Qualifying Surviving Spouse
Qualifying Surviving Spouse (formerly Qualifying Widow/Widower) is a filing status available for two years after a spouse's death, allowing the surviving spouse to use married filing jointly tax rates and standard deduction if they maintain a home for a dependent child.
Exam Tip
QSS = 2 years after spouse death (not the year of death). Need qualifying CHILD (not relative). Same rates/deduction as MFJ. Foster child = NO (use HOH).
What is Qualifying Surviving Spouse?
Qualifying Surviving Spouse (QSS), formerly called Qualifying Widow(er), is a special filing status that allows a surviving spouse to continue using the favorable married filing jointly (MFJ) tax rates and standard deduction for two years following the year of their spouse's death.
Eligibility Requirements
| Requirement | Details |
|---|---|
| 1. Spouse died | In either of the two prior tax years |
| 2. Could have filed MFJ | In the year spouse died |
| 3. Did not remarry | Before the end of the current tax year |
| 4. Dependent child | Qualifying child who lived with you all year |
| 5. Paid 50%+ of household costs | For the home where you and child lived |
Timeline Example
| Year | What Happened | Filing Status |
|---|---|---|
| 2024 | Spouse dies in July | Married Filing Jointly |
| 2025 | First year after death | Qualifying Surviving Spouse |
| 2026 | Second year after death | Qualifying Surviving Spouse |
| 2027 | Third year | Head of Household (if qualifying) or Single |
2025-2026 Tax Benefits
Standard Deduction Comparison
| Filing Status | 2025 | 2026 |
|---|---|---|
| Single | $15,750 | $16,100 |
| Head of Household | $23,625 | $24,150 |
| Qualifying Surviving Spouse | $31,500 | $32,200 |
| Married Filing Jointly | $31,500 | $32,200 |
QSS Advantage: Same deduction as MFJ ($31,500 in 2025) vs. $23,625 for HOH
Tax Bracket Comparison (2026)
| Rate | Single | HOH | QSS/MFJ |
|---|---|---|---|
| 10% | $0 - $12,150 | $0 - $17,325 | $0 - $24,300 |
| 12% | $12,151 - $49,475 | $17,326 - $66,175 | $24,301 - $98,950 |
| 22% | $49,476 - $105,400 | $66,176 - $177,900 | $98,951 - $204,100 |
| 24% | $105,401 - $201,300 | $177,901 - $201,300 | $204,101 - $402,550 |
Key Differences from Head of Household
| Feature | Qualifying Surviving Spouse | Head of Household |
|---|---|---|
| Duration | 2 years only after spouse's death | Indefinitely while qualifying |
| Standard Deduction (2026) | $32,200 | $24,150 |
| Tax Brackets | Same as MFJ | Narrower than MFJ |
| Qualifying Child Required | YES | YES (or qualifying relative) |
Important Rules
| Rule | Details |
|---|---|
| Foster children | Do NOT qualify for QSS status (use HOH instead) |
| Remarriage | Loses QSS status; files as married with new spouse |
| Temporary absences | Child away at college still counts as living with you |
| Parent as dependent | Does NOT qualify for QSS (need qualifying child) |
After QSS Status Ends
After two years, the surviving spouse must file as:
- Head of Household (if still has qualifying child/dependent)
- Single (if no qualifying dependents)
CFP Exam Focus
QSS lasts only TWO years after spouse's death (not the year of death - that year file MFJ). Must have a dependent CHILD (not just any dependent). Same tax benefits as MFJ. After QSS ends, typically file as HOH if still has dependents.
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