What's New for 2005

Head of household. Beginning in 2005, you will use new rules to determine
whether someone is your qualifying person so you can claim head of
household filing status. To be your qualifying person, a child generally
must be your “qualifying child.” See Head of Household.

Katrina Emergency Tax Relief Act of 2005. This Act provides tax relief for
persons affected by Hurricane Katrina. Under the Act, you may be able to
maintain head of household filing status. See Publication 4492.
Introduction

This chapter helps you determine which filing status to use. There are five
filing statuses:

    *

      Single,
    *

      Married Filing Jointly,
    *

      Married Filing Separately,
    *

      Head of Household, and
    *

      Qualifying Widow(er) With Dependent Child.

Tip
If more than one filing status applies to you, choose the one that will
give you the lowest tax.

You must determine your filing status before you can determine your filing
requirements (chapter 1), standard deduction (chapter 20), and correct tax
(chapter 30). You also use your filing status in determining whether you
are eligible to claim certain deductions and credits.
Useful Items - You may want to see:

Publication

    *

      501 Exemptions, Standard Deduction, and Filing Information
    *

      519 U.S. Tax Guide for Aliens
    *

      555 Community Property

Marital Status

In general, your filing status depends on whether you are considered
unmarried or married. A marriage means only a legal union between a man and
a woman as husband and wife.
Unmarried persons.   You are considered unmarried for the whole year if, on
the last day of your tax year, you are unmarried or legally separated from
your spouse under a divorce or separate maintenance decree. State law
governs whether you are married or legally separated under a divorce or
separate maintenance decree.

Divorced persons.   If you are divorced under a final decree by the last
day of the year, you are considered unmarried for the whole year.

Divorce and remarriage.   If you obtain a divorce in one year for the sole
purpose of filing tax returns as unmarried individuals, and at the time of
divorce you intended to and did remarry each other in the next tax year,
you and your spouse must file as married individuals.

Annulled marriages.    If you obtain a court decree of annulment, which
holds that no valid marriage ever existed, you are considered unmarried
even if you filed joint returns for earlier years. You must file Form
1040X, Amended U.S. Individual Income Tax Return, claiming single or head
of household status for each tax year affected by the annulment that is not
closed by the statute of limitations for filing a tax return. The statute
of limitations generally does not expire until 3 years after your original
return was filed.

Head of household or qualifying widow(er) with dependent child.   If you
are considered unmarried, you may be able to file as a head of household or
as a qualifying widow(er) with a dependent child. See Head of Household and
Qualifying Widow(er) With Dependent Child to see if you qualify.

Married persons.   If you are considered married for the whole year, you
and your spouse can file a joint return, or you can file separate returns.

Considered married.   You are considered married for the whole year if on
the last day of your tax year you and your spouse meet any one of the
following tests.

   1.

      You are married and living together as husband and wife.
   2.

      You are living together in a common law marriage that is recognized
in the state where you now live or in the state where the common law
marriage began.
   3.

      You are married and living apart, but not legally separated under a
decree of divorce or separate maintenance.
   4.

      You are separated under an interlocutory (not final) decree of
divorce. For purposes of filing a joint return, you are not considered
divorced.

Spouse died.   If your spouse died during the year, you are considered
married for the whole year for filing status purposes.

  If you did not remarry before the end of the tax year, you can file a
joint return for yourself and your deceased spouse. For the next 2 years,
you may be entitled to the special benefits described later under
Qualifying Widow(er) With Dependent Child.

  If you remarried before the end of the tax year, you can file a joint
return with your new spouse. Your deceased spouse's filing status is
married filing separately for that year.

Married persons living apart.   If you live apart from your spouse and meet
certain tests, you may be considered unmarried. If this applies to you, you
can file as head of household even though you are not divorced or legally
separated. If you qualify to file as head of household instead of as
married filing separately, your standard deduction will be higher. Also,
your tax may be lower, and you may be able to claim the earned income
credit. See Head of Household, later.

Single

Your filing status is single if, on the last day of the year, you are
unmarried or legally separated from your spouse under a divorce or separate
maintenance decree, and you do not qualify for another filing status. To
determine your marital status on the last day of the year, see Marital
Status, earlier.

