Which scenario would qualify as a filing status of single?

The situation where a couple divorced in early December of the tax year qualifies for the filing status of single because the individual is legally no longer married by the end of the year. According to the IRS, to file as single, a taxpayer must not be married as of December 31st of the tax year. Since the divorce occurred in December, the individual can claim the single status for that tax year.

Other scenarios mentioned do not meet the criteria for single filing status. A couple that married in November would typically file as married for that tax year. A same-sex couple married in a jurisdiction that does not recognize the marriage may face complications, but they would not qualify as single if they are legally married. Lastly, a deceased individual who was married at the time of death generally allows the surviving spouse to file as married filing jointly or married filing separately, depending on the circumstances, rather than single. Therefore, the only scenario that accurately fits the definition for the single filing status is the divorce that occurred in early December.