What is the implication for a taxpayer who does not have a qualifying relative dependent?

When a taxpayer does not have a qualifying relative dependent, one implication is that they are considered single for tax purposes. This status can affect their filing requirements, tax rates, and eligibility for certain tax credits and deductions. Being recognized as single may lead to a less favorable tax treatment compared to those who can claim dependents, as they do not receive dependent-related benefits such as higher standard deductions or credits that reduce tax liabilities.

Although not having a qualifying relative can limit potential deductions, it primarily establishes the taxpayer's status as single, impacting their overall tax situation. The other options focus on potential outcomes that may not directly stem from a lack of a qualifying relative dependent, like being in a higher tax bracket or having fewer filing options.