Which filing status applies to a taxpayer who has lost a spouse and has a dependent child, and continues to maintain that household?

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When a taxpayer loses a spouse and continues to maintain the household for a dependent child, the filing status to use is Qualifying Surviving Spouse (also called Qualifying Widow(er)). This rule kicks in for two years after the spouse’s death, as long as you haven’t remarried and you have a dependent child who lived with you in the home during the year. Using this status lets you apply the same tax rates and standard deduction as Married Filing Jointly, which typically provides the most favorable tax outcome for a widow(er) with a dependent child. After the two-year period, you’d generally move to Head of Household if you still qualify, or to another status if those conditions aren’t met. The other options don’t fit because Single is for someone not married and not maintaining a qualifying household, and Married Filing Separately requires being married; Head of Household could apply later, but the situation described—loss of a spouse while supporting a dependent—points to Qualifying Surviving Spouse.