What is the correct tax filing status for a taxpayer who provides over half of their dependent's support?

A taxpayer who provides over half of their dependent's support can qualify for the Head of Household filing status, provided certain conditions are met. This status is designed for individuals who are not married or are considered unmarried and have a qualifying dependent. By providing more than half of the support for the dependent, the taxpayer demonstrates the financial responsibility required to claim this status.

To qualify as Head of Household, the taxpayer must also have a home that is the principal residence of the dependent for more than half the year and must meet specific relationship requirements. This filing status not only offers a higher standard deduction than Single status but also generally results in favorable tax rates, which can benefit taxpayers supporting dependents.

Other statuses, such as Qualifying Surviving Spouse, Married Filing Jointly, and Single relate to different criteria, such as marital status or the nature of the relationship to the dependent. Thus, they do not apply in this scenario where the support of the dependent is the primary consideration for tax filing status.