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2. The year there is a determination that the child is dead, or 3. The year the child would have reached age 18. Qualifying Widow(er) With Dependent Child If your spouse died in 2014, you can use mar­ ried filing jointly as your filing status for 2014 if you otherwise qualify to use that status. The year of death is the last year for which you can file jointly with your deceased spouse. See Mar- ried Filing Jointly, earlier. You may be eligible to use qualifying widow(er) with dependent child as your filing status for 2 years following the year your spouse died. For example, if your spouse died in 2013 and you have not remarried, you may be able to use this filing status for 2014 and 2015. The rules for using this filing status are explained in detail here. This filing status entitles you to use joint re­ turn tax rates and the highest standard deduc­ tion amount (if you do not itemize deductions). It does not entitle you to file a joint return. How to file. If you file as a qualifying widow(er) with dependent child, you can use Form 1040. If you also have taxable income of less than $100,000 and meet certain other conditions, you may be able to file Form 1040A. Check the box on line 5 of either form. Use the Married fil- ing jointly column of the Tax Table or Section B of the Tax Computation Worksheet to figure your tax. Eligibility rules. You are eligible to file your 2014 return as a qualifying widow(er) with de­ pendent child if you meet all the following tests. 1. You were entitled to file a joint return with your spouse for the year your spouse died. It does not matter whether you actually filed a joint return. 2. Your spouse died in 2012 or 2013 and you did not remarry before the end of 2014. 3. You have a child or stepchild for whom you can claim an exemption. This does not include a foster child. 4. This child lived in your home all year, ex­ cept for temporary absences. See Temporary absences, earlier, under Head Who Is a Qualifying Person Qualifying You To File as Head of Household?1 CAUTION ! See the text of this publication for the other requirements you must meet to claim head of household filing status. IF the person is your . . . AND . . . THEN that person is . . . qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2 he or she is single a qualifying person, whether or not you can claim an exemption for the person. he or she is married and you can claim an exemption for him or her a qualifying person. he or she is married and you cannot claim an exemption for him or her not a qualifying person.3 qualifying relative4 who is your father or mother you can claim an exemption for him or her5 a qualifying person.6 you cannot claim an exemption for him or her not a qualifying person. qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests). he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you, later, and you can claim an exemption for him or her5 a qualifying person. he or she did not live with you more than half the year not a qualifying person. he or she is not related to you in one of the ways listed under Relatives who do not have to live with you, later, and is your qualifying relative only because he or she lived with you all year as a member of your household not a qualifying person. you cannot claim an exemption for him or her not a qualifying person. 1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. 2 The term “qualifying child” is defined under Exemptions for Dependents, later. Note: If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of divorced or separated parents (or parents who live apart) under Qualifying Child, later. If you are the custodial parent and those rules apply, the child generally is your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. 3 This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. 4 The term “qualifying relative” is defined under Exemptions for Dependents, later. 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. See Multiple Support Agreement. 6 See Special rule for parent. Table 4. Page 10 Publication 501 (2014)