Surviving spouse

From Wikicpa

A surviving spouse is defined as a widow or widower. A surviving spouse may use the joint return tax rates for two tax years following the year of death of the taxpayer's spouse. This rule applies if the suriving spouse does not marry and maintains a household with a dependent child. Defined as the surviving spouses' son, daughter, adopted child, foster child, or stepchild.

A qualifying surviving spouse will use the joint return rate schedule Y-1 or applicable tax table and must file Form 1040 or Form 1040A.

The surviving spouse tax benefit applies only to the tax rates and not to other benefits of filing a joint return. For example: personal exemptions and tax credit available to jointly filed returns.