• Qualified widow or widower status is a tax filing status that allows the surviving spouse to use marital tax rates jointly on their tax return.
  • The survivor must remain unmarried for at least two years after the year of the spouse’s death to qualify for tax status.
  • The taxpayer must have at least one dependent child and bear at least half of the household expenses.
  • Eligible widow(s) status offers the same standard deduction amount and tax rate ranges as for married couples filing jointly.
  • The surviving spouse must apply as a single or head of household after the third year after the death of the spouse.