A 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.
Your filing status should be Qualifying Widower provided you meet these requirements:
- You haven't remarried,
- You have a dependent child that lived with you all year,
- You have paid your own maintenance costs of your home, and
- You have been able to file jointly in the year of your spouse's death.
For more information see IRS Publication 17, page 23.
Single is the basic filing status for unmarried people who do not qualify to file as Head of Household. If you were not married on the last day of the tax year and you do not qualify to use any other filing status, then you must file your tax return as Single.