What filing status applies to Juanita as a widow with income?

The filing status that applies to Juanita as a widow with income is "Qualified Widow(er)." This status is specifically designed for individuals whose spouse has died within the last two years and who have a dependent child. It allows the surviving spouse to use the same tax rates and standard deduction that a married couple filing jointly would use, which can significantly reduce their tax liability.

Using this status can be advantageous for Juanita, as it provides tax benefits that are not available to those who file as Single or Head of Household. For instance, the tax brackets for Qualified Widow(er) are more favorable than those for Single filers, potentially leading to a lower overall tax bill.

If Juanita were to choose Single, she would not benefit from the preferential tax treatment afforded to Qualified Widow(er). Similarly, Married Filing Separately would not apply to her situation, as it is intended for individuals who are still legally married but choose to file separately, and it does not offer the same benefits as being a Qualified Widow(er). Lastly, while Head of Household could potentially apply to those supporting dependents, it does not provide the same advantageous tax rates as Qualified Widow(er), making it less beneficial in her situation.