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To be a qualified surviving spouse for the two years following the loss of a spouse, you must have a qualifying dependent child or step-child--do you have a dependent? If you can file as a QSS, you get the same standard deduction as a joint return. If you do not have a dependent to claim then you file Single and get the single standard deduction of $14,600 (+ $1950 if you are 65 or older or legally blind).
Using the qualified widow(er) status allows the surviving spouse to file taxes as if they were still married, despite the fact that their partner is deceased.
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