Qualifying Widow (or widower) is a filing status for someone who lost a spouse in the two years prior to the current tax year (2014 or 2015), did not remarry by the end of 2016 and has a dependent child you lived with you all of 2016. You must also have paid over half the cost of keeping up the home.
This is a favorable tax provision because it allows the QW to essentially use the same tax rates as if they were married filing jointly. If they don't qualify as a QW, they'd have to use the less favorable single or head of household rates.
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