The taxpayer's spouse died at the beginning of 2010. He has no qualifying child. Which status should the taxpayer select when filing his tax return for 2011?
A. Single
B. Married Filing Separately
C. Married Filing Jointly
D. Qualifying Widow(er)
is it C
Since his wife died in 2010 and this tax return is for 2011, then he was not married during 2011. He status is a qualifying widower.
To determine the correct filing status for the taxpayer for the tax return of 2011, we need to examine the available options in relation to the taxpayer's circumstances:
A. Single: This filing status is generally for individuals who are unmarried and do not qualify for any other filing status.
B. Married Filing Separately: This status is for married individuals who choose to file their tax returns separately from their spouse.
C. Married Filing Jointly: This status is for individuals who are married and want to file a joint tax return with their spouse.
D. Qualifying Widow(er): This status is available for two years following the year of a spouse's death, under specific circumstances.
Based on the information provided, the taxpayer's spouse passed away at the beginning of 2010, which means that the taxpayer does not meet the requirements for the Qualifying Widow(er) status. Therefore, option C, Married Filing Jointly, would not be applicable in this case.
The correct filing status for the taxpayer would be option A, Single, as they are now unmarried due to the death of their spouse and do not have any qualifying children.