Qualifying Widow/Widower

Qualifying Widow(er): Definition and Overview

A qualifying widow or widower is a federal tax filing status that lets a surviving spouse retain the tax treatment of a married couple filing jointly for up to two years after the year of the spouse’s death. This provides the surviving spouse the married filing jointly standard deduction and tax brackets for those two years, easing the financial transition while supporting dependent children.

Who Qualifies

To use the qualifying widow(er) status for a given tax year, all of the following must apply:

• The taxpayer’s spouse died in the prior tax year or earlier, and the taxpayer did not remarry before the end of the tax year.
• In the year of the spouse’s death, the couple would have been eligible to file married filing jointly.
• The surviving spouse maintains a household for a qualifying dependent child for the entire tax year. Qualifying dependents include the surviving spouse’s biological children, stepchildren, or adopted children (foster children do not qualify).
• The surviving spouse paid more than half the cost of maintaining the home where the dependent lived. Eligible costs include mortgage or rent, property taxes, utilities, groceries, and similar household expenses.
• Temporary absences of the child (for vacation, education, medical treatment, military service, or business) are allowed if it’s reasonable to expect the child will return and the home is maintained during the absence.

Special rules apply if the dependent child is born or dies during the year: the surviving spouse may still qualify if they paid more than half the cost of maintaining the home while the child lived (or would live) there.

How It Works (Timing)

• Year of death: The surviving spouse may file married filing jointly for the tax year that includes the spouse’s death. Qualifying widow(er) status is not used for that same year.
• Subsequent two years: The surviving spouse can file as qualifying widow(er) for the two tax years following the year of death, provided eligibility requirements are met and the taxpayer has not remarried.

Example: If a spouse died in 2023, the survivor could file married filing jointly for 2023, then use qualifying widow(er) status for 2024 and 2025.

Tax Advantages

• Same standard deduction as married filing jointly.
• Same tax brackets as married filing jointly (generally lower tax rates than single filers at comparable incomes).
• The status lowers federal income tax liability for up to two years after the year of death, which can help cover funeral costs, household expenses, and child-rearing costs while the survivor adjusts financially.

Quick FAQs

How long can I use the status?
Two tax years following the tax year in which your spouse died.

Can I use it in the year my spouse died?
No. You may file married filing jointly for the year of death, then claim qualifying widow(er) for the next two years.

What counts as a qualifying dependent?
Your child, stepchild, or adopted child who lived with you and for whom you provided more than half the cost of maintaining the home. Foster children do not qualify.

Will remarriage affect the status?
Yes. Remarrying disqualifies you from claiming qualifying widow(er) for subsequent years.

Bottom Line

Qualifying widow(er) status preserves married filing jointly tax benefits for two years after a spouse’s death for surviving spouses who maintain a home and provide more than half the support for a dependent child. It can significantly reduce tax burden during a difficult financial transition, but strict eligibility rules—especially regarding the dependent and household support—must be met.