Qualifying Widow/Widower with Dependent Child Filing Status

Surviving spouses receive same tax benefit as married taxpayers

Surviving spouses receive the same standard deduction and tax rates as taxpayers who are married filing jointly. In the year of your spouse's death, you can file a joint return. For the two following years, you can use the Qualifying Widow/Widower with Dependent Child filing status if you have a dependent. After two years, your filing status would be Single or Head of Household.

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."