If Spouse Dies During the Tax Year, What Is the Filing Status?

For federal income tax purposes, if your spouse dies during the tax year, you are considered married for the entire year for filing-status purposes. 

If you do not remarry before the end of that tax year: 

You generally may file as Married Filing Jointly with your deceased spouse for the year of death. You may also choose Married Filing Separately instead. 

If you remarry before the end of that tax year: 

You cannot file a final joint return with the deceased spouse for that year. You generally may file Married Filing Jointly or Married Filing Separately with your new spouse, and the deceased spouse’s filing status for the year of death is Married Filing Separately. 

For the two years after the year of death: 

You may be able to use Qualifying Surviving Spouse status if you meet the requirements, including that you have not remarried and you maintain a home for a qualifying child. 

If you do not qualify for Qualifying Surviving Spouse in later years: 

Your filing status is generally Single, unless you qualify for Head of Household. 

State Law Note 

State income tax filing-status rules are administered at the state level. Many states use the federal filing status as a starting point, but state return rules can differ. The controlling authority is the applicable state revenue department or tax agency. 

Sources

IRS — Publication 501 (2025), Dependents, Standard Deduction, and Filing Information  

IRS — Filing status  

IRS — Filing a final federal tax return for someone who has died  

IRS — Publication 559 (2025), Survivors, Executors, and Administrators  

Internal Revenue Code — 26 U.S.C. § 2  

Internal Revenue Code — 26 U.S.C. § 6013 

This information provided does not, and is not intended to, constitute legal advice.