When your spouse passes away during the tax year, your federal filing status is generally determined as of the last day of the tax year. If you did not remarry before December 31, you are generally considered married for the entire tax year for federal income tax purposes. This allows you, in most cases, to file a joint return with your deceased spouse for the year of death under Internal Revenue Code §6013 and IRS guidance in Publication 501.
Filing a Joint Return with a Deceased Spouse
If your spouse died during the tax year and you did not remarry, you may generally file a joint return for that tax year. This return includes both spouses’ income, deductions, and credits for the period of the year in which the spouse was alive and, for filing purposes, is treated as a joint return for the full year.
On Form 1040, you must:
- Indicate that the spouse is deceased
- Enter the date of death in the appropriate section of the return
When e-filing, the software will prompt for the date of death.
The surviving spouse may sign the joint return. If a court-appointed personal representative has been appointed for the decedent’s estate, that representative may also be required to sign the return. If no personal representative is appointed, the surviving spouse may sign as the taxpayer.
When a Separate Return May Be Required
You are not required to file a joint return. You may instead choose Married Filing Separately if you prefer or if it is more beneficial. Filing status is generally determined by your marital status on the last day of the tax year, and once a return is filed, changing filing status is generally limited and may require amended returns only in specific permitted circumstances under IRS rules.
Final Return for the Decedent
A final Form 1040 must be filed for the deceased spouse if they met the filing requirements at the time of death. This return reports income from January 1 through the date of death.
The executor, administrator, or surviving spouse (if acting as personal representative or otherwise responsible under IRS rules) is responsible for filing the final return, as applicable.
If a refund is due on the decedent’s final return, it may be claimed by the surviving spouse or the estate’s legal representative. In certain cases where no court-appointed representative exists, Form 1310 (Statement of Person Claiming Refund Due a Deceased Taxpayer) may be required.
Qualifying Surviving Spouse Status
You may qualify for Qualifying Surviving Spouse status for up to two years after the year of death if all IRS requirements are met, including having a dependent child and maintaining a household for that child.
This status allows you to use Married Filing Jointly tax rates and the standard deduction applicable to that filing status, provided eligibility requirements continue to be met for each tax year.
Source:
Publication 17 (2025)
Publication 501 (Filing Status)
Publication 504 (Married Filing Separately)
Disclaimer: Always verify details with current Federal or State Department of Revenue Forms and Instructions. For complex situations, consult a CPA or tax attorney.