The benefit is you can take the standard deduction that would apply to married filing jointly status. This year that is $24,000. Below are the requirements from the IRS to qualify as a Qualifying Widower.
"You are eligible to file your 2018 return as a qualifying widow(er) if you meet all the following tests.
- You were entitled to file a joint return with your spouse for the year your spouse died. It doesn't matter whether you actually filed a joint return.
- Your spouse died in 2016 or 2017 and you didn't remarry before the end of 2018.
- You have a child or stepchild (not a foster child) whom you can claim as a dependent or could claim as a dependent except that, for 2018: a. The child had gross income of $4,150 or more, b. The child filed a joint return, or c. You could be claimed as a dependent on someone else’s return.
- This child lived in your home all year, except for temporary absences.
- You paid more than half the cost of keeping up a home for the year."
https://www.irs.gov/pub/irs-pdf/p501.pdf
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