Qualified Widow
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Definition Qualified widow(er)
Qualified Widow(er) with dependent child
You can file:
You can file:
- married filing jointly - if your spouse died this tax year.
- qualifying 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