Death of a Spouse: Tax Guide (2025)

Options include filing jointly (for the year of death), qualifying widow(er) status, or head of household where applicable.

Filing in Year of Death

You may file a joint return for the year your spouse died. After that, qualifying widow(er) may apply for up to two years if you have a dependent.

Head of Household Transition

If you maintain a household for a dependent child and meet the tests, you may qualify for HOH status.

Practical Steps

  • Notify IRS and Social Security
  • Gather year-of-death income records
  • Review survivor benefits and tax withholding
  • Consult estate and tax professionals for complex estates