Tax payers are supposed to file information regarding their income and tax liability to Internal Revenue Services centers every financial year. This can be filed in different statuses. If a tax payer’s spouse died in 2009, s/he can use married filing jointly as the filing status for 2009 if s/he otherwise qualifies to use that status. The year of death is considered as the last year for which s/he can file jointly with the deceased spouse. A tax payer may be eligible to use qualifying widow(er) with dependent child as the filing status for two years following the year of death of the spouse. Therefore, if a tax payer’s spouse died in 2009 and s/he have not remarried, this filing status may be used for 2010 and 2011. This filing status entitles the tax payer to use joint return tax rates and the highest standard deduction amount, if deductions are not itemized.