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Qualifying Widow(er) with Dependent Child

The last tax filing status is the Qualifying widow(er) with dependent child. Below are the rules for using this tax filing status.

How to use the Qualifying widow(er) with dependent child tax filing status?

To use qualifying widow(er) with dependent child (Q/W) as your tax filing status. All of the following requirements must be met.

  • you are eligible to file a joint return with your spouse for the tax year he or she died (whether or not you actually filed a joint tax return)

  • your spouse died in one of the two years before this current tax year and you did not remarry before the end of the tax year.

For example, if you are filing a tax return for the tax year 2007 as a qualifying widow(er) with dependent child, then your spouse must have died in either 2005 or 2006 and you did not remarry by the end of 2007.

  • you have a child or stepchild whom you can claim as a dependent (this does not include a foster child)

     

  • you paid over half the cost of keeping up a home that is the main home for you and the dependent child for the entire year.
My spouse died last year, what is my tax filing status?

In the year your spouse died, you may file your tax return as married filing jointly if you would otherwise qualify for that tax filing status.

The year your spouse died is the last year you can file a married filing jointly tax return with your deceased spouse. For the 2 years after the year your spouse died, you may be eligible to file as Qualifying Widow(er) with dependent child. This will give you a better tax rate and standard deduction as with a married filing jointly tax status.

Qualifying Widow(er) with Dependent Child


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