The Most Favorable Filing Status for Sergio in 2022

Sergio and Malena's Tax Situation

Sergio and Malena were married for 10 years before Malena unexpectedly passed away in 2021. Sergio has a qualifying child dependent, Tomas (age 6), who lived with him all year. Sergio pays all the cost of maintaining the home for himself and Tomas. Sergio has not remarried. In 2021, Sergio filed his tax return as married filing jointly.

The Question

Provided Sergio does not remarry by December 31 of the current tax year, what is Sergio's correct and most favorable filing status for 2022?

Final answer:

Sergio's correct and most favorable filing status for 2022 is 'Qualifying Widower'. He can use this status for two years after his spouse's death if he continues to maintain a household for his son Tomas and does not remarry.

Explanation:

The correct and most favorable filing status for Sergio, who is a widower with a dependent child Tomas and did not remarry by the end of 2022, would be Qualifying Widower. This status can be used by people who have not remarried and who maintain a home for a child, stepchild, or foster child for the whole year. This status allows a widower to use joint return tax rates and the highest standard deduction amount.

It is important to note that this status can only be used for two years after the spouse's death. So Sergio can use the Qualifying Widower filing status for both 2021 (the year of Malena's death) and 2022, as long as he does not remarry during that period and continues to maintain the household for his son Tomas.