What filing status can Fred use for the year 2022 after his spouse's passing?

Fred can utilize the "Qualifying Widow(er)" filing status for the year 2022 following his spouse's passing because this status is specifically designed for individuals who have lost a spouse and meet certain criteria. To qualify, Fred must have a dependent child and have not remarried during the tax year. This status allows him to continue to benefit from a higher standard deduction and favorable tax rates, similar to those available to married couples filing jointly.

In this situation, the "Qualifying Widow(er)" status is advantageous as it provides essential tax relief during a challenging time, supporting individuals who need to transition to filing as a single taxpayer. Fred would be eligible for this status for up to two years following the death of his spouse, provided he meets the requirements regarding dependents and marital status.

The other options do not provide the same benefits or eligibility criteria e.g., Head of Household is typically used by single individuals with dependents but does not offer the same favorable rate structure as Qualifying Widow(er). Married Filing Jointly is not applicable since Fred's spouse has passed, and while he could file as Single, it would not offer the same tax advantages as the Qualifying Widow(er) status.