What is the filing status for someone who was divorced before the end of the tax year and has no qualifying person?

The appropriate filing status for someone who was divorced before the end of the tax year and has no qualifying person is Single.

When determining filing status, it is important to consider one's marital status as of the last day of the tax year. If an individual is divorced by that date, they are classified as Single for tax purposes. This status is straightforward and applies to individuals who do not qualify for any other statuses.

Additionally, the criteria for other filing statuses, such as Head of Household, require having a qualifying person living in the home, such as a dependent child or relative. Since the individual in this scenario does not have a qualifying person, they cannot claim Head of Household status. Similarly, the statuses of Married Filing Separately and Qualifying Surviving Spouse are not applicable, as they pertain to individuals still married or who have lost a spouse within the last two years, respectively. Thus, Single is the correct designation for someone who is divorced without any dependents or qualifying individuals associated with them during the tax year.