qualifying widow irs definition
Qualifying Widow/Widower. What is a 'Qualifying Widow/Widower'. A qualifying widow/widower is a federal tax filing status available to a widow or widower for two years after the spouse's death. While the surviving spouse cannot continue to claim an exemption for the deceased spouse, he can take the same standard deduction as a married couple filing jointly.
Qualifying Widow (or Qualifying Widower) is a filing status that allows you to retain the benefits of the Married Filing Jointly status for two years after the year of your spouse's death. You must have a dependent child in order to file as a Qualifying Widow or Widower.