A special filing status afforded to widowed taxpayers that allows them to apply the same standard deduction available to taxpayers who are married filing jointly (MFJ). Taxpayers are eligible to file as a qualifying widow or qualifying widow with a dependent child for a two year period following the death of a spouse if they have a dependent child and they haven't remarried in that time period. The status does not apply in the year of the spouse's death because the widow may file as MFJ regardless.