Recently Widowed? You Could Qualify for This Special Tax Status. (2024)

Surviving spouses receive many of the same tax benefits as married taxpayers

ByWilliam Perez

Updated on March 30, 2022

Reviewed byDavid Kindness

In This Article

View All

In This Article

Advantages of Qualifying Widow(er) Status
Qualifying Rules
An Example of the Two-Year Rule
Rules for Dependents
Maintaining a Home for a Dependent Child
Frequently Asked Questions (FAQs)

Recently Widowed? You Could Qualify for This Special Tax Status. (1)

Losing a spouse to death is a life-altering event and it comes with tax ramifications. However, the Internal Revenue Service (IRS) offers special relief to ease some of the financial burden. Surviving spouses can file jointly with their deceased spouses for the tax year in which the spouse died, and then they might be eligible to use the status of qualifying widow(er) with dependent child for the next two years.

Key Takeaways

The standard deduction for qualifying widower status in the 2021 tax year is $25,100, the same as married couples filing jointly.
Qualifying widower status provides those who qualify with a two-year window to transition from joint filers to their new status as single, unmarried taxpayers.
Criteria for eligibility includes the taxpayer's spouse must have died during either of the two immediately preceding tax years, and the taxpayer can't have remarried before the end of the current tax year.
The taxpayer must also maintain a home for their son, daughter, stepson, or stepdaughter.
The child must reside in the same household with the taxpayer for the entire year except for "temporary" absences.

The Advantages of Qualifying Widow(er) Status

The qualifying widow(er) status offers two important benefits: The standard deduction amount is the same as that for married couples who file jointly, and as of 2021, the tax brackets are exactly the same as for married couples who file jointly as well.

The standard deduction is the most significant available under the tax code—it is $25,100 in the 2021 tax year, which is the tax return filed in 2022.

Note

Those qualified widowers who are age 65 and older or blind can claim an additional $1,350 standard deduction as of the 2021 tax year, the return filed in 2022.

The income spans for tax brackets are very generous, too.

2021 Federal Income Tax Brackets and Rates for Single Filers, Married Couples Filing Jointly, and Heads of Households
Rate	For Single Individuals	For Married Individuals Filing Joint Returns	For Heads of Households
10%	Up to$9,950	Upto $19,900	Up to $14,200
12%	$9,951 to $40,525	$19,901 to $81,050	$14,201 to $54,200
22%	$40,526 to $86,375	$81,051 to $172,750	$54,201 to $86,350
24%	$86,376 to $164,925	$172,751 to $329,850	$86,351 to $164,900
32%	$164,926 to $209,425	$329,851 to $418,850	$164,901 to $209,400
35%	$209,426 to $523,600	$418,851 to $628,300	$209,401 to $523,600
37%	$523,601 or more	$628,301 or more	$523,601 or more

This special filing status provides widows and widowers who qualify with a two-year window to transition from joint filers to their new status as single, unmarried taxpayers.

Qualifying Rules

Five criteria exist for being able to claim this filing status:

The taxpayer must have been eligible to file a joint return with their spouse for the year during which the spouse died, although a joint return doesn't have to be actually filed. All that matters is that the taxpayer could have done so.
The taxpayer's spouse must have died during either of the two immediately preceding tax years.
The taxpayer can't have remarried before the end of the current tax year.
The taxpayer must maintain a home for at least one dependent child. The child must be a son, daughter, stepson, or stepdaughter by blood or through adoption. This dependent must reside with the taxpayer for the entire tax year except for temporary absences, such as living away at school for a period of time.
The taxpayer must have paid more than half the cost of maintaining the home for the year.

An Example of the Two-Year Rule

The surviving spouse can file a joint return with their deceased spouse for the 2021 tax year if the death occurred in 2021, assuming the surviving spouse doesn't remarry. The surviving spouse can then file using the qualifying widow(er) status for tax years 2022 and 2023.

The taxpayer would have to use another filing status for tax year 2024 and going forward, such as single, married, or head of household, depending on their circ*mstances.

Rules for Dependents

The surviving spouse must be eligible to claim their son, daughter, stepson, or stepdaughter as a dependentin each of these qualifying years. Children who are born or who die during the tax year will qualify their parent.

