Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Filing Status

Filing Status Requirements

Qualifying Widow(er) with Dependent Child

A widow or widower with one or more dependent children may be able to use the Qualifying Widow(er) with Dependent Child filing status.

This filing status yields as low a tax amount as Married Filing Jointly and is available for only two years following the year of the spouse's death.

Form 1040 Filing Status section, box 5 Qualifying widow(er) with dependent child is checked.