2019 tax return whose husband passed away in 2017

[edithdleon10]

What tax return status can she use?  Married Filing Jointly since it is still less than 2 years? Can she then use the standard deduction of the Married filed jointly since her husband passed away in late 2017?

[VolvoGirl · Accepted solution]

Only if she has a child.  

You can file a Joint return the year your spouse died.  For the next two years following a husband's or wife's death, the surviving spouse can file as a qualifying widow or widower if they have a qualifying child. That basically lets you continue to use the same tax brackets that apply to married-filing-jointly returns.  After the year of death if you don't have a child you file as Single.