Page 57 - Filing Status for Individuals - Handbook

Qualifying Widow(er)

How to file.

 Indicate your choice of this filing status by
checking the “Qualifying widow(er)” box on the
Filing Status line at the top of Form 1040 or
1040-SR.
 If the child who qualifies you for this filing status

isn’t claimed as your dependent in the
Dependents section of Form 1040 or 1040-SR,
enter the child’s name in the entry space at the
bottom of the Filing Status section.
 Use the Married filing jointly column of the Tax
Table, or Section B of the Tax Computation
Worksheet, to figure your tax

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