Your filing status may be single if you were widowed before January 1,
2005, and did not remarry in 2005. However, you might be able to use
another filing status that will give you a lower tax. See Head of Household
and Qualifying Widow(er) With Dependent Child to see if you qualify.
How to file.   You can file Form 1040EZ (if you have no dependents, are
under 65 and not blind, and meet other requirements), Form 1040A, or Form
1040. If you file Form 1040A or Form 1040, show your filing status as
single by checking the box on line 1. Use the Single column of the Tax
Table or Section A of the Tax Computation Worksheet to figure your tax.

Married Filing Jointly

You can choose married filing jointly as your filing status if you are
married and both you and your spouse agree to file a joint return. On a
joint return, you report your combined income and deduct your combined
allowable expenses. You can file a joint return even if one of you had no
income or deductions.

If you and your spouse decide to file a joint return, your tax may be lower
than your combined tax for the other filing statuses. Also, your standard
deduction (if you do not itemize deductions) may be higher, and you may
qualify for tax benefits that do not apply to other filing statuses.

Tip
If you and your spouse each have income, you may want to figure your tax
both on a joint return and on separate returns (using the filing status of
married filing separately). Choose the method that gives the two of you the
lower combined tax.
How to file.   If you file as married filing jointly, you can use Form 1040
or Form 1040A. If you have no dependents, are under 65 and not blind, and
meet other requirements, you can file Form 1040EZ. If you file Form 1040 or
Form 1040A, show this filing status by checking the box on line 2. Use the
Married filing jointly column of the Tax Table or Section B of the Tax
Computation Worksheet to figure your tax.

Spouse died during the year.   If your spouse died during the year, you are
considered married for the whole year and can choose married filing jointly
as your filing status. See Spouse died, earlier, for more information.

Divorced persons.   If you are divorced under a final decree by the last
day of the year, you are considered unmarried for the whole year and you
cannot choose married filing jointly as your filing status.

Filing a Joint Return

Both you and your spouse must include all of your income, exemptions, and
deductions on your joint return.
Accounting period.   Both of you must use the same accounting period, but
you can use different accounting methods. See Accounting Periods and
Accounting Methods in chapter 1.

Joint responsibility.   Both of you may be held responsible, jointly and
individually, for the tax and any interest or penalty due on your joint
return. One spouse may be held responsible for all the tax due even if all
the income was earned by the other spouse.

Divorced taxpayer.   You may be held jointly and individually responsible
for any tax, interest, and penalties due on a joint return filed before
your divorce. This responsibility may apply even if your divorce decree
states that your former spouse will be responsible for any amounts due on
previously filed joint returns.

Relief from joint liability.   In some cases, one spouse may be relieved of
joint liability for tax, interest, and penalties on a joint return for
items of the other spouse that were incorrectly reported on the joint
return. You can ask for relief no matter how small the liability.

  There are three types of relief available.

   1.

      Innocent spouse relief, which applies to all joint filers.
   2.

      Separation of liability, which applies to joint filers who are
divorced, widowed, legally separated, or have not lived together for the 12
months ending on the date election of this relief is filed.
   3.

      Equitable relief, which applies to all joint filers who do not
qualify for innocent spouse relief or separation of liability and to
married couples filing separate returns in community property states.

   You must file Form 8857, Request for Innocent Spouse Relief, to request
any of these kinds of relief. Publication 971, Innocent Spouse Relief,
explains these kinds of relief and who may qualify for them.

Signing a joint return.   For a return to be considered a joint return,
both husband and wife generally must sign the return.

Spouse died before signing.   If your spouse died before signing the
return, the executor or administrator must sign the return for your spouse.
If neither you nor anyone else has yet been appointed as executor or
administrator, you can sign the return for your spouse and enter “Filing as
surviving spouse” in the area where you sign the return.

Spouse away from home.   If your spouse is away from home, you should
prepare the return, sign it, and send it to your spouse to sign so that it
can be filed on time.

Injury or disease prevents signing.   If your spouse cannot sign because of
disease or injury and tells you to sign, you can sign your spouse's name in
the proper space on the return followed by the words “By (your name),
Husband (or Wife).” Be sure to also sign in the space provided for your
signature. Attach a dated statement, signed by you, to the return. The
statement should include the form number of the return you are filing, the
tax year, the reason your spouse cannot sign, and that your spouse has
agreed to your signing for him or her.

Signing as guardian of spouse.   If you are the guardian of your spouse who
is mentally incompetent, you can sign the return for your spouse as guardian.

