If a taxpayer is widowed in the current tax year, are they still considered married for federal tax purposes?

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Multiple Choice

If a taxpayer is widowed in the current tax year, are they still considered married for federal tax purposes?

For federal tax purposes, filing status is determined as of December 31 of the tax year. If a taxpayer’s spouse dies during the year, the surviving individual is still treated as married for that year. That means they can file a joint return with the deceased spouse for the year of death (or choose to file as married filing separately). After that year, their status can change based on remarriage or other qualifying factors, such as qualifying widow(er) with a dependent child for up to two years if eligible.

For federal tax purposes, filing status is determined as of December 31 of the tax year. If a taxpayer’s spouse dies during the year, the surviving individual is still treated as married for that year. That means they can file a joint return with the deceased spouse for the year of death (or choose to file as married filing separately). After that year, their status can change based on remarriage or other qualifying factors, such as qualifying widow(er) with a dependent child for up to two years if eligible.

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