How long does surviving spouse without a dependent child file as Married Filing Joint?

[johnfercpa]

Let's say the husband dies September 25th and surviving spouse, his wife, does not remarry before end of calendar year.  They have no dependents since their children have grown and moved away.  She must file a final return for him for his tax year 1/1-9/25 with her as spouse/surviving spouse.  This return is entitled to a MFJ standard deduction, correct? She claims he has no estate per her Attorney's advice.  Her remaining portion of the year must be filed as Estate of Husband's name [Richard] and her name (as surviving spouse) for period 9/26-12/31, correct?  This short period is also entitled to a full MFJ standard deduction, correct?

[xmasbaby0]

For the tax year in which a spouse passed away the surviving spouse can file a joint return.  After that, IF the surviving spouse has a qualified dependent, they can file as a qualified surviving spouse and get the higher standard deduction --- the same as on a joint return.   If they have no dependent to claim, then in the year after the spouse died, they file as Single.

[TomK2023]

If her husband died during 2023 (even if he died on1/01 or 12/31), she can file as Married Filing Jointly for the whole tax year of 2023.

She should indicate in the Personal Information section that she is filing a return with someone who has passed away and the date.  Please see image below.

Next year in 2024, if she has no qualifying dependent, she will file as Single.

I'm very sorry for your loss.

[johnfercpa]

Confirm please there are two tax returns for the year.  The first one is the husband's last & final return with his wife as survivor.  It is from 1/1 to date of death, say, 9/25, correct?  This return allows couple to file MFJ and use that Standard Deduction, if they want to.

Surviving wife has no dependents.  For remainder of year, 9/26-12/31:  Do they file "Estate of Richard" and Beverly as MFJ and again, use the Standard Deduction or; must she file single with full single Standard Deduction?

[Vanessa A]

No, for the year of death, you file as though they lived for the entire year.  You will just check the box that says Taxpayer passed away before filing.

Since you have no dependents, the following year, you would file as single. 

How should I file my return if my spouse recently died?