Save An Joanne McKee's husband died 4 years ago. She has not remarried but continues to maintain the home in which she and her dependent daughter live. Joanne's son also lives in the house, but he does not qualify as her dependent, although he is considered a qualifying child. For Joanne's current-year tax return, she should file as a O Qualifying widow. Osingle individual. O Head of household. Married individual filing separately