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Why YOU Should Care:
For two years following the death of a spouse, if you qualify, you may be able to file as a Qualifying Widow(er). This filing status enables you to use the rates associated with the Married Filing Jointly status and claim the higher standard deduction amount. These benefits may lower your overall tax bill.
You are eligible to file a joint return for the tax year your spouse died if, but for his or her death, you were otherwise able to file jointly. For the two years following that year, you may qualify to file using the Qualifying Widow(er) status.
Example: If your spouse died in 2014, you may file Jointly for 2014 and as a Qualifying Widow(er) for the 2015 and 2016 tax year if you meet the other qualifications listed below.
Eligibility
You may file using the Qualifying Widow(er) status if:
- You were entitled to file a joint return the year your spouse died (whether or not you did)
- Your spouse died in either the year preceding this tax year or the year two years prior (e.g., for the 2014 tax year, you’d qualify if your spouse died in 2013 or 2012)
- You have not remarried by the end of the current tax year
- You paid more than half the cost of maintaining a home for the year
- You have a child or stepchild
- for whom you can claim an exemption, and
- who lived with you in your home for more than half the year
For this filing status, a foster child does not count as a child.
The requirement that the child live in your home is not impacted by temporary absences for education, medical attention, or military service. In addition, a child who is born or dies during the year is considered to have met the residency requirement if your home was where he or she lived for more than half the time he or she was alive during the year.
What are the costs of “Maintaining a Home”?
The costs of maintaining a home include:
- Rent or mortgage
- Renter’s or Homeowners Insurance
- Property tax
- Utilities
- Maintenance
- Food eaten at home
Costs such as education, clothing, and transportation are not considered costs of maintaining a home.
