What is Natalie's correct filing status in 2021 after her husband abandoned her?

In 2021, Natalie's correct filing status is head of household. To qualify for head of household status, a taxpayer must be unmarried or considered unmarried on the last day of the year, pay more than half the cost of maintaining a home for the tax year, and have a qualifying person living with them for more than half the year.

Since Natalie’s husband abandoned her, she can be considered unmarried for tax purposes. By maintaining her household and assuming she has a qualifying child or dependent living with her, she would meet the necessary criteria, allowing her to file as head of household. This status provides a higher standard deduction and more favorable tax rates compared to filing as a single taxpayer, which underscores the benefit of this filing status for individuals in her situation.

In contrast, filing jointly with her husband is not a viable option due to their abandonment situation, and surviving spouse status applies only to individuals whose spouse has died within the two preceding tax years, which does not apply here. Therefore, head of household is the most advantageous and appropriate filing status for Natalie in this context.