You can file as Single if any of the following was true on December 31, 2023.
If you meet the definition of unmarried, file as Single unless the requirements for one of the following filing statuses are met.
You can file a joint return in 2023 with your spouse if:
You can file MFJ if both you and your spouse agree, otherwise you may file:
Any taxpayer that was married at the end of 2023 can file as MFS. Generally, you will pay more tax by filing MFS.
The HOH filing status applies to unmarried individuals (or married individuals considered unmarried) who provide a home for a qualified individual.
Qualifying child. The term qualifying child for purposes of the HOH rules has the same meaning as for the dependency test.
Qualifying relative. A qualifying relative can be a qualifying person for HOH filing status if you paid more than half the cost of keeping up a home where the qualifying relative lived for more than half the year. You must be eligible to claim the qualifying relative as a dependent, and the qualifying relative must meet one of the following relationship tests.
Note: A person other than the relationships listed above, who lived with you all year as a member of your household, can qualify as your dependent, but such person who is a dependent only because they lived with you all year does not qualify you for HOH filing status.
Temporary absences. Temporary absences for special circumstances count as time lived in your home. Special circumstances include time away from home going to school, vacation, business, medical care, military service, and detention in a juvenile facility. A person who was born or who died during the year is treated as living in the home for the entire year if the home was their main home for the part of the year he or she was alive.
Married individuals considered unmarried. A married individual can be considered unmarried for HOH purposes if all the following apply.
The QSS filing status is available for the first two years following the year your spouse dies, provided all the following requirements are met.
If your spouse dies in 2023, you are married and can file a joint return for 2023 and you cannot file as a Qualifying Surviving Spouse until 2024.
DISCLAIMER: This article contains general information for U.S. taxpayers and should not be relied upon as the only source of authority. Seek out professional tax, legal, or financial advice from CryptoTaxAudit or from other reputable companies.