Taxes-personal exemptions?

After the year of death a surviving spouse who meets the tests for Qualifying Widow(er) because there is a dependent child in the household gets the preferential rates but does not get to claim an exemption for the deceased spouse.

A surviving spouse may file a joint return for the year of their spouse's death. They get a personal exemption for each of them for that year.

If they have a dependent child, they can file as a qualifying widow/widower for the following two years - otherwise they file as single. A qualifying widow or widower does not get a personal exemption for their deceased spouse.

And no, a surviving spouse can NOT use joint rates for two years except for a qualifying widow/widower.

the surviving spouse with a minor child in the home is able to use the married filing jointly tax rate for two years after the death and only with the minor child in the home

and no, the deceased spouse does not have a personal exemption

Dear B: You are close. You can file MFJ for the year in which the spouse dies. You can file as qualifying widow for 2 years after the spouse dies if you have a qualified child.

A spouse is never a dependent except in a rare exception, you simply file as MFJ and get two exemption amounts.

This advice was prepared based on our understanding of the tax law in effect at the time it was written as it applies to the facts that you provided. Click on my profile to read more. Errol Quinn Enrolled Agent