Which of the following individuals would be considered unmarried for filing status?

The individual who would be considered unmarried for filing status is Hal, who divorced in November. According to IRS guidelines, you are considered unmarried for tax purposes if your marriage legally ended by divorce on the last day of the tax year. Since Hal's divorce was finalized in November, he would indeed be classified as unmarried for the purpose of filing his taxes for that year.

In the other scenarios: Kris, who married in December, would still be considered married for the entire tax year despite the marriage occurring in December, as the tax status is based on the status at the end of the year. Torre's situation is different; while he may have lost his spouse in February, he could still qualify for the qualifying widow(er) status for two years following the year of death, which means he does not fall under the unmarried category for the tax year in question.