2025 Qualifying Surviving Spouse

To qualify for the Qualifying Surviving Spouse filing status for the 2025 tax year (taxes filed in 2026), you must meet all the following:

• Your spouse died in 2023 or 2024, and you did not remarry before the end of the 2025 tax year. (For the year your spouse died, you can file a married-filing-jointly return.
• You have a child, stepchild, or adopted child (not a foster child) whom you can claim as a dependent.
• That child lived in your home all year, except for temporary absences (such as for school, vacation, or medical treatment).
• You paid more than half the cost of keeping up your home for the year.
• You were entitled to file a joint return with your spouse for the year they died, whether you actually filed one or not.

Filing as a qualifying surviving spouse

Filing as a qualifying surviving spouse allows you to use the same favorable tax rates and the highest standard deduction as married couples filing jointly.

• Standard Deduction: The standard deduction for a qualifying surviving spouse in 2025 is $30,000. This is double the $15,000 standard deduction for single filers. (Some more recent sources suggest the standard deduction may be $31,500 based on later 2025 inflation adjustments.
• Tax Brackets: You benefit from the wider income thresholds of the married-filing-jointly tax brackets, which can result in a lower overall tax liability compared to filing as single or head of household.

After the two-year period following the year of death has passed, you must change your filing status to either single or head of household, depending on your circumstances.

For more information, you can use the official IRS website or refer to IRS Publication 501 for detailed guidance on dependents, standard deductions, and filing status.