Qualified Widow or Widower

Qualified Widow or Widower (Qualified Surviving Spouse)

A qualified widow(er), now officially called a Qualified Surviving Spouse, is an IRS tax filing status that lets a surviving spouse use the married filing jointly tax rates and standard deduction when filing an individual return for up to two years after the year their spouse died.

Key takeaways

• The status applies for the two tax years following the year of the spouse’s death, provided the surviving spouse remains unmarried.
• You must have at least one dependent child or stepchild who lived with you all year (foster children do not qualify).
• You must have paid more than half the cost of keeping up the home for the year.
• The filing status gives the same tax brackets and standard deduction as married filing jointly.
• After the two-year period ends you must file as single or head of household (if eligible).

Who qualifies

To file as a Qualified Surviving Spouse, you must meet all of the following:
* Your spouse died in the previous two tax years (for example, if spouse died in 2023, you may qualify for 2024 and 2025 returns).
* You did not remarry before the end of the tax year for which you claim the status.
* 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 jointly).
* You have at least one child or stepchild (not a foster child) who lived with you all year and who qualifies as your dependent.
* You paid more than half the cost of maintaining the home for the year (rent/mortgage, utilities, groceries, insurance, property taxes, repairs, etc.).

Temporary absences (vacations, school, medical care) are generally allowed. Shorter-than-a-year presences may be excused for birth, death, kidnapping, or similar circumstances.

A child cannot qualify you if they:
* Provided more than half of their own support,
* Filed a joint return, or
* Claimed you as a dependent on someone else’s return.

How the status works in practice

• For the year your spouse died, if you did not remarry you may file a joint return with the deceased spouse for that year.
• For the next two tax years you may file as a Qualified Surviving Spouse if you meet the requirements above.
• After those two years, you must file as single or, if you qualify (and meet the requirements), head of household.

Benefits

• Access to the same tax brackets and the same (higher) standard deduction available to married filing jointly filers, which can result in lower tax liability versus single status.
• Simplifies the transition period following a spouse’s death while you care for dependents and cover household expenses.

Common questions

Q: Can I claim this status if I have no children?
A: No. Having at least one qualifying child or stepchild living with you all year is required.

Q: If I remarry within the two years, can I still use the status?
A: No. Remarrying before the end of the tax year disqualifies you from using Qualified Surviving Spouse for that year.

Q: Does a stepchild count?
A: Yes—stepchildren can qualify, but foster children do not.

Next steps

Confirm eligibility each tax year before filing. If your situation is complex (shared custody, unusual support arrangements, or remarriage timing), consult a tax professional or review IRS Publication 501 and the IRS filing status rules for detailed guidance.

Sources: IRS Publication 501 and IRS guidance on filing status and qualifying surviving spouse.