Official US State Birds. Webmaster Notes: The pages shown depicting the official 50 US State birds were drawn from : Audubon's Birds of America an 1840 First Octavo Edition of John J. Audubon's complete seven volume text. Within the text you will see many names in capital letters.
A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to the tax year provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during the tax year.
For 2008, Mary can file as Married Filing Jointly with her deceased husband. For 2009, she can file as Qualifying Widower with a Dependent Child and keep the tax benefits of the Married Filing Jointly status. For 2010, Mary can file as Married Filing Jointly or Married Filing Separately. If Mary had not remarried in 2010, she could have filed as Qualifying Widower with a Dependent Child.