Can I use the Qualifying Surviving Spouse filing status?

You may file as a Qualifying Surviving Spouse if all of the following apply:

1. Your spouse died in 2023 or 2024 and you didn't remarry in 2025.
2. You have a child, adopted child, or stepchild who qualifies.
3. This child lived in your home for all of 2025. Temporary absences, such as for school, vacation, or medical care, count as time lived in the home.
4. You paid over half the cost of keeping up your home.
5. You could have filed a joint return with your spouse the year he or she died, even if you didn't actually do so.

If your spouse died in 2025, you can't file as Qualifying Surviving Spouse. Instead, you would usually file as Married Filing Jointly.

The following IRS tool can help you determine what filing status to use: What Is My Filing Status