From the IRS: www.irs.gov/pub/irs-pdf/p4012.pdf
Who is a Qualifying Widow(er)? (now called qualifying surviving spouse)
Taxpayers who do not remarry in the year their spouse dies can file jointly with the deceased spouse. For the two years following the year of death, the surviving spouse may be able to use the Qualifying Widow(er) filing status.
To qualify, the taxpayer must:
• Be entitled to file a joint return for the year the spouse died, regardless of whether the taxpayer actually filed a joint return that year.
• Have had a spouse who died in either of the two prior years. The taxpayer must not remarry before the end of the current tax year.
• Have a child, stepchild, or adopted child who qualifies as the taxpayer’s dependent for the year or would qualify as the taxpayer’s dependent except that he or she does not meet the gross income test, or does not meet the joint return test, or except that the taxpayer may be claimed as a dependent of another taxpayer.
• Live with this child in the taxpayer’s home all year, except for temporary absences.
• Have paid more than half the cost of keeping up the home for the year.
A foster child does not qualify a taxpayer for the Qualifying Widow(er) filing status. T
The standard deduction and tax tables are the same for Qualifying Widow(er) and Married Filing Jointly filing statuses. These are more favorable than those for Head of Household filing status.
