provided Head of household A person whose spouse died within two years of the tax year al hild: Married filing jointly Qualifying widow or widower with dependent children A person who is unmarried or legally separated from a spouse Married filing separately vorce decree: Single A person who is unmarried or considered unmarried and pays Single taxpayer ping up a home for himself/h dependent child or relative: A couple in which each spouse files his or her own return: Qualifying widow or widower Spouses who combine their income and allowable deductions