The Advantages of Qualifying Widow(er) Status
The qualifying widow(er) status offers two important benefits: The standard deduction amount is the same as that for married couples who file jointly, and as of 2021, the tax brackets are exactly the same as for married couples who file jointly as well. The standard deduction is the most significant available under the tax code—it is $25,100 in the 2021 tax year, which is the tax return filed in 2022. The income spans for tax brackets are very generous, too.
Qualifying Rules
Five criteria exist for being able to claim this filing status:
An Example of the Two-Year Rule
The surviving spouse can file a joint return with their deceased spouse for the 2021 tax year if the death occurred in 2021, assuming the surviving spouse doesn’t remarry. The surviving spouse can then file using the qualifying widow(er) status for tax years 2022 and 2023. The taxpayer would have to use another filing status for tax year 2024 and going forward, such as single, married, or head of household, depending on their circumstances.
Rules for Dependents
The surviving spouse must be eligible to claim their son, daughter, stepson, or stepdaughter as a dependent in each of these qualifying years. Children who are born or who die during the tax year will qualify their parent. Foster children aren’t included, nor are any other types of dependents, but that doesn’t mean that a surviving spouse can’t claim them as dependents for other tax purposes. A foster child or children can later qualify the widow(er) for the head-of-household filing status, which is also beneficial.
Maintaining a Home for Your Dependent Child
The taxpayer must also maintain a home for their son, daughter, stepson, or stepdaughter. Maintaining a home means that the taxpayer has furnished more than half the cost of keeping up the residence during the tax year. Costs of keeping up a home include rent or mortgage payments, property taxes, utilities, and groceries. The child must reside in the same household with the taxpayer for the entire year except for “temporary” absences. These include absences for hospitalization, education, business, vacation, or military service. These events won’t disqualify the taxpayer as long as the child will be returning home after the temporary absence, and if the taxpayer continues to keep up the home during the absence. In the case of children who are born or who die during the tax year, the parent must have maintained the home for them during the entire portion of the year that they were alive.
