The federal qualifying widow or widower tax filing status is available for two years for widows and widowers (surviving spouses) with dependents after their spouse's death. The surviving spouse may file jointly with the deceased spouse for the tax year in which the spouse has died, and they can claim the standard deduction for a married couple filing jointly. For the next two tax years, the surviving spouse can file as a qualifying widow or widower if they maintain a household for the couple’s dependent children.