Who can file as a qualifying widow(er)?

A qualifying widow(er) status is designed to benefit individuals who have lost a spouse and have dependent children. Specifically, this status allows a surviving spouse to use the same tax rates as a married couple filing jointly for a certain period following the spouse's death. This provision exists to provide tax relief to individuals who are still caring for their children and facing financial adjustments after the loss of a spouse.

To qualify, the individual must have a dependent child living with them, which establishes the need for support and stability during a challenging time. Therefore, option B accurately represents the criteria required for someone to file as a qualifying widow(er).

The other choices do not meet the necessary qualifications or represent the circumstances that allow for this filing status. For example, a person who has remarried would not qualify since their marital status has changed. Similarly, divorced individuals, regardless of their family situation, do not meet the requirements for qualifying widow(er) status, and a person not living with any dependents doesn't fulfill the vital requirement of having a dependent child, which is essential for this particular filing status.