Tax Filing Status: Qualifying Surviving Spouse

Filing using the qualifying surviving spouse status for 2025

The qualifying surviving spouse filing status is for people who have recently lost a spouse and are supporting a dependent child that lives in the home.

Your filing status is a direct result of your current marital status. Meaning, you’re either married and can file jointly or separately, or you are unmarried and able to file as single, qualifying surviving spouse, or head of household.

Why is your filing status important?

Your filing status determines your standard deduction, your tax rate and the credits you are eligible for, and their phase-out ranges. It’s also important to understand your current tax filing status, so that you can properly fill out a W-4, which is the standard tax form submitted to employers to inform them how much federal tax to withhold from an employee’s paycheck.

And you need to know your filing status when it comes time to file your taxes, so that you can file a tax return complete with all your allowed deductions and credits, to maximize your refund.

What does the qualifying surviving spouse status mean?

If your spouse passed away in the same tax year, you could still file jointly for that year, and it is generally a better option for you. For the next two years after your spouse has passed, you can claim the qualifying surviving spouse status (used to be known as “the qualifying widow(er) status”) if you have a dependent child. For example, if your spouse died in 2025 and you haven’t remarried, you should file jointly for 2025, then use the qualifying surviving spouse status for years 2026 and 2027—and get those tax benefits.

Keep in mind that to use the qualifying surviving spouse status, you must have a qualifying dependent child (a child under 19, or under 24 that’s a full-time student and living at home, or totally disabled) that you support and is living at home with you. For surviving spouses, the standard deduction, tax brackets, and income limits for most deductions and credits are the same as the married filing jointly status.

Qualifying surviving spouse filing status requirements

The IRS defines the spouse year of death as the last year for which you can file jointly with your deceased spouse. You may be eligible to use the qualifying surviving spouse status as your filing status for two years following the year of death of your spouse.

Standard deduction for qualifying surviving spouse filers

The qualifying surviving spouse filing status standard deduction is the largest one, at $31,500. We have also listed the other filing status standard deduction amounts for 2025 (taxes filed in 2026) below.

The benefits of using qualifying surviving spouse status

There are numerous benefits to filing as a qualifying surviving spouse, like a higher standard deduction, but you can work with your Tax Pro to see what the most accurate and best status for you is, depending on what has happened in the past year.

Is one filing status better for getting money back than the others?

It depends. It’s the accuracy of your return that counts. Making an error will only delay your refund and could result in penalties and added interest. You want to make sure you’re claiming the best filing status and all the deductions and credits you qualify for, so you can pay the lowest taxes or get the biggest refund.

We are here for you as you navigate the tax season and beyond. You never have to tax alone. Find a local Tax Pro near you today.

About the Author

Mark Steber is Senior Vice President and Chief Tax Officer for Jackson Hewitt. With over 30 years of experience, he oversees tax service delivery, quality assurance and tax law adherence. Mark is Jackson Hewitt’s national spokesperson and liaison to the Internal Revenue Service and other government authorities. He is a Certified Public Accountant (CPA), holds registrations in Alabama and Georgia, and is an expert on consumer income taxes including electronic tax and tax data protection.

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