The IRS considers someone married for the entire year that their husband or wife died if they don't remarry during that year.
The surviving spouse is eligible to use filing status married filing jointly or married filing separately.
The final return is due by the regular April tax date unless the surviving spouse or representative has an extension to file.
Surviving spouses with dependent children may be able to file as a Qualifying Widow(er) for two years after their spouse's death. This filing status allows them to use joint return tax rates and the highest standard deduction amount if they don't itemize deductions.
