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IRS.gov Website
Publication 17
taxmap/pub17/p17-015.htm#en_us_publink1000170830

Qualifying Widow(er)
With Dependent Child(p24)

rule
If your spouse died in 2013, you can use married filing jointly as your filing status for 2013 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 2012, and you have not remarried, you may be able to use this filing status for 2013 and 2014.
This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). It does not entitle you to file a joint return.
taxmap/pub17/p17-015.htm#en_us_publink1000170832

How to file.(p24)

rule
If you file as qualifying widow(er) with dependent child, you can use Form 1040. If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Check 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.(p24)

rule
You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all of the following tests.
taxmap/pub17/p17-015.htm#en_us_publink1000170837

Example.(p25)

John's wife died in 2011. John has not remarried. During 2012 and 2013, 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 2011 he was entitled to file a joint return for himself and his deceased wife. For 2012 and 2013, he can file as qualifying widower with a dependent child. After 2013 he can file as head of household if he qualifies.
taxmap/pub17/p17-015.htm#en_us_publink1000170838

Death or birth.(p25)

rule
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.
taxmap/pub17/p17-015.htm#en_us_publink1000252602

Kidnapped child.(p25)

rule
A child may qualify you for qualifying widow(er) with dependent child, even if the child has been kidnapped. See Publication 501.
EIC
As mentioned earlier, this filing status is available for only 2 years following the year your spouse died.