Al and Janice are married but Al is in the Marines and deployed to Afghanistan. Al went missing in action in 2018 and remains on missing status. What is Janice’s filing status in 2022?

Filing Status Janice: The date of death for a member of the Armed Forces who was in a missing status (missing in action or prisoner of war) is the date his or her name is removed from missing status for military pay purposes. This is true even if death occurred earlier. Thus, Janice would still be considered married until Al’s name is removed from missing status, and she would file using the status married filing joint. Of course, she could file as married filing separately, but that makes no sense since there is no tax advantage for doing so.