What is IRS description of a Qualifying Widow?

jane131 · ‎April 11, 2022

I am a widow and on my return TT is only allowing the Single amount of $18,000 and the Widow amount of $26000. Anyone know why?

PattiF · ‎April 11, 2022

The filing status of Qualifying Widow applies to surviving spouses with dependents. If you did not include a dependent on your return, your filing status would be Single.

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VolvoGirl · ‎April 11, 2022

18,000 and 26,000 for what? For the Standard Deduction?

For 2021 the standard deduction amounts are:

Single 12,550 + 1,700 for 65 and over or blind (14,250)

HOH 18,800 + 1,700 for 65 and over or blind

Joint 25,100 + 1,350 for each 65 and over or blind

Married filing Separate 12,550 + 1,350 for 65 and over or blind

Qualifying Widow gets the same as Joint.

You can file a Joint return the year your spouse died. For the next two years following a husband's or wife's death, the surviving spouse can file as a qualifying widow or widower if they have a qualifying child. That basically lets you continue to use the same tax brackets that apply to married-filing-jointly returns. After the year of death if you don't have a child you file as Single.

See the eligibility rules at the bottom of page 10 of IRS publication 501

https://www.irs.gov/pub/irs-pdf/p501.pdf