Qualifying Widow(er) You can use this status if all of the following apply: Your spouse died in the last two years and you did not/will not remarry this year You have a child, adopted child, or stepchild you will claim as a dependent. This child will live in your home for all of this year. You will pay over half the cost of keeping up your home. You could have filed a joint return with your spouse the year he or she died, even if you did not actually do so.