Here's the criteria for Qualifying Widow(er) With Dependent Child from IRS Publication 501: "You are eligible to file your 2006 return as a qualifying widow(er) with dependent child if you meet all the following tests."
- "You were entitled to file a joint return with your spouse for the year your spouse died. It does not matter whether you actually filed a joint return."
- "Your spouse died in 2004 or 2005 and you did not remarry before the end of 2006."
- "You have a child or stepchild for whom you can claim an exemption. This does not include a foster child."
- "This child lived in your home all year, except for temporary absences."
- "You paid more than half the cost of keeping up a home for the year."

