If you meet certain requirements, you will be able to file your taxes as a qualified widow or widower (for two years after the death of a spouse). You may be eligible to use qualifying widow(er) with dependent children as your filing status for two years following the year in which your spouse died. For example, if your spouse died in 2008 and you have not remarried, you may be able to use this filing status for 2009 and 2010.
This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). This status does not entitle you to file a joint return.
How to file: If you file as a qualifying widow(er) with dependent child(ren), you can use either Form 1040A or Form 1040. Indicate your filing status by checking the correct box on line 5 of either form. Use the Married Filing Jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax.
Eligibility rules: You are eligible to file your 2009 return as a qualifying widow(er) with dependent child(ren) if you meet all of the following tests:
* You were entitled to file a joint return with your spouse for the year in which your spouse died. It does not matter whether you actually filed a joint return.
* Your spouse died in 2007 or 2008, and you did not remarry before the end of 2008.
* 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. See Temporary Absences, earlier, under Head of Household. There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child.
* You paid more than half the cost of keeping up a home for the year.
As mentioned earlier, this filing status is available for only two years following the year in which your spouse died.
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