Notice code 106 (Default) — We changed your filing status. We refigured your tax using the Married Filing Jointly filing status.…

We changed your filing status. We refigured your tax using the Married Filing Jointly filing status. You may use this filing status for the year of your spouse’s death. For the next two tax years after the death you may use the Qualifying Widow(er) filing status if you have a dependent child.

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What the IRS language says

We changed your filing status. We refigured your tax using the Married Filing Jointly filing status. You may use this filing status for the year of your spouse’s death. For the next two tax years after the death you may use the Qualifying Widow(er) filing status if you have a dependent child.