Qualifying Widow


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Qualifying Widow(er)

The filing status available to a qualified taxpayer for two tax years following the year of the spouse's death. To qualify, the surviving spouse must have been entitled to file a joint return for the year of death, remain unmarried at the end of the current tax year, and pay over half the cost of maintaining his or her home, which was the principal residence the entire tax year of his or her dependent child (other than a foster child).