You may choose this status if any of the following were true as of December 31:
- You were never married
- You were legally separated, according to your state law, under a decree of divorce or separate maintenance
- You were widowed before January 1, and did not remarry before December 31. If you have a dependent child, you may be able to use the qualifying widow(er) status. If your spouse died before this tax season in one of the 2 prior years. Check the qualifying widower information.