Qualifying Surviving Spouse Filing Status

Taxpayers who do not remarry in the year their spouse dies can file jointly with the deceased spouse. For the two years following the year of death, the surviving spouse may be able to use the Qualifying Surviving Spouse filing status.

Tax rates for qualifying surviving spouse and for married filing jointly are the same. They are the lowest tax rates and usually result in the lowest total tax.

Taxpayers can claim the qualifying surviving spouse filing status if all of the following conditions are met:

• You were entitled to file a joint return with your spouse for the year your spouse died.
• Have had a spouse who died in either of the two prior years. You must not remarry before the end of the current tax year.
• Have a child, stepchild, or adopted child who qualifies as your dependent for the year or would qualify as your dependent except that the child does not meet the gross income test, or does not meet the joint return test, or except that you may be claimed as a dependent of another taxpayer. You live with this child in your home all year, except for temporary absences.
• Live with this child in the taxpayer’s home all year, except for temporary absences.