Which condition allows someone to file as a Qualifying Widow(er)?

To qualify for the filing status of Qualifying Widow(er), the individual must meet specific criteria, one of which is having a qualifying dependent. This status is available to individuals whose spouse has died within the past two years and who has a dependent child. The purpose of this filing status is to provide tax relief to the surviving spouse, allowing them to retain the benefits of the Married Filing Jointly status for two years following the spouse's death, which can result in a lower tax liability.

The requirement of having a qualifying dependent is crucial because it demonstrates that the surviving spouse is still supporting a child or dependent relative, which is a key factor in determining eligibility for this filing status. This reflects the IRS's intent to support families who have recently experienced the loss of a primary earner.

Options like being married for at least 10 years or having remarried after the spouse's death do not pertain to the eligibility for Qualifying Widow(er) status. The passing of a spouse in the previous year may be relevant, but the specific condition required to file as a Qualifying Widow(er) focuses on the presence of a dependent. Thus, having a qualifying dependent solidifies the eligibility for this beneficial tax status.