Under Qualifying Surviving Spouse rules, for how many tax years after the death of a spouse can a taxpayer potentially file QSS?

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Qualifying Surviving Spouse status lets the surviving spouse use the same tax rates as married filing jointly for two tax years following the year of the spouse’s death, as long as there is a dependent child living with them and they have not remarried by the end of that period. The two-year window begins after the year of death, so the death year itself is not counted toward the two years. If these conditions aren’t met, the option isn’t available and other filing statuses apply. The idea of one, three, or four years doesn’t fit the rule because the period is specifically two years.