The Internal Revenue Service (IRS) offers U.S. tax filers five filing status options to choose from each tax year:
- Single
- Married filing jointly
- Married filing separately
- Head of household
- Qualifying widow(er) with dependent child
The qualifying widow(er) with dependent child status offers several benefits for individuals with a child who have lost a spouse. The tax breaks offered to qualifying widow(er)s include a lower tax rate, a higherstandard deduction, and some potentially beneficial tax treatment in regard to some investments.
Key Takeaways
- Qualifying widow(er) status is a special filing status available to surviving spouses for two years following the year in which their spouse died.
- The married filing jointly and qualifying widow(er) statuses have the same applicable tax rates and tax brackets.
- In general, the qualifying widow(er) status allows a widow(er) who has a dependent child to continue receiving the same tax rates as the married filing jointly status for two years following their spouse’s death if they remain single.
- The married filing jointly and qualifying widow(er) statuses also have the same standard deduction, which is higher than other tax statuses.
Qualifying Widow(er) Tax Rates and Requirements
The qualifying widow(er) status can be used by a surviving spouse who has a dependent child for two subsequent years after a death if they remain single. For the year the death occurred, the widow(er) must use either the married filing jointly status or the filing separately status. The qualifying widow(er) status cannot be used until the subsequent year. In the two years following the death, an individual can choose the status that results in the lowest tax payments.
The income of a deceased person is subject to federal income tax in the year of their death. Therefore, the married filing jointly status for the year of death requires income from both spouses. If the widow(er) chooses to use married filing separately, they should also make tax filing arrangements for their deceased partner. If the deceased spouse is owed a refund for individual income tax, the executor may claim it using IRSForm 1310, Statement of a Person Claiming Refund Due a Deceased Taxpayer.
Special circ*mstances would apply if a widow(er) remarries in the year of their spouse’s death. Remarriage in the same year as a death would require the widow(er) to file as either married filing jointly with their new spouse or married filing separately. With either, a married filing separately tax return would need to be filed for the deceased spouse.
The 2024 tax rates for married filing jointly and qualifying widow(er) are the same and are included below:
| 2024 Tax Rates for Married Filing Jointly & Qualifying Widow(er) | ||
|---|---|---|
| Tax rate | Income tax bracket | Taxes owed |
| 10% | $0 – $23,200 | 10% within bracket |
| 12% | $23,200 – $94,300 | $2,320 + 12% within bracket |
| 22% | $94,301 – $201,050 | $10,852 + 22% within bracket |
| 24% | $201,051 – $383,900 | $34,337 + 24% within bracket |
| 32% | $383,901 – $487,450 | $78,221 + 32% within bracket |
| 35% | $487,451 – $731,200 | $103,073 + 35% within bracket |
| 37% | $731,201 or more | $188,385 + 37% within bracket |
The 2024 tax rates for married filing separately are as follows:
| 2024 Tax Rates for Married Filing Separately | ||
|---|---|---|
| Tax rate | Income tax bracket | Taxes owed |
| 10% | $0 – $11,600 | 10% within bracket |
| 12% | $11,601 – $47,150 | $1,160 + 12% within bracket |
| 22% | $47,151 – $100,525 | $5,426 + 22% within bracket |
| 24% | $100,526 – $191,950 | $17,168 + 24% within bracket |
| 32% | $191,951 – $243,725 | $39,110 + 32% within bracket |
| 35% | $243,726 – $365,600 | $55,678 + 35% within bracket |
| 37% | $365,601 or more | $98,334 + 37% within bracket |
To be eligible to file using the widow(er) status in 2023, an individual must meet the criteria detailed in the IRS’s “Publication 17, Your Federal Income Tax.” The key requirements include the following:
- Spouse’s death occurred in 2021 or 2022 and no remarriage has occurred.
- Must have a dependent child, stepchild, or adopted child.
- An individual can show that they were responsible for more than 50% of the expenses of the home in which they and their dependent child lived.
It is also important to be aware of the income thresholds that require a tax filing if an individual chooses to use the qualifying widow(er) status. For tax year 2023, a qualifying widow(er) must file a tax return if their gross income was at least:
- $27,700 if younger than 65
- $29,200 if older than 65
If income falls below these levels, a tax return is not required in most cases but may be beneficial if certain credits are available.
Benefits of the Qualifying Widow(er) Status
The tax benefits for a qualifying widow(er) can be significant. The married filing jointly and qualifying widow(er) tax brackets and rates are the same. In general, this allows the widow(er) to receive married filing jointly rates for two subsequent years following a death if they remain single.
The married filing jointly and widow(er) statuses also offer the highest standard deduction of all the tax statuses. For 2023, the standard deduction for married filing jointly and widow(er) below the age of 65 is $27,700. Over the age of 65, the standard deduction increases by $1,500 to $29,200.
Qualifying widow(er)s can also be eligible for special tax breaks on investments. This may apply to investments owned jointly with a deceased spouse. For example, if a widow(er) and spouse owned rental property, it could qualify for a step-up in basis for tax purposes. This could translate into additional depreciation allowances and a lower amount oftaxable gainsif the property is sold.
The step-up in basis also usually applies to other assets, such as stock shares the widow(er) inherits as thebeneficiaryof a deceased spouse's estate. Widow(er)s may also see adjustments to the amounts they can contribute to retirement vehicles and adjustments to eligibility for certain tax credits.
For more on filing a Form 1040 with the widow(er) status see also the IRS’s “Publication 17, Your Federal Income Tax.”
What Is the Advantage of Filing as a Qualifying Widow(er)?
Qualifying widow(er) status is a special filing status available to a surviving spouse for two years following the year in which their spouse died. This tax status is the same—with the same applicable tax rates and tax brackets—as the married filing jointly status. The standard deduction is also the same as for married filing jointly, and is higher than other tax statuses. In the two years following the death, the surviving spouse can choose the status that results in the lowest tax payments.
A qualifying widow(er) may also be eligible for tax breaks on investments, such as rental properties and inherited stock shares.
What Is the Widow(er)'s Penalty?
The widow(er)'s penalty is a term that describes the financial burdens a spouse may experience when their spouse dies. When both spouses are alive, they can take advantage of the married filing jointly tax status. But when one spouse passes away, the other spouse's filing status will change to single. (You can still use the married filing jointly tax status in the year your spouse dies, as long as you don't remarry that year.)
Let's say your joint income in 2024 is $93,000. Under the married filing jointly tax status, your bracket is 12%. But if you are suddenly single, your tax bracket jumps to 22%. You would have to have income of no more than $47,150 as a single filer to remain in the 12% tax bracket.
In addition, if you are both collecting Social Security, when your spouse dies you only get one check, albeit the higher of the two. The deceased spouse may also have been receiving a pension or annuity that ends or pays less to the surviving spouse, and, for higher-income Medicare beneficiaries, the surviving spouse may wind up paying a higher Medicare premium surtax.
The Bottom Line
The qualifying widow(er) tax filing status allows for tax breaks to a widow(er) for two years following the death of a spouse. You have to remain single and you have to have a dependent living at home to use this status. And you can't use it in the year in which your spouse died. But it can help a surviving spouse manage their finances as they adjust to their new reality.
