Final answer:
The situation described where a spouse dies during the year, the surviving spouse does not remarry and has a dependent child, is classified as Qualifying Widow(er) with Dependent Child status for tax purposes. This status allows for the use of married filing jointly tax rates for two years after the spouse's death.
Step-by-step explanation:
If a spouse dies during the year and one is entitled to file a joint tax return, cannot remarry before the end of the tax year, and has a child to claim, this situation is known as Qualifying Widow(er) with Dependent Child status for federal income tax purposes. This special filing status allows the surviving spouse to benefit from the same tax rates as those who are married filing jointly for two years following the year of the spouse's death, provided that they do not remarry and they maintain a home for a dependent child.
This status helps to ease the financial burden on the surviving spouse by providing more favorable tax terms. It is important that the surviving spouse meet all criteria to claim this status, including the need to provide over half the cost of keeping up a home for the tax year.