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Qualifying Widow(er) with Dependent Children Filing Status
Widows and widowers with one or more dependent children may be able to use the qualifying widow(er) with dependent child filing status.
Tax rates for qualifying widow(er) with dependent child and for married filing jointly are the same. They are the lowest tax rates and usually result in the lowest total tax.
Taxpayers can claim the qualifying widow(er) with dependent child filing status if all of the following conditions are met:
Amounts provided by Temporary Assistance for Needy Families (TANF) are not considered support paid by the surviving spouse.