What status should Laura file under for the year her spouse died?

Laura should file as a Qualifying Surviving Spouse if her spouse died during the previous two tax years and they had a dependent child. However, the correct filing status intended for a year in which her spouse died is Married Filing Jointly for the year of the spouse's death.

When a married couple files jointly, they can often take advantage of various tax benefits and deductions that can minimize their tax liability. If Laura’s spouse passed away during the tax year, she has the option to file a joint return for that year, which can be advantageous in terms of tax rates and deductions available only to married couples.

It’s important to note that the Qualifying Surviving Spouse status applies in subsequent years, allowing the surviving spouse to continue to benefit from the joint return rates for two years following the death, as long as they are maintaining a household for a dependent child. Thus, for the year when the spouse died, the correct choice while the spouse is still considered part of the household for that tax year is Married Filing Jointly.