US Federal Tax Status: Filing as Qualified Widow(er) with dependent child

You can file:

• Married Filing Jointly - if your spouse died this tax year.
• Qualified Widow(er) with Dependent Child - only the two years following the year your spouse died. For example: your spouse died in 2006: you can file qualifying widow(er) with dependent child in 2007 and 2008.
  
  Benefits qualifying widow(er) if you not itemize deductions: joint return tax rates (this doesn't mean filing jointly!) and highest deductions amount.
  
  
  For filing qualifying widower with dependent child you have to meet all the following qualifications:
  
  • you could have filed a joint return with your spouse for the year your spouse died (it doesn't matter whether you did or not)
  • you didn't remarry during the two years after your spouse died
    
  • you have a (step)child for whom you can claim an exemption
  • you paid more than half the cost of keeping up a home that is the main home for you and that child for the entire tax year
  • you paid more than half the cost of keeping up a home for the year