Qualifying Widow/Widower

What Is a Qualifying Widow/Widower?

The federal qualifying widow or widower tax filing status is accessible for quite a long time for widows and widowers (getting through spouses) with dependents after their spouse's death. The enduring spouse might file jointly with the deceased spouse for the tax year where the spouse has kicked the bucket, and they can claim the standard deduction for a married couple filing jointly. For the next two tax years, the enduring spouse can file as a qualifying widow or widower in the event that they keep a household for the couple's dependent children.

Grasping Qualifying Widow/Widower

The qualifying widow or widower tax filing status isn't accessible in that frame of mind of the spouse's death. To qualify, the spouse must have qualified for the married filing jointly status in the time of the spouse's death. Extra IRS requirements include:

The taxpayer may not remarry.
A qualifying taxpayer must claim a qualifying dependent. Qualifying dependents are the spouse's children, step-children, or adopted children. The IRS doesn't permit foster children to qualify.
The qualifying dependent must reside in the qualifying widow or widower's home for the full year. Transitory nonattendances due to vacation, education, medical treatment, military service, or business activities are acceptable, for however long it is "sensible to expect that the missing person will return to the home after the impermanent nonappearance" and the house is kept up during the nonappearance.
The enduring spouse has paid more than one-around 50% of the costs associated with keeping up with the home. Expenses incorporate the mortgage or rent payments, property taxes, utilities, and food.

Benefits of Qualifying Widow/Widower

An individual might pay less in federal income taxes while filing as a qualifying widow or widower. The qualifying widow or widower can partake in a similar standard deduction amount as married couples filing jointly, and, starting around 2018, qualifying widows and widowers partake in a similar tax bracket as married couples filing jointly. This gives widowed spouses two years to change monetarily to the higher tax burden of a single, unmarried filer. For instance, on the off chance that the deceased spouse died in 2018, the enduring spouse can utilize the qualifying widow or widower status to appreciate married filing jointly standard deductions and tax brackets for the tax years 2019 and 2020.

Lower taxes are particularly useful while the enduring spouse is paying burial service costs, last expenses, and general expenses associated with keeping a home and raising children. The diminished tax burden makes it more straightforward for an enduring spouse to keep on accommodating their children, and to change to a single, unmarried filer, or head of household status.

What's more, in the event that the qualifying dependent is conceived or bites the dust during the year, a taxpayer might in any case file under the qualified widow or widower status. Once more, they must have paid more than one-a portion of the costs of keeping up with the home during the child's life, or before the child's introduction to the world. Likewise, the child must have lived with the qualifying taxpayer during the year.

Features

This permits the enduring spouse to file taxes jointly with the deceased spouse.
The qualifying widow/widower status applies the standard deduction for a married couple filing jointly.
Qualifying widow/widower filing status applies to enduring spouses with dependents.