Qualifying Widow

Posted on October 12, 2008 
Filed Under Federal Income Tax, Filing Status

A taxpayer can file as a qualifying widow(er) if she or he meets all of the following tests:

  1. The taxpayer’s spouse died in one of the two previous tax years. If, say, taxpayer’s spouse died in 2006 and taxpayer satisfies tests 2 through 4 below, then she (or he) can file as a qualifying widow(er) in 2007 and 2008.
  2. The taxpayer has not remarried in the current tax year.
  3. In the year the spouse died, the taxpayer was eligible to file a joint return.
  4. The taxpayer maintains for the entire year a household that serves as the principal residence for the taxpayer’s dependent child, stepchild, adopted child, or foster child and the taxpayer pays more than 50% of the cost of keeping up such household. The category of foster children includes grandchildren and other children who are members of the taxpayer’s household for the entire year. Temporary absences for school, illness, vacation, military service, and time spent at a juvenile detention center count toward the residency test for dependents and household members.

Although a qualifying widow(er) files an individual return at the more favorable married-filing-jointly tax rates, she or he cannot use married-filing-jointly status. In other words, a qualifying widow(er) is able to claim a personal dependency exemption and exemptions for dependents and household members but cannot take an exemption for the deceased spouse or lay hold of other benefits associated with married-filing-jointly status.

Supplementary relevant articles on the topic of qualifying widow(er) filing status are listed below:

Many happy returns, Roger

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