I think that
Qualifying Widow (er) with Dependent Child = 寡婦、寡夫
寡婦(kafu) = widow
寡夫(kafu) = widower
Here is the information about "寡婦控除" on National tax agency in Japanese.
控除 = tax break(in this case)
application = 申請 (for paperwork)
By the way,
Here are other words of "widow"/"widower" of speaking Japanese.
widow = おんなやもめ / 未亡人(mibou jin)
widower = 男やもめ
They aren't used to do any paperwork.
October 19, 2019
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