For the 2025 tax year, qualifying surviving spouses use the same tax brackets and rates as those for married couples filing jointly.
To qualify, you must not remarry in the year your spouse dies and have a dependent child for the following two years.
2025 Tax Brackets for Qualifying Surviving Spouse
The following ordinary income tax rates and brackets apply for the 2025 tax year:
| Tax Rate | Taxable Income Range |
|---|---|
| 10% | $0 to $23,850 |
| 12% | $23,851 to $96,950 |
| 22% | $96,951 to $206,700 |
| 24% | $206,701 to $394,600 |
| 32% | $394,601 to $501,050 |
| 35% | $501,051 to $751,600 |
| 37% | $751,601 or more |
Related Information for Surviving Spouses
- Filing Status: In the year your spouse dies, you can file a joint return with them. For the two years following the year of death, you may be able to use the “Qualifying Surviving Spouse” status, provided you have a qualifying dependent child and do not remarry.
- Standard Deduction: The standard deduction for a qualifying surviving spouse in 2025 is $31,500.
- Capital Gains: Long-term capital gains are taxed at different rates (0%, 15%, or 20%). For a qualifying surviving spouse, the 0% capital gains rate applies to taxable income up to $96,700.
- Net Investment Income Tax (NIIT): You may be subject to a 3.8% NIIT on the lesser of your net investment income or the excess of your Modified Adjusted Gross Income (MAGI) over $250,000
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