My spouse passed away and now I must file as single instead of married. Because a widow or widower still maintains the home, wouldn that be considered head of household for tax purposes?
You may not be aware that present income tax law allows an individual who has lost a spouse the benefit of filing a joint tax return for two years following the year in which his or her spouse died, provided the individual maintains a home for a dependent and meets certain other requirements. After those two years have elapsed, the individual is entitled to head-of-household status if he or she meets the eligibility requirements, including maintaining a home for a qualifying dependent. If the individual does not meet the requirements, his or her tax must be computed under the rates provided for single persons. Providing additional tax benefits to individuals who have lost their spouse would raise questions of equity with respect to other elderly individuals who have never been married. Any such change in this area would require legislation by Congress.