Spouse in combat zone.   If your spouse is unable to sign the return
because he or she is serving in a combat zone (such as the Persian Gulf
Area, Yugoslavia, or Afghanistan), or a qualified hazardous duty area
(Bosnia and Herzegovina, Croatia, and Macedonia), and you do not have a
power of attorney or other statement, you can sign for your spouse. Attach
a signed statement to your return that explains that your spouse is serving
in a combat zone. For more information on special tax rules for persons who
are serving in a combat zone, or who are in missing status as a result of
serving in a combat zone, get Publication 3, Armed Forces' Tax Guide.

Other reasons spouse cannot sign.    If your spouse cannot sign the joint
return for any other reason, you can sign for your spouse only if you are
given a valid power of attorney (a legal document giving you permission to
act for your spouse). Attach the power of attorney (or a copy of it) to
your tax return. You can use Form 2848, Power of Attorney and Declaration
of Representative.

Nonresident alien or dual-status alien.   A joint return generally cannot
be filed if either spouse is a nonresident alien at any time during the tax
year. However, if one spouse was a nonresident alien or dual-status alien
who was married to a U.S. citizen or resident at the end of the year, the
spouses can choose to file a joint return. If you do file a joint return,
you and your spouse are both treated as U.S. residents for the entire tax
year. For information on this choice, see chapter 1 of Publication 519.

Married Filing Separately

You can choose married filing separately as your filing status if you are
married. This filing status may benefit you if you want to be responsible
only for your own tax or if it results in less tax than filing a joint return.

If you and your spouse do not agree to file a joint return, you may have to
use this filing status unless you qualify for head of household status,
discussed next.

You may be able to choose head of household filing status if you live apart
from your spouse, meet certain tests, and are considered unmarried
(explained later, under Head of Household). This can apply to you even if
you are not divorced or legally separated. If you qualify to file as head
of household, instead of as married filing separately, your tax may be
lower, you may be able to claim the earned income credit and certain other
credits, and your standard deduction will be higher. The head of household
filing status allows you to choose the standard deduction even if your
spouse chooses to itemize deductions. See Head of Household, later, for
more information.

Tip
Unless you are required to file separately, you should figure your tax both
ways (on a joint return and on separate returns). This way you can make
sure you are using the filing status that results in the lowest combined
tax. However, you will generally pay more combined tax on separate returns
than you would on a joint return for the reasons listed under Special
Rules, later.
How to file.   If you file a separate return, you generally report only
your own income, exemptions, credits, and deductions on your individual
return. You can claim an exemption for your spouse if your spouse had no
gross income and was not the dependent of another person. However, if your
spouse had any gross income or was the dependent of someone else, you
cannot claim an exemption for him or her on your separate return.

If you file as married filing separately, you can use Form 1040A or Form
1040. Select this filing status by checking the box on line 3 of either
form. You also must enter your spouse's social security number and full
name in the spaces provided. Use the Married filing separately column of
the Tax Table or Section C of the Tax Computation Worksheet to figure your tax.
Special Rules

If you choose married filing separately as your filing status, the
following special rules apply. Because of these special rules, you will
usually pay more tax on a separate return than if you used another filing
status that you qualify for.


   1.

      Your tax rate generally will be higher than it would be on a joint
return.
   2.

      Your exemption amount for figuring the alternative minimum tax will
be half that allowed to a joint return filer.
   3.

      You cannot take the credit for child and dependent care expenses in
most cases, and the amount that you can exclude from income under an
employer's dependent care assistance program is limited to $2,500 (instead
of $5,000 if you filed a joint return). For more information about these
expenses, the credit, and the exclusion, see chapter 32.
   4.

      You cannot take the earned income credit.
   5.

      You cannot take the exclusion or credit for adoption expenses in most
cases.
   6.

      You cannot take the education credits (the Hope credit and the
lifetime learning credit), the deduction for student loan interest, or the
tuition and fees deduction.
   7.

      You cannot exclude any interest income from qualified U.S. savings
bonds that you used for higher education expenses.
   8.

      If you lived with your spouse at any time during the tax year:
         1.

            You cannot claim the credit for the elderly or the disabled.
         2.

            You will have to include in income more (up to 85%) of any
social security or equivalent railroad retirement benefits you received, and
         3.

            You cannot roll over amounts from a traditional IRA into a Roth
IRA.
   9.

