You can only file as a Qualifying Widow or Widower for the two years after the year in which your spouse died. If you do not remarry in the third year after your spouses death, you are considered single. You will need to use the Single filing status unless you qualify to file as Head of Household.

Is a widow considered single or head of household?

The qualifying widow(er) status offers two important benefits: The standard deduction amount and the tax bracket ranges are the same as those for married couples who file jointly. After the third year, the surviving spouse can no longer be a qualified widow(er), but must file as single or head of household.