A is corrent. The requirement is to determine a taxpayer’s filing status for the current year if the taxpayer’s spouse dies during the current year. A taxpayer may file a joint return with his or her deceased spouse for the year in which the spouse died, assuming that the surviving spouse does not remarry before the close of the tax year. When a joint return is filed, it is treated as if the tax years of both spouses ended on the closing date of the surviving spouse’s tax year.
B is incorrect because the taxpayer’s filing status would be married filing jointly.
C is incorrect because the taxpayer’s filing status would be married filing jointly.
D is incorrect because the taxpayer’s filing status would be married filing jointly.
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