A "Qualifying Widow(er)" is a tax filing status available to individuals whose spouse has died within the last two years. This status allows the surviving spouse to use the same tax rates as married couples, which can result in a lower tax bill. To qualify, the individual must have a dependent child and must not have remarried during the tax year. To file as a Qualifying Widow(er), the taxpayer must meet specific criteria, including having provided more than half of the household support for the child. This status can be beneficial for managing finances after the loss of a spouse, providing some relief during a challenging time.