A Qualifying Widow(er) Filing Status pertains to the year of death is the last year for which you can file jointly with your deceased spouse. You may be eligible to use a qualifying widow(er) with a dependent child as your filing status for two years following the year of death of your spouse.
For example, if your spouse died in 2018, and you have not remarried, you may be able to use this filing status for 2019 and 2020. This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). This status does not entitle you to file a joint return.