Which filing status applies to unmarried taxpayers who pay more than half of the costs for a qualified person?

The filing status that applies to unmarried taxpayers who pay more than half of the costs of keeping up a home for a qualified person is Head of Household. This status is designed to provide tax relief to those who are single and financially responsible for a household, allowing them certain tax benefits, including a higher standard deduction and potentially lower tax rates compared to single filers.

To qualify as Head of Household, the taxpayer must be unmarried at the end of the tax year, pay more than half the cost of maintaining a home, and have a qualifying person live with them for more than half the year. A 'qualified person' could be a child, sibling, parent, or another relative who meets specific criteria defined by tax law.

The other options don't fit this scenario: Single is for those who are unmarried without dependents; Married filing jointly pertains to couples that are legally married; Qualifying widow(er) is a status available to those whose spouse has died within the last two years and who have dependents, which doesn't apply to unmarried individuals with a qualified person. Therefore, Head of Household is the appropriate choice for the given situation.