Which of the following is not one of the five filing statuses?

The filing statuses defined by the IRS include categories that help determine how much tax individuals owe or how much refund they can expect. The options listed include four familiar and recognized statuses. "Qualifying Widow(er) with Dependent Child," "Married Filing Jointly," and "Head of Household" are all established filing statuses with specific criteria and benefits associated with them.

"Single Parent," however, is not a recognized filing status in tax law. While a single parent may qualify for the "Head of Household" status if they meet certain conditions, the term "Single Parent" itself does not accurately reflect an official filing status. Therefore, it is correct to identify "Single Parent" as not being one of the five standard filing statuses recognized by the IRS. Recognizing these distinctions is crucial for accurate tax preparation and understanding how various statuses may affect tax outcomes.