For the 2025 tax year, the Qualifying Surviving Spouse filing status (formerly called Qualifying Widow(er) with Dependent Child) is available only for the two tax years following the year of your spouse's death. If your spouse passed away three years ago, you are generally no longer eligible to use the Qualifying Surviving Spouse filing status for 2025.
Eligibility for Qualifying Surviving Spouse Status
The IRS allows a taxpayer to file as a Qualifying Surviving Spouse for the two years after the year of death if all of the following requirements are met:
- You were entitled to file a joint return with your spouse for the year your spouse died, whether or not you actually filed a joint return.
- You did not remarry before the end of the tax year.
- You have a qualifying child who lived in your home for more than half of the tax year (temporary absences such as school, vacation, medical care, military service, or detention are generally treated as time lived in the home).
- You paid more than half the cost of keeping up the home for the year.
What You Should Do Now
Since your spouse passed away three years ago, the two-year Qualifying Surviving Spouse period has generally expired. Your filing status for 2025 will depend on your current circumstances:
- Single: If you are unmarried and do not qualify for another filing status.
- Head of Household: If you are unmarried, paid more than half the cost of keeping up a home, and meet the IRS requirements for a qualifying person.
Review your filing status information in the tax software. If the software is not offering the Qualifying Surviving Spouse option, it may be because the spouse's date of death falls outside the two-year eligibility period established by the IRS.
Source:
Publication 501
Publication 17
Disclaimer: Always verify your filing status and income thresholds with the official IRS forms and instructions for the current tax year. For personalized advice, consult a tax professional or CPA.