Which filing status is considered for a widow or widower with dependent children?

For a widow or widower with dependent children, the appropriate filing status is Qualifying Widow(er). This status allows the surviving spouse to use the advantages of the Married Filing Jointly status for up to two years following the year of their spouse's death, provided they meet certain conditions.

To qualify, the individual must have a dependent child living with them and must not have remarried during that time. This status provides a higher standard deduction and more favorable tax rates than other filing statuses, which can significantly reduce the tax burden during a difficult period following the loss of a spouse.

In contrast, the other options do not correctly reflect the situation for a widow or widower. Married Filing Jointly is unavailable after the spouse's death, while Head of Household is a different category typically used by single individuals and those who maintain a household for a qualifying person but may not provide the same benefits as Qualifying Widow(er). Married Filing Separately is generally less advantageous due to higher tax rates and fewer deductions.