Which piece of information is NOT necessary to determine if a widowed taxpayer can use Qualifying Surviving Spouse status?

To determine if a widowed taxpayer can use Qualifying Surviving Spouse status, it is essential to establish specific criteria that the taxpayer must meet. The year the spouse died is crucial because it affects the time frame within which the taxpayer can claim the status. Additionally, confirming whether more than half of the household expenses were provided by the taxpayer is necessary to demonstrate financial responsibility for the home, which is a requirement for this filing status.

Furthermore, whether the taxpayer has remarried by the end of the year is significant because Qualifying Surviving Spouse status is only available if the taxpayer has not remarried for the entire tax year.

While filing a joint return in the year of the spouse's death may provide some context, it is not a strict requirement for determining the taxpayer's eligibility for Qualifying Surviving Spouse status. What matters more are the circumstances surrounding the living situation and economic support of the household. Therefore, it does not hold the same level of necessity as the other pieces of information mentioned.