      The following deductions and credits are reduced at income levels
that are half those for a joint return:
         1.

            The child tax credit,
         2.

            The retirement savings contributions credit,
         3.

            Itemized deductions, and
         4.

            The deduction for personal exemptions.
  10.

      Your capital loss deduction limit is $1,500 (instead of $3,000 if you
filed a joint return).
  11.

      If your spouse itemizes deductions, you cannot claim the standard
deduction. If you can claim the standard deduction, your basic standard
deduction is half the amount allowed on a joint return.

Individual retirement arrangements (IRAs).   You may not be able to deduct
all or part of your contributions to a traditional IRA if you or your
spouse was covered by an employee retirement plan at work during the year.
Your deduction is reduced or eliminated if your income is more than a
certain amount. This amount is much lower for married individuals who file
separately and lived together at any time during the year. For more
information, see How Much Can You Deduct in chapter 17.

Rental activity losses.   If you actively participated in a passive rental
real estate activity that produced a loss, you generally can deduct the
loss from your nonpassive income, up to $25,000. This is called a special
allowance. However, married persons filing separate returns who lived
together at any time during the year cannot claim this special allowance.
Married persons filing separate returns who lived apart at all times during
the year are each allowed a $12,500 maximum special allowance for losses
from passive real estate activities. See Limits on Rental Losses in chapter 9.

Community property states.   If you live in Arizona, California, Idaho,
Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin and file
separately, your income may be considered separate income or community
income for income tax purposes. See Publication 555.

Joint Return After Separate Returns

You can change your filing status by filing an amended return using Form 1040X.

If you or your spouse (or both of you) file a separate return, you
generally can change to a joint return any time within 3 years from the due
date of the separate return or returns. This does not include any
extensions. A separate return includes a return filed by you or your spouse
claiming married filing separately, single, or head of household filing status.
Separate Returns After Joint Return

Once you file a joint return, you cannot choose to file separate returns
for that year after the due date of the return.
Exception.   A personal representative for a decedent can change from a
joint return elected by the surviving spouse to a separate return for the
decedent. The personal representative has 1 year from the due date of the
return to make the change. See Publication 559 for more information on
filing a return for a decedent.

Head of Household

You may be able to file as head of household if you meet all the following
requirements.

   1.

      You are unmarried or “considered unmarried” on the last day of the year.
   2.

      You paid more than half the cost of keeping up a home for the year.
   3.

      A “qualifying person” lived with you in the home for more than half
the year (except for temporary absences, such as school). However, if the
“qualifying person” is your dependent parent, he or she does not have to
live with you. See Special rule for parent, later, under Qualifying Person.

tip
If you qualify to file as head of household, your tax rate usually will be
lower than the rates for single or married filing separately. You will also
receive a higher standard deduction than if you file as single or married
filing separately.
Kidnapped child.   A child may qualify you to file as head of household
even if the child has been kidnapped. For more information, see Publication
501.

How to file.   If you file as head of household, you can use either Form
1040A or Form 1040. Indicate your choice of this filing status by checking
the box on line 4 of either form. Use the Head of household column of the
Tax Table or Section D of the Tax Computation Worksheet to figure your tax.

Considered Unmarried

To qualify for head of household status, you must be either unmarried or
considered unmarried on the last day of the year. You are considered
unmarried on the last day of the tax year if you meet all the following tests.

   1.

      You file a separate return, defined earlier under Joint Return After
Separate Returns.
   2.

      You paid more than half the cost of keeping up your home for the tax
year.
   3.

      Your spouse did not live in your home during the last 6 months of the
tax year. Your spouse is considered to live in your home even if he or she
is temporarily absent due to special circumstances. See Temporary absences,
under Qualifying Person, later.
   4.

      Your home was the main home of your child, stepchild, or eligible
foster child for more than half the year. (See Home of qualifying person,
under Qualifying Person, later, for rules applying to a child's birth,
death, or temporary absence during the year.)
   5.

      You must be able to claim an exemption for the child. However, you
meet this test if you cannot claim the exemption only because the
noncustodial parent can claim the child using the rules described in
Children of divorced or separated parents under Qualifying Child in chapter
3, or in Support Test for Children of Divorced or Separated Parents under
Qualifying Relative in chapter 3. The general rules for claiming an
exemption for a dependent are explained under Exemptions for Dependents in
chapter 3.

