Part 1 Filing Requirements, Status and Dependents question: Mei's filing status

Part 1Filing Requirements, Status and Dependents

Mei's husband died in 2023 and she has not remarried. Her 8-year-old son lived with her all of 2025, and she paid all the costs of their home. What is Mei's filing status for 2025?

A Married filing jointly
B Single
C Qualifying surviving spouse
D Head of household

Show the answer and explanation

Answer: C. Qualifying surviving spouse

A surviving spouse may use qualifying surviving spouse status for the two years after the year of death (2024 and 2025 here) if she has not remarried, can claim a son, daughter or stepchild who lived in the home all year, paid more than half the cost of the home and could have filed jointly in the year of death. It carries the joint standard deduction of $31,500 for 2025 and joint rates, so it beats head of household. A joint return was available only for 2023. Source: IRC 2(a); Pub. 501 (2025), Qualifying Surviving Spouse; 2025 Form 1040 instructions, standard deduction (as of 31 Dec 2025). Tax year: 2025 (law as of 31 Dec 2025).

Common mistake

Counting the year of death itself as one of the two qualifying surviving spouse years.

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Original study material mapped to the public IRS SEE content outlines; not a real exam question.Not affiliated with or endorsed by the IRS or PSI. Verify figures and rules against current guidance before relying on them.