What Is a Qualified Widow or Widower?

The term "qualified widow or widower" refers to a tax filing status established by the Internal Revenue Service (IRS). In 2022, the IRS renamed this status as "Qualifying Surviving Spouse."

If a surviving spouse is a qualified widow or widower, they may use the married filing jointly tax rates when filing an individual return.

The status is good for up to two years following the year of death of the individual's spouse. The taxpayer must remain unmarried for the two years following the year of the death to qualify for the full two years.

Filing as a qualified widow(er) allows the taxpayer to receive the highest 澳洲幸运5官方开奖结果体彩网:standard deduction for their taxes, provided they do not itemize deductions.

Understanding Qualified Widow or Widower

Qualified widow(er) (now called Qualified Surviving Spouse) is one of the five official filing statuses of the IRS.

It provides financial relief for those who lose their spouses and may be strug🐬gling with death-related expenses or other regular household bills.

Using the qualified widow(er) status allows the surviꦉving spouse to file their tax return as i꧅f they were still married, despite the fact that their partner is deceased.

You can file taxes as a qualified widow(er) for the two years following their death. After that, you must opt for the status of either 澳洲幸运5官方开奖结果体彩网:single filer or 澳洲幸运5官方开奖结果体彩网:head of household.

Rules to Qualify

Because it is a somewhat unusual status, there are specific rules and regulations for who qualifies. The following are eligibility rules set out by the IRS 🐲for t✨he qualified widow(er) filing status:

1. You were entitled to file a 澳洲幸运5官方开奖结果体彩网:joint return with your spouse for the year your spouse died. It doesn't matter whether you actually did so.
2. Your spouse died in the previous two years, and you didn't remarry before the end of the ensuing tax year. For example, if your spouse died in 2023 and you were unmarried as of Dec. 31, 2024, you could file as a qualifying widow(er) for the tax year 2024.
3. You have at least one child or stepchild (not a foster child) living with you whom you can claim as a 澳洲幸运5官方开奖结果体彩网:dependent. You don't actually have to claim them on your tax return, but they must technically qualify as one.
4. You paid more than half the cost of keeping up a home for the year. Expenses for home upkeep include costs of groceries, rent or mortgage payments, 澳洲幸运5官方开奖结果体彩网:homeowners insurance, property taxes, repairs, utilities, and other 澳洲幸运5官方开奖结果体彩网:home maintenance fees.

As noted above, you get all the advantages of being married and filing jointly when you use the qualified widow(er) status—notably the deductions and income 澳洲幸运5官方开奖结果体彩网:tax brackets.

For tax year 2025, the standard deduction for single filers and married filing separately is $15,000. For heads of household, the standard deduction is $22,500. For married filing jointly and surviving spouses, the standard deduction is $30,000.

Special Considerations

Having a dependent child is key to filing as a qualified widow or widower. There is often an addendum to the title that stipulates it, notably a qualified widow(er) with a dependent child.

The law also dictates that the dependent child must have lived in the home with the taxpayer all year, aside f🎶rom temporary absences, like vacations or visiti🃏ng relatives.

There are exceptions if a child's presence is for less than a year for things like birth, death, and even kidnapping.

In addition, the child cannot qualify as a dependent if:🅺

• They provided more than half the amount of their own financial support.
• They filed a joint return.
• You could be claimed as a dependent on someone else’s return.
  

The Bottom Line

The qualifi🦄ed widow(er) tax filing status—now known as the qualified surviving spouse status—can be helpful to the finances of anyone who has dependent children to care for after their spous𒉰e dies.

Be sure you understand all of the eligibility rules before you file your taxes and consult with an accountant if you have any questions about your in𒁃dividual situation.