Note

The taxpayer doesn't actually have to claim the child as a dependent but must simply meet the rules to be able to do so.

Foster children aren't included, nor are any other types of dependents, but that doesn't mean that a surviving spouse can't claim them as dependents for other tax purposes. A foster child or children can later qualify the widow(er) for the head-of-household filing status, which is also beneficial.

Maintaining a Home for Your Dependent Child

The taxpayer must also maintain a home for their son, daughter, stepson, or stepdaughter. Maintaining a home means that the taxpayer has furnished more than half the cost of keeping up the residence during the tax year. Costs of keeping up a home include rent or mortgage payments, property taxes, utilities, and groceries.

The child must reside in the same household with the taxpayer for the entire year except for "temporary" absences. These include absences for hospitalization, education, business, vacation, or military service. These events won't disqualify the taxpayer as long as the child will be returning home after the temporary absence, and if the taxpayer continues to keep up the home during the absence.

In the case of children who are born or who die during the tax year, the parent must have maintained the home for them during the entire portion of the year that they were alive.

Frequently Asked Questions (FAQs)

Who is eligible for the filing status qualifying widow with dependent child?

The taxpayer's spouse must have died during either of the two immediately preceding tax years. The taxpayer can't have remarried. The taxpayer must maintain a home for at least one dependent child. Thechild must be a son, daughter, stepson, or stepdaughter by blood or through adoption.

What is my filing status if my spouse died last year?

Surviving spouses who have a dependent child may be able to use the qualifying widow(er) status in the two tax years following the year of the spouse’s death. Taxpayers whose spouses died during the tax year are considered married for the entire year, provided they did not remarry.

What is a qualifying widower on a tax return?

A widow or widower with one or more qualifying children may be able to use the Qualifying Widow(er) filing status for two years following the year of the spouse’s death.

Was this page helpful?

Thanks for your feedback!

Tell us why!

Sources

The Balance uses only high-quality sources, including peer-reviewed studies, to support the facts within our articles. Read our editorial process to learn more about how we fact-check and keep our content accurate, reliable, and trustworthy.

Internal Revenue Service. "Standard Deduction."
Internal Revenue Service. "IRS provides tax inflation adjustments for tax year 2021."
Tax Foundation. "2021 Tax Brackets."
Internal Revenue Service. "4491: Filing Status." Page 4-8.
Internal Revenue Service. "4491: Filing Status." Page 4-5.
Internal Revenue Service. "Publication 501 Dependents, Standard Deduction and Filing Information," Pages 9, 18.
Internal Revenue Service. "4491: Filing Status." Page 4-6.
See Also
How Does Prorated Rent Work in a Real Estate Transaction?Should You Save for an Emergency or Pay Off Debt First?Why Tax-Deferred Accounts Can Present Problems When You Retire Use This Letter To Dispute a Debt Collection You're Unsure Of
Internal Revenue Service. "4491: Filing Status." Page 4-10.

Part Of

The Ultimate Guide To Doing Your Taxes

Minimum Income Requirements for 2022 Tax Returns

Tax Breaks for Taxpayers With Dependents

What Is the Earned Income Tax Credit?

What Is a Widow's Exemption?

How To Handle Tax Returns if You're Divorced or Separated

Understanding Your Filing Status for Tax Season

Tips for Filing Taxes When Married

Rules for Single Filing Status on a Tax Return

How To Fill Out Your W-4 Form

How To Claim the Student Loan Interest Deduction

Can Two People Claim Head of Household at the Same Address?

How To File Taxes in Your 20s

Filling Out a Tax Return for the First Time

Pennsylvania State Taxes

2022-2023 Federal Income Tax Rates

How To File Tax Returns for an Incapacitated or Mentally Incompetent Parent

Newsletter Sign Up

We Care About Your Privacy

We and our 1609 partners store and/or access information on a device, such as unique IDs in cookies to process personal data. You may accept or manage your choices by clicking below, including your right to object where legitimate interest is used, or at any time in the privacy policy page. These choices will be signaled to our partners and will not affect browsing data.

