Final answer:
The correct filing status for a surviving spouse who does not remarry within the year of the other spouse’s death is Married Filing Jointly for that year. If dependent children exist, the status could change to Qualifying Widow(er) for the subsequent two years.
Step-by-step explanation:
The filing status used if one spouse dies during the year and the surviving spouse does not remarry before the end of the year is Married Filing Jointly. In the year of the spouse’s death, the surviving spouse can still file a joint return for the couple. This status is available to the surviving spouse for the year of the deceased spouse's death, regardless of whether they have children or not. However, if there are dependent children, the surviving spouse may qualify for the Qualifying Widow(er) status for the two years following the year of death, provided certain conditions are met.