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Thanks for your help again, AJ & Cparke3.

AJ, you just pointed out “Gross Income threshold” will determine whether I MUST file return or not, and my filing status will change to “Single” in the following year (2019), this mean I will have to check “Single Filing” Gross Income threshold to determine whether I must file or not in 2019 right ?

More importantly, I appreciate your suggestion which mark her death as the best solution. But for whatever reason if I skip filing 2018 return but deciding to file for 2019, will I have to use“Single Filing” status right ?

Best Regards,