skip navigation

Search Help
Navigation Help


Main Topics
A B C D E F G H I
J K L M N O P Q R
S T U V W X Y Z #


FAQs
Forms
Publications
Tax Topics


Comments
About Tax Map
IRS Tax Map 2008
Current IRS Tax Map

taxmap/pub17/p17-015.htm#en_us_publink1000170830

Qualifying Widow(er) 
With Dependent Child(p26)


rule
spacer

previous topic occurrence Qualifying Widow(er) With Dependent Child next topic occurrence

If your spouse died in 2009, you can use married filing jointly as your filing status for 2009 if you otherwise qualify to use that status. The year of death is the last year for which you can file jointly with your deceased spouse. See Married Filing Jointly, earlier.
You may be eligible to use qualifying widow(er) with dependent child as your filing status for 2 years following the year your spouse died. For example, if your spouse died in 2008, and you have not remarried, you may be able to use this filing status for 2009 and 2010.
This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). This status does not entitle you to file a joint return.
taxmap/pub17/p17-015.htm#en_us_publink1000170832

How to file.(p26)


rule
spacer

If you file as qualifying widow(er) with dependent child, you can use either Form 1040A or Form 1040. Indicate your filing status by checking the box on line 5 of either form. Use the Married filing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax.
taxmap/pub17/p17-015.htm#en_us_publink1000170833

Eligibility rules.(p26)


rule
spacer

You are eligible to file your 2009 return as a qualifying widow(er) with dependent child if you meet all of the following tests.
EIC
As mentioned earlier, this filing status is available for only 2 years following the year your spouse died.
taxmap/pub17/p17-015.htm#en_us_publink1000170837

Example.(p26)

John Reed's wife died in 2007. John has not remarried. During 2008 and 2009, he continued to keep up a home for himself and his child, who lives with him and for whom he can claim an exemption. For 2007 he was entitled to file a joint return for himself and his deceased wife. For 2008 and 2009, he can file as qualifying widower with a dependent child. After 2009 he can file as head of household if he qualifies.
taxmap/pub17/p17-015.htm#en_us_publink1000170838

Death or birth.(p26)


rule
spacer

previous topic occurrence Death or Birth next topic occurrence

You may be eligible to file as a qualifying widow(er) with dependent child if the child who qualifies you for this filing status is born or dies during the year. You must have provided more than half of the cost of keeping up a home that was the child's main home during the entire part of the year he or she was alive.