How do I file taxes after the death of a spouse in 2025?

The death of a spouse creates unique tax filing requirements. Your options depend on the year of death and your circumstances.

Year of death: You can still file a joint return with your deceased spouse for the year they died, as long as you did not remarry before the end of that year. This is usually the most beneficial option. The surviving spouse (or personal representative) signs the return. Write "DECEASED" and the date of death at the top of the return.

Two years after the year of death: If you have a dependent child, you may qualify for Qualifying Surviving Spouse status (formerly called Qualifying Widow(er)) for the two tax years following the year of death. This gives you the same standard deduction ($29,200 for 2024) and tax brackets as married filing jointly. Requirements: you did not remarry, you have a dependent child who lived with you all year, and you paid more than half the cost of maintaining the home.

After the two-year period: You must file as Single or Head of Household (if you have a qualifying dependent).

Stepped-up basis: Assets owned by the deceased spouse receive a stepped-up basis to fair market value on the date of death. In community property states (AZ, CA, ID, LA, NV, NM, TX, WA, WI), both halves of community property get the step-up, which can be a significant tax benefit.

Estate filing: If the deceased had income in the year of death, a final Form 1040 is due. If the estate earns income after death (interest, rent, etc.), the estate may need to file Form 1041. Consult an estate attorney or CPA for estates with significant assets.