Who Is a Qualifying Widower or Widow? Tax Filing Status Explained

What Is a Qualified Widow or Widower?

The term qualified widow or widower refers to a tax filing status that allows a surviving spouse to use the married filing jointly tax rates on an individual return. The provision is good for up to two years following the death of the individual's spouse. The taxpayer must remain unmarried for at least two years following the death of their spouse in order to qualify for this status.

Filing as a qualified widow(er) allows the taxpayer to receive the highest standard deduction for their taxes, provided they do not itemize deductions.

Understanding Qualified Widows or Widowers

Qualifying widow(er) is one of the five official filing statuses of the Internal Revenue Service (IRS). It provides financial relief for those who lose their spouses and may be struggling with death-related expenses or other regular household bills. Using the qualified widow(er) status allows the surviving spouse to file taxes as if they were still married, despite the fact that their partner is deceased.

You can file taxes as a qualified widow(er) for the year your spouse died, as well as two years following their death. So, depending on the timing of when the spouse passed during the year, this time frame could technically be three calendar years. After that, you must opt for the status of either single filer or head of household.

Rules to Qualify

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

1. You were entitled to file a joint return with your spouse for the year your spouse died. It doesn't matter whether you actually filed a joint return.
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 2022 or 2023 and you were unmarried as of Dec. 31, 2023, 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 dependent. Keep in mind that 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 groceries, rent or mortgage payments, homeowners insurance, property taxes, repairs, utilities, and other 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 tax brackets. For tax year 2023, the standard deduction for single filers is $13,850 rising to $14,600 in tax year 2024; this is the same for married filing separately. For heads of household, the standard deduction is $20,800 in 2023, rising to $21,900 in 2024. For married filing jointly, the standard deduction is $27,700 in 2023, rising to $29,200 in 2024. For surviving spouses, the standard deduction is $27,700 in 2023, rising to $29,200 in 2024.

Special Considerations

Having a dependent child is a key part of filing as a qualified widow or widower. In fact, it's actually a crucial part of the tax filing status. 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 from temporary absences, like vacations or visiting 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 if:

• They had a gross income of $4,300 or more.
• They filed a joint return.
• You could be claimed as a dependent on someone else’s return.
  

The Bottom Line

The qualified widow(er) tax filing status can be financially helpful to anyone who has dependent children to care for after their spouse 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 individual situation.