Page 56 - Filing Status for Individuals - Handbook

Qualifying Widow(er)

 If your spouse died in 2020, you can use
married filing jointly as your filing status for
2020 if you otherwise qualify to use that status.

 The year of death is the last year for which you
can file jointly with your deceased spouse. See
Married Filing Jointly, earlier.
 You may be eligible to use qualifying widow(er)
as your filing status for 2 years following the
year your spouse died.
 For example, if your spouse died in 2019, and
you haven't remarried, you may be able to use

this filing status for 2020 and 2021.
 This filing status entitles you to use joint return
tax rates and the highest standard deduction
amount (if you don’t itemize deductions). It
doesn't entitle you to file a joint return.

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