What filing status can a taxpayer who is unmarried and pays more than half the cost of maintaining a household for a qualifying person use?

A taxpayer who is unmarried and pays more than half the cost of maintaining a household for a qualifying person qualifies for the Head of Household filing status. This status is specifically designed to provide tax benefits to individuals who are not married and support other members of their household, such as children or other dependents.

To qualify for Head of Household, the taxpayer must meet several requirements, including being unmarried or considered unmarried on the last day of the tax year, paying more than half the household expenses, and having a qualifying person live with them for more than half the year. This status typically results in a lower tax rate and a higher standard deduction compared to the Single filing status.

While the Single filing status is also a possibility for unmarried taxpayers, it does not offer the same benefits as Head of Household. Similarly, the Married Filing Jointly and Married Filing Separately statuses are not applicable because they are intended for taxpayers who are legally married. Thus, the Head of Household designation is the most advantageous and correct filing status in this scenario.