Choice "C" is correct. The requirements that enable a taxpayer to be classified as a "qualifying widow(er)" are: The taxpayer's spouse died in one of the two previous years and the taxpayer did not remarry in the current tax year, The taxpayer has a child who can be claimed as a dependent, This child lived in the taxpayer's home for all of the current tax year, The taxpayer paid over half the cost of keeping up a home for the child, The taxpayer could have filed a joint return in the year the spouse died.
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