The Qualifying Widow(er) is a special filing status. While there are several requirements to qualify for this filing status, the basic idea is that it provides the same tax benefits of Married Filing Joint (MFJ) for a widow or widower for the two years following the death of their spouse, if they are providing the home for a dependent child. (You must be able to demonstrate that you pay more than 50% of the costs to maintain the home.)

A filing status one may be able to use for two years after the year the other spouse died. This status allows using the same rates as if filing jointly. To qualify, one must: Not have remarried before the end of the tax year for which you are filing the return. Have had the right to file a joint return in the year of your spouse's death. Have a dependent child living in the home and have paid more than half the home maintaining cost for that dependent. Taxpayer may file a joint return with his or her deceased spouse for the year of the other spouse's death. For two years thereafter, if all of these conditions are met, it is possible to file using the Qualifying Widow(er) status.

The filing status used by a qualified person for the two years following a spouse's death.