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Returning Member
posted Feb 11, 2025 8:57:36 AM

Qualifying Surviving Spouse

My husband passed away in 2023. I have 2 dependent children. If I file as a qualifying surviving spouse, can my tax return be intercepted because of his child support arrears from another child he had?

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3 Replies
Expert Alumni
Feb 11, 2025 11:53:06 AM

If you file a joint return as a qualifying spouse, and your spouse owed back child support, the government may try to reduce your refund by what is owed. 

 

My sincere condolences for your loss.

 

You can include a "Request for Injured Spouse" Form 8379 with your return. 

 

You can get to that form by:

 

  1. Click on "Search" (magnifying glass) at the top right of your screen and
  2. Type "injured spouse" in the search bar.  
  3. Next click on "Jump to injured spouse


 

 

Click here for "How Do I File Form 8379, Injured Spouse?"

 

Click here for additional information on requests for innocent spouse status.

Returning Member
Feb 11, 2025 2:23:18 PM

Thank you. Is filing as a qualifying surviving spouse the same a married filing jointly?

Expert Alumni
Feb 11, 2025 3:58:01 PM

Taxpayers who do not remarry in the year their spouse dies can file jointly with the deceased spouse. For the two years following the year of death, the surviving spouse may be able to use the Qualifying Surviving Spouse filing status.

Tax rates for qualifying surviving spouse and for married filing jointly are the same.

 

Also, standard deduction amounts for 2024 is:

$29,200 – Married Filing Jointly or Qualifying Surviving Spouse.

 

irs.gov