Qualifying Surviving Spouse Filing Status

Qualifying Surviving Spouse Eligibility

The qualifying surviving spouse filing status (formerly called qualifying widow(er)) is a tax-filing option for people who have lost their spouse. You can use it for the two tax years after the year of your spouse’s death—the year of death does not count. For the year of death, you may still file married filing jointly. To qualify, all of the following must be true:

1. You were eligible to file a joint return with your spouse for the year they died.
2. You did not remarry before the end of the tax year of your spouse’s death.
3. You have a dependent child, stepchild, or adopted child (foster children do not qualify).
4. You paid more than half the cost of keeping up a home for the entire tax year, and that home was the principal residence of the qualifying child.

What Counts as Household Costs

To meet the “more than half” test, you must have paid more than 50% of the total costs of maintaining your home. Household costs include:

• Rent or mortgage (principal and interest)
• Property taxes and homeowner’s insurance
• Utilities (electricity, gas, water, trash, etc.)
• Home repairs and maintenance
• Food eaten in the home
• Other expenses needed to maintain the home

Costs do not include clothing, education, medical care, vacations, life insurance, or transportation. If others help pay household costs, you can still qualify as long as you personally paid more than half of the total.

Quick Eligibility Checklist

Use this checklist to confirm eligibility:

• Spouse died in one of the previous two tax years (not the current year)
• You were eligible to file jointly in the year of your spouse’s death
• You have not remarried before the end of the current tax year
• You have a dependent child, stepchild, or adopted child (foster children do not qualify)
• The child lived in your home as their main home all year (except temporary absences such as school, vacation, medical, or military)
• You paid more than half the cost of keeping up the home for the year

If you do not meet every requirement, you cannot use qualifying surviving spouse status. In that case you will typically file as single. If your child is a foster child, you may qualify for Head of Household instead.

Benefits of Qualifying Surviving Spouse Filing Status

This status is meant to provide real tax relief in the years right after a spouse’s death. If you qualify, you keep many of the same tax benefits as married filing jointly, which can lower your tax bill while you adjust. The main advantages are a higher standard deduction and the same tax brackets as married filing jointly, as shown below.

Higher Standard Deductions

Standard deductions by filing status (2025 and 2026):

Better Tax Brackets

Qualifying surviving spouse uses the same tax brackets as married filing jointly, so you can earn more before moving into higher brackets than with Head of Household or Single. For example, 2025 12% bracket income limits:

• Single: income up to $50,400
• Qualifying Surviving Spouse / Married Filing Jointly: income up to $100,800
• Head of Household: income up to $62,750

As a result, qualifying surviving spouse often leads to much lower taxes than Head of Household or Single, thanks to both the higher standard deduction ($7,875 more than Head of Household and $15,750 more than Single in 2025) and wider brackets. Using this status when you qualify can mean significant tax savings during a difficult time.

Which Filing Status to Use and When

Choosing the right filing status after losing a spouse can be confusing. Below is a simple year-by-year guide. Note that events like remarriage can change which status you use.

Year of Death

• File as Married Filing Jointly with your deceased spouse
• Include your income for the full year and your spouse’s income through the date of death
• This applies even if your spouse died early in the year

First Year After Death

• File as Qualifying Surviving Spouse if you meet all requirements
• You continue to use married filing jointly rates and standard deduction
• This is the first of two years you can use this status

Second Year After Death

• File as Qualifying Surviving Spouse if you still meet all requirements
• This is the last year you can use this status
• You still get married filing jointly rates and standard deduction

Third Year After Death and Beyond

• Qualifying Surviving Spouse is no longer available
• File as Head of Household if you have a qualifying dependent and meet the rules
• Otherwise file as Single
• Your tax rates and standard deduction will change

Example Timeline

• Spouse dies in 2025 → File Married Filing Jointly for 2025
• 2026 tax return → Qualifying Surviving Spouse (Year 1)
• 2027 tax return → Qualifying Surviving Spouse (Year 2)
• 2028 tax return → Head of Household or Single

Considerations and Limitations

The main limitation is the two-year window: qualifying surviving spouse is only available for the two tax years after the year of your spouse’s death. After that, you must file as single or as head of household if you meet those rules. Remarriage also disqualifies you—if you remarry during the two-year period, you can no longer use this status and must choose another. Finally, your qualifying child must meet all requirements: the child must not file a joint return (unless only to claim a refund of withheld tax). Unlike qualifying relatives, who have a gross income limit ($5,200 in 2025), qualifying children have no gross income limit and can earn any amount. Getting these rules right is important for eligibility.

Last Surviving Spouse Rule

The last surviving spouse rule applies to how assets are taxed after both spouses have died. It is often discussed in estate and capital gains planning and is sometimes confused with filing status—especially when people hear “surviving spouse.”

The rule governs how an asset’s cost basis is adjusted when spouses die. When the first spouse dies, the surviving spouse may receive a partial or full step-up in basis on jointly owned assets. When the last surviving spouse later dies, heirs generally receive a full step-up in basis to the asset’s fair market value at that time, which can greatly reduce capital gains tax if the assets are sold. This rule does not determine how a surviving spouse files their tax return.

Last Surviving Spouse vs. Qualifying Surviving Spouse

The difference is timing and purpose. The last surviving spouse rule applies after both spouses have died and affects how assets are taxed for heirs. It has nothing to do with filing status or income tax brackets. Qualifying surviving spouse filing status, by contrast, applies only to the surviving spouse and only for a limited time after the partner’s death. If you meet the requirements, it lets you use the same tax brackets and standard deduction as Married Filing Jointly for up to two years after the year of death. In short: qualifying surviving spouse helps you with taxes during the transition after a loss; the last surviving spouse rule affects how wealth is transferred and taxed after you pass away. Understanding both helps you plan for both short-term filing and long-term estate outcomes.

Future Tax Law Changes

Qualifying surviving spouse benefits depend on current tax brackets and deductions. Some provisions were set to expire after December 31, 2025, but the One Big Beautiful Bill Act (OBBB), signed into law on July 4, 2025, made most of them permanent. The OBBB extended and made permanent:

• The current seven tax brackets (10%, 12%, 22%, 24%, 32%, 35%, 37%)
• The increased standard deduction amounts
• The suspension of personal exemptions
• Other individual tax provisions

What This Means for Qualifying Surviving Spouses

Qualifying surviving spouse filing status continues to give you access to the married filing jointly standard deduction and tax brackets, which are now permanent under the OBBB. The standard deduction will still be adjusted for inflation each year. Some related provisions remain temporary (for example, the $6,000 senior deduction for those 65+ expires after 2028). Tax law can change with new legislation, so always check the latest IRS guidance when preparing your return and consult a qualified tax professional or IRS.gov for current rules that apply to your situation.

Frequently Asked Questions