Qualifying Surviving Spouse/RDP Filing status

You may use this filing status for 2 years after the year of your spouse’s death if the qualifications are met. This allows you to keep the benefits of Married/RDP filing jointly.

You qualify if all of the following apply:

  • Your spouse/RDP died in 2021 or 2022 and you did not remarry or enter into another registered domestic partnership in 2023
  • You have either a:
    • Child
    • Stepchild
    • Adopted child
    • Foster child whom you claimed as a dependent
  • The child lived in your home for all of 2023. Temporary absences, such as for vacation or school, count as time lived in the home
  • You paid over half the cost of keeping up your home for the child
  • You could have filed a joint tax return with your spouse/RDP the year he or she died, even if you actually did not do so

Filing requirement

Visit Resident, Part-year resident and Nonresident taxation or Military for your filing requirement.