We and our partners process data to provide:

Store and/or access information on a device. Use limited data to select advertising. Create profiles for personalised advertising. Use profiles to select personalised advertising. Create profiles to personalise content. Use profiles to select personalised content. Measure advertising performance. Measure content performance. Understand audiences through statistics or combinations of data from different sources. Develop and improve services. Use limited data to select content.

Recently Widowed? You Could Qualify for This Special Tax Status. (2024)

FAQs

What tax filing status should a widow use? ›

For the two years following the year of death, the surviving spouse may be able to use the Qualifying Widow(er) filing status. To qualify, the taxpayer must: Be entitled to file a joint return for the year the spouse died, regardless of whether the taxpayer actually filed a joint return that year.

What is the most advantageous filing status for a widow? ›

The tax rates for a Qualifying Surviving Spouse are the same as for couples filing a joint return and are lower than the tax rates for a Head of Household. So if you are eligible to use the Qualifying Surviving Spouse status, you should do so.

View Details ›

Do you get a tax break for being a widow? ›

When your spouse dies, the IRS provides a short-term additional tax break in the form of a special filing status called qualifying widow(er).

Discover More Details ›

What is a qualifying widow on Turbotax? ›

If the surviving spouse has a qualifying dependent and meets other requirements, they can file as a qualifying widow/widower for the two years following a spouse's death. That basically lets you continue to use the same tax brackets that apply to married-filing-jointly returns.

Do widows pay more taxes after their spouse dies? ›

The “widow's penalty” occurs when a person's tax filing status goes from married filing jointly to single. This change can cause the surviving spouse to have to pay nearly double the taxes compared to what they were paying.

View Details ›

What is the difference between qualifying surviving spouse and qualifying widow? ›

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.

What is the federal tax rate for a widow? ›

The biggest benefit from the qualifying widow and widower tax break

Tax Rate	Bracket for Qualifying Widow(er)s	Bracket for Singles
10%	$0 to $19,050	$0 to $9,525
12%	$19,050 to $77,400	$9,525 to $38,700
22%	$77,400 to $165,000	$38,700 to $82,500
24%	$165,000 to $315,000	$82,500 to $157,500

3 more rows

Mar 25, 2019

Read On ›

How to avoid paying higher taxes when your spouse dies? ›

After a spouse dies, the survivor may face higher future taxes when switching to single filer for federal taxes. But you can minimize the possible tax hit with advanced planning, such as Roth individual retirement account conversions, account ownership and beneficiaries.

Find Out More ›

How does a surviving spouse file a tax return? ›

The IRS considers the surviving spouse married for the full year their spouse died if they don't remarry during that year. The surviving spouse is eligible to use filing status "married filing jointly" or "married filing separately." The same tax deadlines apply for final returns.

How many years can I file as a widow? ›

You may use this filing status for 2 years after the year of your spouse's death if the qualifications are met. This allows you to keep the benefits of Married/RDP filing jointly.

Do widows get money from the government? ›

Social Security survivors benefits are paid to widows, widowers, and dependents of eligible workers. This benefit is particularly important for young families with children.

Get More Info ›

What is the standard deduction for a widow over 65? ›

Looking to the new year, the 2023 IRS standard deduction for seniors is $13,850 for those filing single or married filing separately, $27,700 for qualifying widows or married filing jointly, and $20,800 for a head of household.

View Details ›

Do you have to have a dependent to be a qualifying widow? ›

Understanding Taxes -Filing Status. Widows and widowers with one or more dependent children may be able to use the qualifying widow(er) with dependent child filing status. Tax rates for qualifying widow(er) with dependent child and for married filing jointly are the same.

View Details ›

Which filing status is used if one spouse dies? ›

See Details ›

How to file taxes after death of spouse? ›

A surviving spouse will file a joint return for the year of death and write in the signature area: “Filing as surviving spouse.” The spouse also can file jointly for the next two tax years if he or she has dependents and has not remarried.

See Details ›

How does death of a spouse affect a tax return? ›

When a spouse dies, the surviving spouse will become a single filer, with a lower standard deduction. After your spouse passes away, you're entitled to survivor benefits through Social Security if you're at least 60 years old and have been married to the deceased for at least nine months.

Get More Info Here ›