Caution
If you were considered married for part of the year and lived in a
community property state (listed earlier under Married Filing Separately),
special rules may apply in determining your income and expenses. See
Publication 555 for more information.
Nonresident alien spouse.   You are considered unmarried for head of
household purposes if your spouse was a nonresident alien at any time
during the year and you do not choose to treat your nonresident spouse as a
resident alien. However, your spouse is not a qualifying person for head of
household purposes. You must have another qualifying person and meet the
other tests to be eligible to file as a head of household.

Earned income credit.   Even if you are considered unmarried for head of
household purposes because you are married to a nonresident alien, you are
still considered married for purposes of the earned income credit (unless
you meet the five tests listed earlier). You are not entitled to the credit
unless you file a joint return with your spouse and meet other
qualifications. See chapter 36 for more information.

Choice to treat spouse as resident.   You are considered married if you
choose to treat your spouse as a resident alien.

Keeping Up a Home

To qualify for head of household status, you must pay more than half of the
cost of keeping up a home for the year. You can determine whether you paid
more than half of the cost of keeping up a home by using the worksheet
shown on the next page.

Cost of Keeping Up a Home
  	  	 
  	Amount
You
Paid 	Total
Cost
Property taxes 	$ 	$
Mortgage interest expense 	  	 
Rent 	  	 
Utility charges 	  	 
Upkeep and repairs 	  	 
Property insurance 	  	 
Food consumed
on the premises 	  	 
Other household expenses 	  	 
Totals 	$ 	$
  	  	 
Minus total amount you paid 	  	( )
  	  	 
Amount others paid 	  	$
  	  	 
If the total amount you paid is more than the amount others paid, you meet
the requirement of paying more than half the cost of keeping up the home.
Costs you include.   Include in the cost of upkeep expenses such as rent,
mortgage interest, real estate taxes, insurance on the home, repairs,
utilities, and food eaten in the home.

Costs you do not include.   Do not include in the cost of upkeep expenses
such as clothing, education, medical treatment, vacations, life insurance,
or transportation. Also, do not include the rental value of a home you own
or the value of your services or those of a member of your household.

Qualifying Person

See Table 2-1 to see who is a qualifying person.

Any person not described in Table 2-1 is not a qualifying person.
Home of qualifying person.   Generally, the qualifying person must live
with you for more than half of the year.

Special rule for parent.   If your qualifying person is your father or
mother, you may be eligible to file as head of household even if your
father or mother does not live with you. However, you must be able to claim
an exemption for your father or mother. Also, you must pay more than half
the cost of keeping up a home that was the main home for the entire year
for your father or mother. You are keeping up a main home for your father
or mother if you pay more than half the cost of keeping your parent in a
rest home or home for the elderly.

Temporary absences.   You and your qualifying person are considered to live
together even if one or both of you are temporarily absent from your home
due to special circumstances such as illness, education, business,
vacation, or military service. It must be reasonable to assume that the
absent person will return to the home after the temporary absence. You must
continue to keep up the home during the absence.

Death or birth.   You may be eligible to file as head of household if the
individual who qualifies you for this filing status is born or dies during
the year. You must have provided more than half of the cost of keeping up a
home that was the individual's main home for more than half the year or, if
less, the period during which the individual lived.

Example.

You are unmarried. Your mother, for whom you can claim an exemption, lived
in an apartment by herself. She died on September 2. The cost of the upkeep
of her apartment for the year until her death was $6,000. You paid $4,000
and your brother paid $2,000. Your brother made no other payments toward
your mother's support. Your mother had no income. Because you paid more
than half the cost of keeping up your mother's apartment from January 1
until her death, and you can claim an exemption for her, you can file as a
head of household.
Married child.   Your child who is married at the end of the year generally
cannot be your qualifying person unless you can claim the child as a
dependent. However, the child is a qualifying person if all three of the
following requirements are met.

    *

      The child is your qualifying child (as defined under Exemptions for
Dependents) in chapter 3.
    *

      The child does not file a joint return, unless the return is filed
only as a claim for refund and no tax liability would exist for either
spouse if they had filed separate returns.
    *

      The child is a U.S. citizen or resident, or a resident of Canada or
Mexico. (This requirement is met if you are a U.S. citizen and the child is
an adopted child who lived with you all year as a member of your household.)

