Internal Revenue Service United States Department of the Treasury
Module 5: Filing Status

Page 7 of 10


Qualifying Widow(er) with Dependent Children Filing Status

Widows and widowers with one or more dependent children may be able to use the qualifying widow(er) with dependent child filing status.

Tax rates for qualifying widow(er) with dependent child and for married filing jointly are the same. They are the lowest tax rates and usually result in the lowest total tax.

Taxpayers can claim the qualifying widow(er) with dependent child filing status if all of the following conditions are met:

  • You were entitled to file a joint return with your spouse for the year your spouse died.
  • Your Spouse died in 2012 or 2013 and you did not remarry.
  • You have a child 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 entire year.

Amounts provided by Temporary Assistance for Needy Families (TANF) are not considered support paid by the surviving spouse.


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