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Since Massachusetts doesn't have a filing status equivalent to the federal qualifying widow(er) with dependent child, you can file as head of household for 2 years after the year your spouse died.

Enter your spouse's Social Security number in the appropriate space at the top of the return under taxpayer's Social Security number.Taxpayers who are legally married as of the last day of the tax year can file as married filing separately.If married taxpayers have a Massachusetts residency tax year that begins and ends on different days, they must file married filing separately, assuming each spouse is required to file.Keeping up a main home means you're paying more than half the cost of keeping a parent in a rest home or home for the elderly.The noncustodial parent is the parent who either has no custody or has custody of the child for the shorter part of the year.

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