QSS Tax Filing Status | Qualifying Surviving Spouse

July, 21 2025 by Karen Thomas-Brandt, EA

There are many events we go through that affect our lives, but losing a spouse is probably one of the hardest events we might endure. And while your tax filing status may not be at the top of your mind during this time, here is some information for you that might help when you are ready.
 

What is my filing status? 

The year of your spouse’s death:

If your spouse passes away during the tax year, you may still file using the Married Filing Joint (MFJ) or Married Filing Separate (MFS) status for that tax year. Note that if you file as MFJ, you need to include all of your and your deceased spouse’s income for the tax year. If you file as MFS and you live in a community property state, you will need to include your income and your deceased spouse’s community income, split evenly per community property rules. The year of death is the last year that a married filing status may be used with a deceased spouse.
 

The following two years:

For the following two years after the year of your spouse’s death, you may be able to file as a Qualifying Surviving Spouse (QSS). To be eligible for the QSS filing status, you must have been entitled to file a joint return for the year of death, although it does not matter if you and your deceased spouse actually did file jointly. You must also meet the qualifications listed below. If you were in a common-law marriage (as recognized by your state), you may be entitled to the QSS filing status if you meet the qualifications listed below.
 

• You must not have remarried during the two-year period and must have a qualifying child who can be claimed as a dependent (does not include a foster child, but can include a child who was born, died, or was kidnapped during the year).
• Your child must have lived in your home all year (except for temporary absences, like school or vacation).
• You must have paid more than half the cost of keeping up the home for the year.

The benefit of the QSS filing status is that it allows you to use the married filing joint tax rates and the highest standard deduction, if you do not itemize your deductions; however, it does not entitle you to file a joint return.

For tax years beginning in 2017, the eligibility rules for a qualifying child for this filing status have changed. Your child must be your qualifying child, adopted child, or stepchild (again, foster children do not qualify). Some children may have qualified as your dependent, except that:

• Your child’s gross income for the year was equal to or more than the dependent exemption amount ($4,700 for 2023, $5,050 for 2024, and $5,200 for 2025),
• Your child filed a joint tax return, or
• You could be claimed as a dependent on someone else’s return.

However, these children will still qualify you for QSS status.

*Note that while an adult child generally won’t qualify you for QSS status, it may be possible if that child is your qualifying child (as opposed to a qualifying relative). Please see our article, Can I claim my adult child as a dependent?, for more information.
 

Example #1:

Victoria’s husband, Albert, died in 2022. She has not remarried. In 2023 and 2024, she continued to maintain a home for herself and her five young children, who live with her and are her dependents. For 2022, she was entitled to file a joint return, and in 2023 and 2024, she can file as a qualifying surviving spouse.

 

The third year and beyond:

After the two-year period, you would likely need to file as Single or Head of Household (if you meet those requirements).

Example #2:

Continuing with the example above, if Victoria does not remarry and still keeps up the home for herself and her dependent children, she can claim Head of Household in the third year and beyond. If she no longer has any children to claim as dependents, she will need to file as Single (assuming she does not remarry). However, if she remarries, she can file Married Filing Joint or Married Filing Separate.

Choosing the correct filing status can be daunting. For assistance in determining how to file, please contact a local tax professional.