Artículo Surviving spouse. Surviving spouse

id="ientry-id51">Surviving spouse Filing status, Head of household or qualifying surviving spouse. With dependent child, Qualifying Surviving Spouse Gross income filing requirements (Table 1–1), Life insurance proceeds paid to, Surviving spouse. Single filing status, Spouse died before January 1, 2025. Tax (see Estate tax ) Surviving Spouse (see Surviving spouse ) T Tables and figures Estimated tax, who must make payments (Figure 4-A), How To Figure Estimated Tax Filing requirements Dependents (Table 1-2), Do I Have To File a Return? Gross income levels (Table 1-1), Head of household, qualifying person (Table 2-1), Nonresident alien spouse. Individual retirement arrangements (IRAs) Roth IRAs, effect of modified AGI on contributions (Table 9-3), Contributions not reported. Roth IRAs, modified AGI (Worksheet 9-2), More information. Roth IRA and modified adjusted gross income (MAGI) phaseout (Table 9-3), Contributions not reported. Standard deduction tables, 2025 Standard Deduction Tables Tax Counseling for the Elderly, Free Help With Your Return Tax credits (see Credits ) Tax evasion, Criminal Penalties Tax figured by IRS, Tax Figured by the IRS Tax help, Help from the IRS. , Free Help With Your Return , How To Get Tax Help Tax Counseling for the Elderly, Free Help With Your Return Volunteer counseling (Volunteer Income Tax Assistance program), Free Help With Your Return , Volunteer tax counseling. Tax preference items, Adjustments and tax preference items. Tax rates, Spouse died before January 1, 2025. Married filing separately (Schedule Y-2), How to file. Tax refunds Agreement with IRS extending assessment period, claim based on, Exceptions for special types of refunds. Bad debts, Exceptions for special types of refunds. Business tax credit carrybacks, Exceptions for special types of refunds. Claim for, Interest on Refunds , Amended Returns and Claims for Refund , Processing claims for refund. Limitations period, Time for filing a claim for refund. Litigation, Taking your claim to court. Direct deposit, Refunds Erroneous refunds, Interest on erroneous refund. Federal income tax refunds, Federal income tax refund. Financially disabled, Financially disabled. Foreign tax paid or accrued, Exceptions for special types of refunds. General rules, Refunds. Inquiries, Refund inquiries. Interest on, Interest on Refunds , Interest on refund. , Interest on tax refunds. Late filed returns, Reminders Limits, Limit on amount of refund. , Tax paid. Exceptions, Exceptions for special types of refunds. More or less than expected, Refund more or less than expected. Net operating loss carryback, Exceptions for special types of refunds. Offset Against debts, Refunds. , Offset against debts. Against next year’s tax, Refunds Offset against next year’s tax, How To Pay Estimated Tax Past-due, Refund inquiries. , Refund Information Real estate taxes, treatment of, Refund (or rebate). Reduced, Reduced refund. State and local income tax refunds, Refund applied to taxes. , Refund (or credit) of state or local income taxes. State liability, effect on, Effect on state tax liability. Under $1,