What is Qualifying surviving spouse?
In short
A qualifying surviving spouse can use the joint return tax rates and standard deduction for the two years after the year their spouse died, if they don't remarry and maintain a home for a dependent child.
Key takeaways
- In the year of death, the surviving spouse can file a joint return.
- The taxpayer doesn't claim an exemption or credit for the deceased spouse in the later years.
- After the two years, head of household status may apply.
Where it's tested
REG: Filing Status, Credits & Alternative Minimum Tax — study notes, a five-minute revision sheet and practice questions.
Practise: 3 questions
Question 1 of 3 · 0 answered
A qualifying surviving spouse may use the married filing jointly tax rates for how long after the year of the spouse's death?