What filing status should Christopher use when filing his income tax return for this year after the death of his wife?

In determining the appropriate filing status after the death of a spouse, it's essential to consider specific rules set forth by the IRS. In this scenario, the correct answer is that Christopher should use the status of a qualifying widower, provided he has not remarried and has dependent children.

A qualifying widower status allows a surviving spouse to maintain the same beneficial tax rates as when they were filing jointly with their deceased spouse, but only for the two tax years following the year of the spouse's death. This status is beneficial for taxpayers who continue to support dependent children and wish to take advantage of the more favorable tax brackets.

A head of household status, while beneficial for single taxpayers with dependents, would not apply in this case as Christopher is a surviving spouse with the option to file as a qualifying widower. Married filing jointly would not be available as his spouse has passed away, and single taxpayer status provides less favorable tax brackets compared to qualifying widower.

Therefore, the correct choice reflects the unique tax benefits available to a surviving spouse, which is critical for proper tax planning and maximization of potential deductions.