# Who Is a Qualified Widower or Widow? Tax Filing Status Explained

![Qualified Widow or Widower](https://www.investopedia.com/thmb/RPuJAbbwSkbMlQGNJlzNBpwQs_I=/1500x0/filters:no_upscale():max_bytes(150000):strip_icc()/qualified-widow-or-widower.aspfinal-e4edf21eb1b04d0ba49016fbd0c8cf57.jpg)

*The status was renamed to "Qualifying Surviving Spouse" in 2022. — Investopedia*

> **Definition**
>
> A qualified widow or widower is a surviving spouse who may file an individual tax return using the married filing jointly tax rates and standard deduction for up to two tax years.

## What Is a Qualified Widow or Widower?

The term "qualified widow or widower" refers to a tax filing status established by the Internal Revenue Service (IRS). In 2022, the IRS renamed this status as "Qualifying Surviving Spouse."

If a surviving spouse is a qualified widow or widower, they may use the [married filing jointly](https://www.investopedia.com/terms/m/mfj.asp) tax rates when filing an individual return.

The status is good for up to two years following the year of death of the individual's spouse. The taxpayer must remain unmarried for the two years following the year of the death to qualify for the full two years.

Filing as a qualified widow(er) allows the taxpayer to receive the highest [standard deduction](https://www.investopedia.com/terms/s/standarddeduction.asp) for their taxes, provided they do not [itemize](https://www.investopedia.com/terms/i/itemized-statement.asp) deductions.

### Key Takeaways

*   Qualified widow or widower is a tax filing status that allows a surviving spouse to use the married filing jointly tax rates on their individual tax return.
*   The survivor must remain unmarried for two years following the year of the spouse’s death to qualify for the tax status for the two years that it is available.
*   The taxpayer must have at least one dependent child and have handled at least half of the household costs.
*   The qualifying widow(er) status offers the same standard deduction and tax brackets as the married filing jointly status.
*   The surviving spouse must switch to filing as single or head of household once the applicable two-year period ends.

## Understanding Qualified Widow or Widower

Qualified widow(er) (now called Qualified Surviving Spouse) is one of the five official filing statuses of the [IRS](https://www.investopedia.com/terms/i/irs.asp).

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 their tax return 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 two years following their death. After that, you must opt for the status of either [single filer](https://www.investopedia.com/terms/s/single.asp) or [head of household](https://www.investopedia.com/terms/h/head_of_household.asp).

### Rules to Qualify

Because it is a somewhat unusual status, there are specific rules and regulations for 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](https://www.investopedia.com/terms/j/jointreturn.asp) with your spouse for the year your spouse died. It doesn't matter whether you actually did so.
2.  Your spouse died in the previous two years, and you didn't remarry before the end of the ensuing [tax year](https://www.investopedia.com/terms/t/taxyear.asp). For example, if your spouse died in 2023 and you were unmarried as of Dec. 31, 2024, 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](https://www.investopedia.com/terms/d/dependent.asp). 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 costs of groceries, rent or mortgage payments, [homeowners insurance](https://www.investopedia.com/insurance/homeowners-insurance-guide/), property taxes, repairs, utilities, and other [home maintenance fees](https://www.investopedia.com/terms/m/maintenance-expenses.asp).

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](https://www.investopedia.com/terms/t/taxbracket.asp).

You can use the standard deduction to lower your taxable income. The amount you can claim depends on your tax filing status. The IRS adjusts the amount of the deduction for inflation each year.

> **Important**
>
> Taxpayers who do not remarry in the year their spouse dies can file jointly with the deceased spouse for that tax year. After that, they can opt for the qualifying widow(er) status for up to two years when they file an individual return.

## Special Considerations

Having a dependent child is key to filing as a qualified widow or widower. 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](https://www.investopedia.com/terms/t/taxpayer.asp) 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 as a dependent if:

*   They provided more than half the amount of their own financial support.
*   They filed a joint return.
*   You could be claimed as a dependent on someone else’s return.  
    

## How Many Years After a Spouse's Death Can You Use the Qualified Widow(er) Tax Filing Status?

Provided you remain unmarried for two years following the year of death, you can use the qualified widow(er) tax filing status for two years after the year your spouse dies. You may use the married filing jointly status for the year that your spouse dies, or married filing separately (if you prefer).

## Can I Claim the Qualified Surviving Spouse Tax Status If I Don't Have Children?

No. One of the requirements for claiming this tax status is that you have at least one dependent child or stepchild (but not a foster child) who lived in the home with you all year. In fact, the status is often called qualified widow(er) with a dependent child.

## What's the Advantage of Filing My Taxes As a Qualified Widow(er)?

This filing status involves favorable tax rates and allows you to claim the highest standard deduction—the same as that for married filing jointly. In this way, it can provide financial relief to those who lose their spouses and may have difficulty paying for death-related expenses or household bills.

## The Bottom Line

The qualified widow(er) tax filing status—now known as the qualified surviving spouse status—can be helpful to the finances of 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.

> **Article Sources**
>
> 1.  Intuit Accountants. "[Claiming the Qualified Surviving Spouse Filing Status on Form 1040](https://accountants.intuit.com/support/en-us/help-article/tax-filing-status/claiming-qualified-surviving-spouse-filing-status/L7al83jU1_US_en_US)."
>     
> 2.  Internal Revenue Service. "[Filing Status](https://apps.irs.gov/app/vita/content/globalmedia/4491_filing_status.pdf)," Page 8.
>     
> 3.  Internal Revenue Service. "[Publication 501, Dependents, Standard Deduction, and Filing Information](https://www.irs.gov/pub/irs-pdf/p501.pdf)," Page 5.
>     
> 4.  Internal Revenue Service. "[Publication 501, Dependents, Standard Deduction, and Filing Information](https://www.irs.gov/pub/irs-pdf/p501.pdf)," Pages 9-10.
>     
> 5.  Internal Revenue Service. "[Filing Status](https://apps.irs.gov/app/vita/content/globalmedia/4491_filing_status.pdf)," Page 2.
>     
> 6.  Internal Revenue Service. "[Table 1: Does Your Qualifying Child Qualify You for the Child Tax Credit or Credit for Other Dependents?](https://apps.irs.gov/app/vita/content/globalmedia/Pub_4012_28Aug2020_G3_Table1.pdf)"
>     
> 7.  Internal Revenue Service. "[Publication 501, Dependents, Standard Deduction, and Filing Information](https://www.irs.gov/pub/irs-pdf/p501.pdf)," Page 12.