A taxpayer's filing status for the year is generally determined as of:
- AThe first day of the tax year
- BThe date of the taxpayer's last marital change
- CThe last day of the tax yearCorrect
- DThe date the return is filed
Why: Filing status is determined by the taxpayer's marital and household situation on the last day of the tax year, December 31 for calendar-year taxpayers (§7703(a)(1)). A taxpayer whose spouse died during the year is treated as married for that year. The first day of the year, the filing date and the date of the last marital change are not the test.

