Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Filing Status

Filing Status Requirements

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In 2007, Claudia and her spouse Raymond adopted two-year-old Rachel. Although eligible to file jointly, Claudia and Raymond always filed separately. In October 2014, Claudia's spouse died. She continued to support Rachel and she did not remarry.

Which filing status should Claudia use for 2014?

Qualifying Widow(er) With Dependent Child
Either Married Filing Jointly or Married Filing Separately
Head of Household

Claudia and Rachel.