Losing a spouse brings emotional and practical challenges. One of the practical matters is understanding how to handle filing taxes after spouse dies. It can help you avoid mistakes during an overwhelming time. In this guide, our professionals provide you with necessary information about how to file taxes after your spouse dies. We cover key steps, what the Internal Revenue Service (IRS) requires, and how the filing status rules work for widows and widowers.
First Steps For Filing Taxes After Spouse Dies
The process of filing taxes after spouse dies usually starts with collecting key documents and confirming the date of death so get the date of death and gather your spouse’s income records (W‑2s, 1099s, etc.).
Find out if your spouse had not filed tax returns for prior years. According to the IRS, you may have to file prior year returns.
Note that for the year your spouse died, the IRS treats you as married for the full year, if you didn’t remarry.
Decide which return you will file: will you file a joint return with your deceased spouse (for the year of death) or select another status? We’ll cover that next.
Filing joint return after spouse death
If your spouse died during a tax year and you did not remarry by December 31 of that year, you can file a joint return for that year.
On that joint return you include:
All income earned by your spouse up to the date of death. Your own income for the full year.
Deductions and credits that apply.
This is often the simplest status because joint filings typically yield lower taxes than separate returns. But you must meet the rules. For example, you must sign the return (or your representative must) and mark “deceased” and the date of death across the top if filing by paper.
If you remarry before the end of the year of death, you cannot file jointly with the deceased spouse.
Filing status: Widow(er) status and beyond
After your spouse passes, you’ll need to choose the right filing status for the next tax year. For the year your spouse died, you can usually file as Married Filing Jointly. In the following two years, you might be eligible for Qualifying Widow(er) with Dependent Child, sometimes called the “widow tax filing status IRS”, if you meet certain rules:
You did not remarry during those years.
You have a child or stepchild (not a foster child) who qualifies as a dependent and lives with you.
You cover more than half the cost of keeping up your home.
Qualifying for this status lets you use the same tax rates as married filing jointly and claim a larger standard deduction. If you don’t meet the criteria, your options are usually filing as Single or Head of Household. One important part of filing taxes after spouse dies is preparing the final return for your spouse.
Final tax return for the deceased spouse
Your spouse’s income must still be reported up to the date of death. The IRS calls this the final return of the deceased individual.
Key points:
Use Form 1040 (or 1040‑SR for seniors).
If you file a joint return for the year of death, you aren’t filing a separate final return for that spouse (you are combining).
If you cannot or will not file jointly, the executor or personal representative must file the decedent’s final return.
You report all income up to the date of death, claim deductions and credits just as if they were alive, and pay any tax due.
The IRS doesn’t require a death certificate with the return, but you must note “deceased” across the top and date of death.
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Why it matters?
If you don’t pick the correct status or file properly, you could pay more tax than needed or miss out on deductions. Selecting a joint or qualifying widow(er) may reduce your tax. Filing incorrectly means more work or penalties later. You want to keep things clean and clear.
What to do now?
- Gather all income statements for both spouses for the year of death.
- Find out if any prior year tax returns of the deceased remain unfiled.
- Decide whether you will file a joint return for the year of death.
- If you qualify, decide if you will use the qualifying widow(er) status in upcoming years.
- Prepare to submit the final return of your spouse (or combined with yours).
- Consider engaging a tax professional to guide you through this.
SCL Tax Services Help You Get Through This!
Managing taxes after the death of a spouse is hard, emotionally and practically. But you don’t have to handle it alone. At SCL Tax Services we help you with the forms, the status choice, and the filings so you can focus on healing and life ahead. If you’re ready to get started, give us a call and we’ll walk you through every step.
Can I file a joint return for the year my spouse died?
Yes. If your spouse died in a tax year and you did not remarry by December 31 of that year, you can file a joint return.
What if I don’t qualify for joint filing or qualifying widow(er) status?
Then you will file as “Single” or possibly “Head of Household” depending on your living situation.
What is the “qualifying widow(er)” status?
It is a filing status that lets a surviving spouse use rates and standard deduction close to married filing jointly for up to two years after the spouse’s death, if you have a dependent child and meet other requirements.
Do I need to file a separate final return for my spouse if I file jointly?
No. If you file jointly, you are covering both of you for that tax year. But the income up to death must be included. If you don’t file jointly, the decedent’s personal representative must file the final return.