{"id":20565,"date":"2024-04-02T11:00:00","date_gmt":"2024-04-02T16:00:00","guid":{"rendered":"https:\/\/www.hrblock.com\/tax-center\/"},"modified":"2024-08-02T13:54:58","modified_gmt":"2024-08-02T18:54:58","slug":"qualifying-widow-or-widower","status":"publish","type":"post","link":"https:\/\/www.hrblock.com\/tax-center\/filing\/personal-tax-planning\/qualifying-widow-or-widower\/","title":{"rendered":"Qualifying surviving spouse: What\u2019s the tax filing status after the death of your spouse?"},"content":{"rendered":"\n

Losing your spouse can be a distressing experience. And having to work through how your loss impacts you at tax time is no welcome task. Fortunately, the Internal Revenue Service (IRS) has provisions in place to help with the change to your tax filing status and filing requirements<\/a>.<\/p>\n\n\n\n

Why the filing status after death of a spouse matters<\/h2>\n\n\n
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\"What<\/figure><\/div>\n\n\n

Why is your filing status<\/a> important? The status you use determines your income tax rate and standard deduction. If you\u2019re a recent widow or widower, you should file your taxes using the filing status that offers the most tax benefits and provides the lowest tax bill.<\/p>\n\n\n\n

Your options for your tax filing status, if your spouse dies, will change depending on how long ago they passed away. For example, you can generally use Married Filing Jointly within the year your spouse passes. Then in the next two years, you can file your tax return as a Qualifying Surviving Spouse if you meet certain requirements.<\/p>\n\n\n\n

<\/a>Filing status options after the death of a spouse<\/h2>\n\n\n\n

Let\u2019s review the various filing statuses you may use for your tax return if your spouse dies and your eligibility to use them.<\/p>\n\n\n\n

Married Filing Jointly<\/h3>\n\n\n\n

You can still use Married Filing Jointly with your deceased spouse for the year of death \u2014 unless you remarry during that tax year.<\/p>\n\n\n\n

Remarriage<\/h3>\n\n\n\n

If you remarry in the year of your spouse\u2019s death, you can\u2019t file a joint return with your deceased spouse. However, you can use Married Filing Jointly with your new spouse. You and your new spouse can also each use Married Filing Separately.<\/a> If a final 1040 return is also required for your deceased spouse, use the Married Filing Separately status. Learn more about different filing requirements for a deceased taxpayer<\/a> and Form 1041<\/a> (often used for those filing taxes for the deceased).<\/p>\n\n\n\n

Due to the Tax Cuts and Jobs Act<\/a> rules expiring, for tax years after 2025, a surviving spouse with no gross income can be claimed as an exemption on your deceased spouse\u2019s separate return or your new spouse\u2019s separate return. However, if you file jointly with your new spouse, you can claim a tax exemption<\/a> only on that joint return. If the deceased spouse was a dependent on someone else\u2019s tax return, then the surviving spouse can’t claim the exemption on a joint return.<\/p>\n\n\n\n

Qualifying Surviving Spouse filing status (formerly Qualifying Widower filing status)<\/h3>\n\n\n\n

The Qualifying Surviving Spouse status (formerly known as the Qualifying Widow or Qualifying Widower tax status), can be claimed for the two tax years after the death of your spouse. However, you can\u2019t use it for the year your spouse passed away.<\/p>\n\n\n\n

To qualify for the Qualifying Surviving Spouse filing status, you must meet these four requirements:<\/p>\n\n\n\n