Which of the following filing statuses is specifically for widowed individuals?

The filing status known as Qualifying Widow(er) is specifically designed for individuals who have lost their spouse and meet certain criteria. This status allows a widowed person to benefit from the same tax rates and standard deduction available to married couples filing jointly, which typically offers a lower tax burden compared to filing as single or head of household.

To qualify for this filing status, the individual must have lost their spouse within the last two years, have a dependent child, and not have remarried. This provides a financial relief during a challenging time and recognizes the supportive role that surviving spouses may play in caring for dependents.

The other filing statuses do not cater specifically to widowed individuals in the same way. The Single status applies to individuals who are unmarried and do not qualify for any other category, the Head of Household status requires specific criteria regarding support and living arrangements, and Married Filing Separately is for individuals who are still legally married but choose to file separately, which does not apply in the context of being widowed. Thus, the Qualifying Widow(er) status aims to provide a bridge for tax purposes specifically for those navigating life after the loss of a spouse.