Table 2-1. Who Is a Qualifying Person for Filing as Head of Household? 1

    Caution: See the text of this chapter for the other requirements you
must meet to claim head of household filing status. 

IF the person is your . . . 	AND . . . 	THEN that person is . . .
qualifying child (such as a son, daughter, or grandchild who lived with you
more than half the year
and meets certain other tests) 2 	he or she is single 	a qualifying person,
whether or not you can claim an exemption for the person.
he or she is married and you can claim an exemption for him or her 	a
qualifying person.
he or she is married and you cannot claim an exemption for him or her 	not
a qualifying person. 3
qualifying relative 4 who is your father or mother 	you can claim an
exemption for him or her 	a qualifying person. 5
you cannot claim an exemption for him or her 	not a qualifying person.
qualifying relative 4 other than
your father or mother (such as a grandparent, brother, or sister
who meets certain tests) 6 	he or she lived with you more than half the
year, and you can claim an exemption for him or her 7 	a qualifying person.
he or she did not live with you more than half the year 	not a qualifying
person.
you cannot claim an exemption for him or her 	not a qualifying person.
1A person cannot qualify more than one taxpayer to use the head of
household filing status for the year.
2The term “qualifying child” is defined under Exemptions for Dependents in
chapter 3. Note: If you are a noncustodial parent, the term “qualifying
child” for head of household filing status does not include a child who is
your qualifying child for exemption purposes only because of the rules
described under Children of divorced or separated parents under Qualifying
Child in chapter 3. If you are the custodial parent and those rules apply,
the child generally is your qualifying child for head of household filing
status even though the child is not a qualifying child for whom you can
claim an exemption.
3 This person is a qualifying person if the requirements described under
Married child in this chapter are met.
4The term “qualifying relative” is defined under Exemptions for Dependents
in chapter 3.
5See Special rule for parent in this chapter for an additional requirement.
6A person who is your qualifying relative only because he or she lived with
you all year as a member of your household is not a qualifying person.
7If you can claim an exemption for a person only because of a multiple
support agreement, that person is not a qualifying person. See Multiple
Support Agreement, in chapter 3.
 
Qualifying Widow(er) With Dependent Child

If your spouse died in 2005, you can use married filing jointly as your
filing status for 2005 if you otherwise qualify to use that status. The
year of death is the last year for which you can file jointly with your
deceased spouse. See Married Filing Jointly, earlier.

You may be eligible to use qualifying widow(er) with dependent child as
your filing status for 2 years following the year your spouse died. For
example, if your spouse died in 2004, and you have not remarried, you may
be able to use this filing status for 2005 and 2006.

This filing status entitles you to use joint return tax rates and the
highest standard deduction amount (if you do not itemize deductions). This
status does not entitle you to file a joint return.
How to file.   If you file as qualifying widow(er) with dependent child,
you can use either Form 1040A or Form 1040. Indicate your filing status by
checking the box on line 5 of either form. Use the Married filing jointly
column of the Tax Table or Section B of the Tax Computation Worksheet to
figure your tax.

Eligibility rules.   You are eligible to file your 2005 return as a
qualifying widow(er) with dependent child if you meet all of the following
tests.

   1.

      You were entitled to file a joint return with your spouse for the
year your spouse died. It does not matter whether you actually filed a
joint return.
   2.

      Your spouse died in 2003 or 2004 and you did not remarry before the
end of 2005.
   3.

      You have a child or stepchild for whom you can claim an exemption
(This does not include a foster child).
   4.

      You paid more than half the cost of keeping up a home that is the
main home for you and that child for the entire year, except for temporary
absences. See Temporary absences and Keeping Up a Home, discussed earlier
under Head of Household.

  
Caution
As mentioned earlier, this filing status is only available for 2 years
following the year your spouse died.

Example.

John Reed's wife died in 2003. John has not remarried. During 2004 and
2005, he continued to keep up a home for himself and his child (for whom he
can claim an exemption). For 2003 he was entitled to file a joint return
for himself and his deceased wife. For 2004 and 2005, he can file as
qualifying widower with a dependent child. After 2005 he can file as head
of household if he qualifies.
Death or birth.    You may be eligible to file as a qualifying widow(er)
with dependent child if the child who qualifies you for this filing status
is born or dies during the year. You must have provided more than half of
the cost of keeping up a home that was the child's main home during the
entire part of the year he or she was alive.