A qualifying widow(er) with dependent child is allowed to use the tax table for married filing jointly.  All five of the following conditions must be met:

 

Your spouse died in 2005 or 2007 and you did not remarry in 2007. You have a child, stepchild, adopted child, or foster child whom you can claim as a dependent. This child lived in your home for all of 2007.  Temporary absences, such as for vacation or school, count as time lived in your home. You paid more than half the cost of keeping up your home for this child. You could have filed a joint return with your spouse the year he or shed died,It’s sometimes more complicated than it seems If you still have questions, any tax professional can help you.  You can also get help and guidance from the IRS at www.irs.gov and 1-800-829-1040.