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Jeremy and Veronica were married. Jeremy died on May 1, 2022. On November 1, 2022, Veronica married David. Veronica and David will file a joint return. What is Jeremy's correct and most favorable 2022 filing status?

1) Single
2) Married filing jointly
3) Married filing separately
4) Head of household

1 Answer

3 votes

Final answer:

Jeremy's most favorable filing status for the tax year 2022 is 'Married Filing Separately' (option 3) since he was married at the time of his death and his spouse remarried before the end of the tax year.

Step-by-step explanation:

The student has asked about the most favorable filing status for Jeremy for the tax year 2022, considering that he passed away earlier in the year and his spouse, Veronica, remarried before the end of 2022.

For tax purposes, Jeremy's correct and most favorable filing status would be 'Married Filing Jointly' as long as Veronica has not remarried before the end of the tax year. However, since Veronica remarried on November 1, 2022, Jeremy's estate (or Veronica, as the surviving spouse filing on behalf of Jeremy) can file as 'Married Filing Separately' for the year 2022.

Please note that Jeremy cannot file as 'Single' because he was married during the tax year at the time of his death, and 'Head of Household' is also not applicable as this status typically requires the taxpayer to be unmarried and pay more than half the cost of keeping up a home for themselves and a qualifying person. Hence, the correct option for Jeremy's 2022 filing status is Married Filing Separately (Option 3).

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