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hello and welcome to this session in which we would look at the filing status of the individual when they file their tax return and here are the filing status looking at the Forum 1040 single made it financially Merit fighting separately head of a household or qualifying surviving spouse qss I call this qualifying widow or widower and you will see why later on why I use the this terminology now I just want to show you here because since I am looking at the tax return it says here a few checked Merit filing separately if you happen to be filing Merit filing separately enter the name of your spouse so the name of your spouse goes here because youre failing sub you are filing separately from them theyre filing separately from you then it says here if you check head of a household or qualifying surviving spouse so if you check this box or if you check this box enter the child name of the qualifying child is a child thats not your dependent so what happens sometime is to qualify under a