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What is the rejection message/code?

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. In fact, the full name of this filing status is actually "Qualifying Widow(er) with a Dependent Child".

Or are you referring to some state tax benefit?

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