There are 2 additional bullets from this list, found at: Qualifying Surviving Spouse Filing Status
- Have a child, stepchild, or adopted child who qualifies as your dependent for the year or would qualify as your dependent except that the child does not meet the gross income test, or does not meet the joint return test, or except that you may be claimed as a dependent of another taxpayer. You live with this child in your home all year, except for temporary absences.
- Live with this child in the taxpayer’s home all year, except for temporary absences.
Without a dependent, the filing status is Single for Federal and North Carolina. Per North Carolina Department of Revenue: "The filing status claimed on the federal return must also be claimed on the North Carolina income tax return. " See: North Carolina Filing Status
