Final answer:
Ruida should generally file as 'Single' for the current tax year, as he divorced on October 31 and has no dependents. His marital status as of December 31 is used to determine his filing status for the entire year. Consulting a tax professional is recommended to consider any special circumstances.
Step-by-step explanation:
Ruida divorced on October 31 of the current year and has no dependents. For the current year, Ruida's filing status for his tax return would likely be Single since he is divorced and does not have any dependents. This status applies because your marital status as of December 31st determines your status for the whole year. Since Ruida divorced before this date and has no dependents, the 'Single' filing status is typically the appropriate choice. However, if there were special circumstances such as a separate maintenance decree by the end of the year, he may be able to file as Head of Household, assuming he meets certain criteria. It's important for Ruida to consult with a tax professional to ensure that he chooses the correct filing status, as there may be other factors that could influence his situation.