Can I get some direction. According to tax laws a Surviving spouse can claim since they are not remarried and the spouse died less that 2 years ago

[xmasbaby0 · Accepted solution]

Sorry for your loss.   For the year that your spouse passed, you can file a joint tax return.   For the next two tax years after,  you can file as a qualified surviving spouse IF---and only if -- you have qualified dependents to claim.   If you do not have dependents then you file as Single.

[JohnB5677]

A spouse who: 

• Has not remarried and 
• Whose spouse died within the last two years 
• Can claim the Qualifying Surviving Spouse (QSS) tax status for two years after the year of death. 
  • This allows them to use married filing jointly tax rates. 
• They may also claim Social Security survivor benefits 
  • As early as age 50 if disabled, or 60 otherwise and 
  • A $255 one-time lump-sum death payment

See the IRS article Qualifying Surviving Spouse Filing Status