All glossary terms
Glossary term
Qualifying Surviving Spouse
Filing status available for two years after a spouse's death if the surviving spouse maintains a home for a dependent child.
Related terms
2
Jurisdictions
us
Definition
Qualifying surviving spouse (formerly 'qualifying widow(er)') provides the same brackets and standard deduction as MFJ for up to two tax years following the year of the spouse's death, subject to maintaining a home for a qualifying child.
Examples
- A widow whose spouse died in 2023 with a qualifying dependent child files as qualifying surviving spouse for 2024 and 2025.
Related terms
Translations
EScónyuge sobreviviente calificado
ZH符合条件的丧偶配偶
DEanspruchsberechtigter überlebender Ehegatte
FRconjoint survivant admissible
JA適格遺族配偶者
Citations
26 U.S.C. · 2(a)
Related citations
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This entry cites
Primary sources
- IRS: Filing statusVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.