Final answer:
A qualifying widow/widower can use a tax filing status that allows them to use married filing jointly tax rates for the year after their spouse's death, provided they don't remarry and have a dependent child.
Step-by-step explanation:
The term qualifying widow/widower refers to a specific filing status that a surviving spouse may use on their tax return. Using this status allows the surviving spouse to benefit from the same tax brackets as if they were still married filing jointly. To qualify, the surviving spouse must not remarry in the year their partner passes away, and they must have a dependent child for whom they are the primary provider. Although the phrase mentions the year of death, the qualifying widow(er) status actually begins to apply in the tax year after the deceased spouse's death, provided the surviving spouse has not remarried and still has a dependent child.
For example, if a taxpayer's spouse died in 2014, and the taxpayer did not remarry and has a dependent child, the taxpayer would file as married filing jointly for 2014 and could file as a qualifying widow(er) for the tax years 2015 and 2016. This filing status allows the taxpayer to use the progressive tax brackets established for those filing married filing jointly, potentially resulting in a lower tax liability than filing as a single taxpayer.