What's the Difference Between Qualifying Surviving Spouse and Head of Household?

Qualifying surviving spouse (formerly called qualifying widow or widower) and head of household are both filing statuses for people raising children without a spouse, but qualifying surviving spouse is significantly more favorable. Qualifying surviving spouse status is available for the two years following the year a spouse died, as long as you haven't remarried and you have a qualifying dependent child living with you. During those two years, you get to use the married filing jointly tax brackets and standard deduction, which are more generous than any other status. After that two-year period ends, you typically shift to head of household status if you still have a qualifying child living with you. Head of household offers better rates than single, but not as good as the married filing jointly rates that qualifying surviving spouse provides.