I am a widow with no dependents. Do I file as Single Head of Household or Single?

[CassandraGay]

Why would I file single? Do I  qualify for widower without dependent? something to do with being able to still file for 2 years. Filing single puts me in a higher bracket & I was unemployed all of 2021.

[DoninGA]

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@CassandraGay wrote:

Why would I file single? Do I  qualify for widower without dependent? something to do with being able to still file for 2 years. Filing single puts me in a higher bracket & I was unemployed all of 2021.

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For Qualifying Widow filing status you have to have a dependent child being claimed on your tax return.

IRS Publication 501 page 10 - https://www.irs.gov/pub/irs-pdf/p501.pdf#page=10

Eligibility rules. You are eligible to file your 2021 return as a qualifying widow(er) if you meet all the following tests.
1. You were entitled to file a joint return with your spouse for the year your spouse died.  It doesn't matter whether you actually filed a joint return.
2. Your spouse died in 2019 or 2020 and you didn't remarry before the end of 2021.
3. You have a child or stepchild (not a foster child) whom you can claim as a dependent or could claim as a dependent except that, for 2021:
a. The child had gross income of $4,300 or more,

b. The child filed a joint return, or
c. You could be claimed as a dependent on someone else’s return

[Taxi3]

They word this horribly

year one is the year which you spouse died, during that tax year without dependents you are a widow as I read it

but the two tax years after that you must have a dependant as one of the ADDITIONAL 5 requirements to claim being a widow

the tax law and this post court year 2 and 3 but year one which is a partial calendar year but a complete tax year you are legally a widow I think it’s worded horribly and skipped ignored everyone focuses on year two and three requiring a dependant but the tax year in which they died you are a widow even without children RIGHT? Technically could maybe argue the stepchild point for year 1 in my case but shouldn’t need to?

[NCperson]

@Taxi3 

if you have no dependents and you spoused died in 2022, you file joint in 2022

if you have no dependents and you spoused died in 2021, you file single in 2022

if you have dependents (and there are other rules, but let's keep it simple), 

and your spouse died in 2022, you file married joint in 2022

and your spouse died in 2021, you file quailified surviving spouse in 2022

and your spouse died in 2020, you file qualified surviving spouse in 2022

and your spouse died in 2019, you file HOH in 2022

just use this IRS tool: 

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

[r-howard6879]

My husband passed 09/2023. I was told I could file joint for 2 years. 

[ThomasM125]

You will have to file as a single taxpayer in 2024, unless you have a qualifying child as your dependent. The two years you are referring to only applies if you have a qualifying dependent, in which case you may file as a qualifying surviving spouse.

@r-howard6879 

[xmasbaby0]

@r-howard6879 Very sorry for your loss.   For the year that he passed---2023---you could file a joint return.  For 2024, if you have a qualified child dependent you file as Qualified Surviving Spouse and get the Joint standard deduction amount.   The same would be true for 2025 IF you have a qualified child dependent.  

 For 2024, if you do not have a qualified child dependent, you file Single.   And...if your filing status is changing to Single it is better to start a new account with a new user ID.   If you try to use the old account that was used for joint returns, it will cause all kinds of errors as you work on your return and when you try to e-file.

https://ttlc.intuit.com/community/using-turbotax/help/how-do-i-start-another-return-in-turbotax-onli...

https://blog.turbotax.intuit.com/tax-planning-2/tax-implications-for-taxpayers-who-have-lost-a-spous...