How to File Taxes as a Qualified Widow or Widower

Taxes are always with us even in times of sorrow and death. Filing as a qualified widow or widower will usually lower the tax owed on your federal income tax return and gives the
surviving spouse some financial relief. To use the qualifying widow or widower
status you must meet certain criteria. 

IRS publication 501 lists several requirements you must meet to claim qualifying
widow or widower status.

• You were entitled to file a joint return with your spouse for the year in which he or she died.


• You didn’t remarry before the close of the tax year.


• You have a child or stepchild (but not a foster child) who you can claim as your dependent.


• This child lived in your home all year, except for temporary absences.


• You furnished more than half of the upkeep of your home for the year.

On either form 1040 or 1040A, you check the filing status Box 5. Box 5 is labeled qualifying widow(er) with dependent child. The next section asks for exemptions. You will need to list your dependents’ names and Social Security numbers. You also have to indicate their relationship to you. The last box is to be check if the child is under seventeen and qualifies for a tax credit.

You can also claim an exemption for your deceased spouse for the year in which the spouse died.  You’ll use the "married filing jointly" column of the tax table to calculate your tax liability or section B of the Tax Computation Worksheet to figure your tax.

In the year of your spouse’s death you can file a joint return. For the next two years you can claim Qualifying Widow or Widower status, if you have a dependent. After two years, your filing status would be single or head of household.

If you have any questions or concerns about your tax liability, always consult the IRS or a tax professional or attorney.