Qualifying Surviving Spouse Tax Filing Status

Qualifying Surviving Spouse (formerly known as the Qualifying Widow or Qualifying Widower status) is a filing status that allows you to retain the benefits of the Married Filing Jointly status for two years after the year of your spouse's death. You must have a dependent child to file as a Qualifying Surviving Spouse.

• If you file as a Qualifying Surviving Spouse, you will get the same tax benefits that you would get if you filed as Married Filing Jointly. The Qualifying Surviving Spouse filing status entitles you to use the Married Filing Jointly tax rates and the highest standard deduction amount (if you do not itemize deductions).
• If your spouse died during the tax year, you can still use Married Filing Jointly as your filing status for that year (as long as you otherwise qualify). You may be eligible for the Qualifying Surviving Spouse filing status for two years afterward.
• If you have a dependent child, you have not remarried, and you meet certain other requirements (see below), you can file as a Qualifying Surviving Spouse for two years after the year of your spouse's death.

If a spouse died during 2024 and the surviving spouse did not remarry in 2024, or if a spouse died in 2025 before filing a 2024 tax return, the surviving spouse can file as married filing joint. A joint return needs to show the 2024 income of the deceased spouse before death and all 2024 income of the surviving spouse. When e-filing, indicate “filing as surviving spouse" - in your eFile account; you can select that you are filing with a deceased spouse.

Qualifying and Non-Qualifying Spouse

For the two years after the year of your spouse's death, you can use the Qualifying Surviving Spouse filing status if all 5 of the following statements are true:

1. For the year your spouse died, you filed (or could have filed) a joint return with your spouse.
2. You did not remarry (during the two years after the year of your spouse's death). For example, your spouse died in 2024, and you do not remarry before January 1, 2027.
3. You have a child or stepchild (not a foster child), you can claim as a dependent. Use this free DEPENDucator to see who qualifies as your dependent.
4. The child lived with you in your home all year except for temporary absences. There are exceptions for birth, death, or kidnapping (see below).
5. You paid more than half the total cost of keeping up the home where you and the child lived for the year. The total cost of keeping up a home includes food expenses, rent, mortgage interest, home insurance, real estate taxes, utilities, repairs, maintenance, and other household expenses.

If you remarried during the year, you cannot file as Qualifying Surviving Spouse, nor can you file as Qualifying Surviving Spouse if you do not have a dependent child for whom you kept up a home.

Below are various examples and special cases when you may qualify as a surviving spouse:

• Mary's husband died early in 2024 and she did not remarry. During 2024 and 2025, she kept a home for herself and her 2-year-old daughter. For 2024, Mary can file as married filing jointly with her deceased husband. For 2025, she can file as qualifying surviving spouse with a dependent child and keep the tax benefits of the married filing jointly status. If she were to remarry in 2026, then she can file as married filing jointly or separately with her new spouse. If she does not remarry in 2026, she could file as qualifying surviving spouse with a dependent child for one more year.
• John's wife died in 2023 and he has not remarried. In 2024 and 2025, he kept up a home where he lived with his 10-year-old stepson. For 2023, he filed as married filing jointly. For 2024 and 2025, he can file as qualifying surviving spouse with a dependent child. For 2026f, he can file as head of household if he qualifies. If John remarries by December 31 of a given year, he cannot file as qualifying surviving spouse with a dependent child.
• Jane's husband passed away in 2024 and both of their kids are in their 30's and have been moved out and thus do not qualify as dependents. Jane can file as married jointly or separately for 2024, but will need to file as single for 2025 unless she remarries since she does not have a qualifying dependent and cannot claim qualifying widower or head of household.

Filing Status After Qualifying Widow(er)

You can only file as a Qualifying Surviving Spouse for the two years after the year in which your spouse died. For example: If your spouse died in 2023, you may only qualify as a Qualifying Surviving Spouse for 2024 and 2025 if you meet the other requirements. After the two-year period has ended, you may no longer file as Qualifying Surviving Spouse . If you remarry at this point, you can then file as Married Filing Jointly or as Married Filing Separately. You are considered single if you do not remarry in the third year after your spouse's death. You must use the Single filing status unless you qualify to file as Head of Household.

Special Cases for Being a Qualifying Surviving Spouse

• Temporary Absences: You are still considered to have lived with your child in your home if either of you is away for a temporary absence. This includes temporarily living away from home for school, business, military service, medical treatment, or vacation, with an expectation to return home after the absence. It would be best if you kept up the home during the absence.
• Birth or Death of a Child: You can still file as Qualifying Surviving Spouse if the child who qualifies you was born or passed away during the year, as long as you paid more than half of the cost of keeping up the home that the child lived in during the entire part of the year they were alive.
• Kidnapped Child: If your dependent child was kidnapped, you could still file as Qualifying Surviving Spouse if all 3 of the following statements are true:
  1. The child is presumed by law enforcement to have been kidnapped by someone who is not a family member (yours or the child's),
  2. In the year that the kidnapping took place, the child lived with you for more than half of the part of the year before they were kidnapped,
  3. You would have been able to file as Qualifying Surviving Spouse if the child had not been kidnapped.

How to File As a Qualifying Surviving Spouse with a Dependent Child

You can claim the Qualifying Surviving Spouse filing status when you prepare and e-file your Form 1040 Tax Return on eFile.com. Choosing your filing status is one of the first things you do when preparing your tax return online. We will then apply the correct filing status before applying the correct tax rates and standard deduction amounts.

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