and continues to maintain a home where his two dependent children live, would likely be head of household. He cannot file as a surviving spouse because this status is generally only available for two tax years following the year of the spouse's death.

Therefore, as of 2017, the qualifying widow/widower status would no longer apply. He is not married, so he cannot file as married filing separately, and because he has dependents and maintains a household, he does not file as single. The head of household status offers more favorable tax rates and a higher standard deduction than the single filing status.