Qualifying Widow(er) with Dependent Child: Filing Status
What is it?
Qualifying widow(er) with dependent child — let's just call it qualifying widow(er) — is a filing status for federal income tax returns that may be available to you if your spouse died at any time during the prior two tax years. The filing status that you choose is important because it determines, in part, whether or not you are required to file a tax return, the amount of your standard deduction, the deductions and credits that are available to you, and the amount of your correct tax for the year. The qualifying widow(er) status allows you to use joint tax rates and the highest possible standard deduction (if you don't itemize deductions), so it's generally very advantageous for those who meet the requirements.
Who can use the qualifying widow(er) filing status? All of the following must be true:
Your spouse died either the previous tax year or the tax year prior to that
You are eligible to use qualifying widow(er) status for two years following the year your spouse died. If, for example, your spouse died in 2023 and you do not remarry, you may be able to use the qualifying widow(er) filing status for the 2024 and 2025 tax years.
You could have filed a joint return with your spouse for the year your spouse died
It doesn't matter whether or not you actually filed a joint return for the year your spouse died, only that you could have.
Hal's wife, Jane, died in 2023. Hal could file a joint return for himself and his deceased wife for 2023, but does not. If all other requirements are met, Hal could file his 2024 and 2025 federal income tax returns using the qualifying widow(er) filing status.
You didn't remarry before the end of the tax year
If you remarried before the end of the tax year, you can't file as qualifying widow(er).
You have a qualifying dependent child
To file as qualifying widow(er), you must have a child, stepchild, adopted child, or foster child who qualifies as your dependent for the year.
You provide over half the cost of keeping up a home for you and your qualifying dependent child
To file as qualifying widow(er), you must have paid more than half the cost of keeping up a home that was the main home for you and your dependent child for the entire year, except for temporary absences. The cost of keeping up a home includes such costs as rent, mortgage interest, taxes, insurance, repairs, utilities, and food eaten in the home. It does not include the cost of clothing, education, medical expenses, vacations, life insurance, transportation, or the rental value of a home you own.
IRS Publication 17 provides the following worksheet for determining whether or not you provide over half the cost of maintaining a home:
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Amount You Paid |
Total Cost |
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Property taxes |
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Mortgage interest expense |
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Rent |
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Utility charges |
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Repairs/maintenance |
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Property insurance |
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Food consumed on the premises |
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Other household expenses |
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Totals |
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Minus total amount you paid |
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Amount others paid |
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If you paid more than the amount others paid, you meet the requirement of paying more than half the cost of keeping up the home.
What does filing as qualifying widow(er) mean to you
When you file your federal income tax return using the qualifying widow(er) filing status, you get the advantage of using the same beneficial tax rates that you would if you had filed as married filing jointly. You also get the same standard deduction amount that you would have been entitled to (assuming that you do not itemize deductions) had you filed as married filing jointly. This standard deduction amount is the largest available. Even though you get the most important benefits of married filing jointly status, your return is still a separate, individual return.
