Contributed by: Henry, FreeTaxUSA Agent, Tax Pro
The final tax return
When a spouse passes away, their final tax return needs to be filed (if there’s a filing requirement), covering the period from the beginning of the tax year up to the date of their death. The final return is generally filed by the surviving spouse or the decedent’s personal representative.
The filing status used on the final return of a deceased spouse depends on their marital status at the time of death. For example, if your spouse died in 2024 and you didn’t remarry before the end of year or if your spouse died in 2025 before filing a tax return for 2024, you can file a joint 2024 tax return.
Surviving spouses who have remarried in the year of their former spouse’s death must file with their new spouse, either jointly or separately. In this situation, the deceased spouse’s filing status becomes Married Filing Separately.
What happens in the following years?
After the year of death, a deceased spouse is not included on future tax returns. For example, if a spouse passed away in 2024, the last year the deceased spouse’s name will appear on a tax return is in calendar year 2025 when the 2024 tax return is filed. The following year, their name and information would be removed from the tax return, and the surviving spouse would generally be listed as the primary taxpayer. Using our software:
- If the deceased individual is listed as your spouse, you can simply change your filing status to remove their information.
- If the deceased individual is listed as the primary taxpayer, you’ll need to edit their information and replace it with the surviving spouse’s information. Then select the appropriate filing status for the surviving spouse.
The year of death is the last year in which you can file jointly with your deceased spouse. The filing status of the surviving spouse following the year of death will depend on the situation.
- The Single filing status applies if you were widowed before the beginning of the tax year and did not remarry. However, some single taxpayers qualify for Head of Household or for Qualifying Surviving Spouse status, which can mean a lower tax.
- The Married Filing Jointly or Married Filing Separately status can be claimed by the surviving spouse if you remarried.
- A surviving spouse who has a dependent child and does not remarry may be able to use the Qualifying Surviving Spouse status in the two tax years following the year of the spouse’s death. This filing status entitles you to use joint return tax rates and the highest standard deduction amount.
- The Head of Household filing status may apply if you are unmarried or “considered unmarried” on the last day of the tax year, you paid more than half the cost of keeping up a home for the year, and you had a qualifying person living in your home for more than half the year.
You can refer to IRS Publication 501 for more detailed information on the qualifications for each filing status. You can also use this IRS interactive tool to help you determine which filing status to use.
For additional information also see:
How do I file a tax return following the death of a family member?
How to file a tax return for a deceased spouse with a locked social security number