Qualifying Widow(er) With Dependent Child
You can check the box on line 5 and use joint return tax rates for 2014 if all of the following apply.
- Your spouse died in 2012 or 2013 and you did not remarry before the end of 2014.
- You have a child or stepchild you can claim as a dependent on line 6c. This does not include a foster child.
- This child lived in your home for all of 2014. If the child did not live with you for the required time, see Exception to time lived with you, later.
- You paid over half the cost of keeping up your home.
- You could have filed a joint return with your spouse the year he or she died, even if you did not actually do so.
If your spouse died in 2014, you cannot file as qualifying widow(er) with dependent child. Instead, see the instructions for line 2.