What is a qualifying widow for tax purposes?

For tax purposes, a qualifying widow or widower is a special tax status that can be used by any person who has recently lost their spouse due to death, but who still supports a qualifying child. A qualifying widow is allowed to file their taxes as if they are still married. This can be useful, as married couples often receive larger deductions than do people who file as single. In the United States federal tax system, a person is allowed to use the qualifying widow(er) status for up to two years after the year in which their spouse died.