Can I file Single status

[jmpurple]

I was separated from my wife for many years (she was MIA), and have filed "Married filing Separate" for the past 5-6 years. She passed away In may of 2016. Can I file my return as single?

[ChristinaS · Accepted solution]

You would file Married Filing Separately in the year of your spouse's death, unless you qualify as Head of Household or Married Filing Jointly (presumably these are not options). Per IRS Publication 501, "If your spouse died during the year, you are considered married for the whole year for filing status purposes."

In 2016, the rules dictating your permitted filing status are essentially unchanged from prior years.

 https://www.irs.gov/publications/p501/ar02.html#en_US_2016_publink1000220736

You can also work through the handy tool below to verify this response.

https://www.irs.gov/uac/what-is-my-filing-status

[Carl]

I'm curious though, because it looks like ChristinaS is making the same assumption I am. When you say your wife was "MIA" the last five years, just exactly what do you mean? Did she abandon the marriage and run away, and you could never find her? Was she military that served overseas and became MIA? Also, do you have any children that are your legal dependents?
Christina's answer most likely applies to your situation. But I'd like to be sure.

[jmpurple]

She was MIA in the fact that she abandoned the relationship. She failed to file her divorce paperwork on 2 separate occasions. I was in the process of an abandonment divorce proceeding that was due to be wrapped up 2 months after finding out she passed away. We had no kids, no property, and no joint accounts.

[ChristinaS]

I appreciate any other feedback on the matter, but unless you legally qualified as unmarried, you would not have the Single option available in 2016. Her death doesn't change anything as far as IRS rules- not until next year, of course. Had you looked into the possibility of filing Single in prior years, and gotten advice with respect to your state's laws on marriage?

[jmpurple]

Thank you ChristinaS, that tool was very helpful. I understand now, I should be good for single status in 2017. I just thought i read somewhere that if widowed on or before the last day of the year I could use single, but the laws are forever changing, so may have been an older post.
Anyway, I am good with the answers I was given, and do not have any issues, as I was using the filing separate return that past years anyway. I just wanted to be sure.

Thank you again.

[ChristinaS]

You are very welcome!