Qualifying Surviving Spouse
Special Filing Status After a Spouse's Death
A Qualifying Surviving Spouse may continue receiving the benefits of the Married Filing Jointly tax rates for a limited period after a spouse dies, provided IRS requirements are satisfied.
- Spouse died within the allowable qualifying period.
- Taxpayer has a dependent child.
- Taxpayer pays more than half the cost of maintaining the home.
Note
This status helps ease the financial burden on surviving spouses with dependent children.
Summary
The Qualifying Surviving Spouse status provides temporary tax relief following the death of a spouse.