Qualifying Surviving Spouse vs Head of Household: What’s the Difference?

You may use Qualifying Surviving Spouse status for up to two years after your spouse’s death if you have a qualifying child and haven’t remarried. After that window, many taxpayers switch to Head of Household filing status if they pay most household expenses and have a qualifying person.

Losing a spouse is devastating, and taxes are probably the last thing you want to think about. Choosing the right tax filing status can offer meaningful financial relief at a time when you need it most. This guide breaks down Qualifying Surviving Spouse vs Head of Household in clear, practical terms so you can understand which status may apply and when.

Both statuses can reduce your tax liability, but they work very differently. A Qualifying Surviving Spouse (QSS) keeps many of the same tax benefits as Married Filing Jointly. At the same time, the Head of Household (HOH) offers a smaller, but still meaningful, tax advantage when maintaining a home for a qualifying child.

Related Topics:

• Head of Household
• Qualifying Surviving Spouse Requirements

What Each Filing Status Means

When a spouse dies, many taxpayers aren’t sure whether they should file jointly for the final year, switch to single, or use a special status explicitly designed for surviving spouses. Fortunately, the Internal Revenue Service provides options that help soften the financial transition.

Before diving into the comparison, here’s the high-level meaning of each status:

What the Qualifying Surviving Spouse Status Represents

The Qualifying Surviving Spouse status applies for up to two years after your spouse’s death, as long as you meet the IRS dependency and residency expectations.

You receive the same standard deduction and tax brackets as Married Filing Jointly when you qualify as a Qualifying Surviving Spouse. This rule applies for up to two years after your spouse’s death if you meet the dependency and residency tests. It exists to help surviving spouses maintain stability during a difficult period.

Source: IRS Pub. 501, Qualifying Surviving Spouse

What Head of Household Represents

You may qualify as Head of Household if you pay more than half the cost of keeping up your home and you have a qualifying person, defined as a qualifying child or certain qualifying relatives who live with you.

It usually provides a higher standard deduction than the standard deduction for Single filing status, though not as high as the standard deduction for Married Filing Jointly or QSS.

Source: IRS Pub. 501, Head of Household

When You Can Use QSS vs When HOH Applies

Now that you’ve seen how each filing status works at a high level, here’s how to determine which one applies to your situation.

Think of the QSS filing status as a limited-time extension of the tax benefits you previously had under Married Filing Jointly. HOH, in contrast, is a long-term option many taxpayers use once QSS eligibility ends.

Qualifying Surviving Spouse — General Timing Rules

Here’s the broad timing concept:

• You can use the Qualifying Surviving Spouse filing status only in the two tax years after the year of your spouse’s death.
• You must have a qualifying child living with you (except for temporary absences such as school or medical care).
• You cannot remarry during those two years.

These rules help determine whether QSS is available for a given year, but you can check the full criteria in our QSS Requirements Guide.

Head of Household — When It Becomes an Option

You may qualify for HOH if:

• You have a qualifying person, such as a dependent child or certain relatives.
• You pay more than half the household expenses.
• For divorced or separated parents, only the custodial parent may use the child to qualify for Head of Household, even if the noncustodial parent claims the child as a dependent through Form 8332.

Taxpayers commonly move to HOH once their QSS period ends or when they no longer meet the qualifying child rules required for QSS.

Source: IRS Pub. 501, Special Rule for Children of Divorced or Separated Parents

Side-by-Side Comparison Chart

Below is a high-level comparison of the two tax filing status options:

QSS vs HOH Comparison

Real Examples That Show the Difference

Scenario 1 — Child Away at College

Jordan’s spouse passed away last year. Their adopted child lives on campus but comes home during breaks. Because temporary absences still count as living with the taxpayer, Jordan may qualify for QSS.

If Jordan meets all QSS criteria, they receive the same tax benefits as married filing jointly, including higher thresholds for taxable income and deductions.

Scenario 2 — Remarriage During the QSS Window

Casey’s spouse died two years ago. Casey meets the dependency rules, but recently remarried. Casey can't claim QSS. She may still qualify for Head of Household if her new spouse didn't live in her home during the last six months of the year and met the other HOH tests.

Source: IRS Pub. 501, Head of Household

Scenario 3 — Transitioning From QSS to HOH

Taylor used QSS for the two allowed years. In the third year, Taylor still maintains the home for a qualifying child and pays more than half of the household expenses. QSS is no longer available, but Taylor can switch to Head of Household to continue tax advantages, including lower taxable income exposure and potential eligibility for credits such as the Child Tax Credit.

How To Choose the Right Filing Status

Choosing between Qualifying Surviving Spouse status and Head of Household can feel like trying to read the tax code through foggy glasses. The good news is that each filing status follows a predictable pattern. When you understand the timing, the dependency rules, and your household setup, the correct tax filing status usually becomes clear.

Below is a deeper, user-friendly breakdown to help you decide which path fits your situation without rewriting the full HOH rules or QSS requirements.

Start With Timing — It’s the Fastest Filter

The first question to ask is simple: Which tax year are you filing for?

Use this quick logic:

• If it’s within two tax years after your spouse’s death, and you meet the child and residency rules, QSS may still apply.
• If it’s year three or later, QSS is automatically off the table. At that point, HOH or Single may apply depending on your household situation.

This timing rule alone eliminates most confusion and shows why many taxpayers transition from QSS to HOH once those two years expire.

Next, Look at Your Dependent Child Situation

Both statuses involve dependents, but in different ways.

Ask yourself these questions:

1. Do you have a qualifying child who lived with you (except for temporary absences)?
2. • If yes, you may meet the general child requirement for both statuses.
   • If not, QSS is immediately ruled out, while HOH may still be possible if you have another qualifying person.
3. Does your child rely on you for more than half of their support?
4. • Support rules apply to both statuses.
5. Is your child filing their own tax return?
6. • A child who files their own tax return may still be a qualifying dependent.
     Filing a return does not change dependency status. If the child meets the IRS tests to be claimed by a parent (or another taxpayer), they cannot claim themselves and must indicate that someone else can claim them — even if they are filing only to receive a refund.

If you have a qualifying child and fall within the QSS timeline, QSS usually delivers more favorable tax treatment, including higher income thresholds and the same tax benefits as married filing jointly.

Consider Your Household and Expenses

Your household setup can tilt the scale one way or another.

Think through the following:

• Are you paying more than half the household expenses?
  If not, HOH is not an option. QSS focuses on maintaining a home for the child, while HOH requires you to pay more than half of the household expenses.
• Is the child away at college or temporarily absent?
  Temporary absences still count as living with you for both statuses.
• Do you share custody?
  Only one parent may claim the child as a dependent, and this decision can affect both QSS eligibility and HOH qualification. If the other parent claims the child, QSS is generally unavailable. HOH may still be possible if another qualifying person lives with you.

Ask: Have You Remarried?

This is a straightforward divider:

• Remarried within the two-year QSS window?
  QSS is no longer available.
• Remarried but still maintain a home for a qualifying child?
  HOH may still work if all IRS rules are met.

This rule is one of the biggest reasons surviving spouses shift away from QSS earlier than expected. In both cases, switching to Married Filing Jointly usually becomes a more favorable tax option.

Compare the Tax Benefits for Your Income Level

If you qualify for both statuses, use this shortcut to choose the status that lowers your tax liability the most.

• QSS offers the same standard deduction and tax brackets as married filing jointly. That means:
• • Higher income thresholds
  • Lower tax rate exposure
  • The potential for significant tax savings
• HOH still offers favorable tax brackets and a higher standard deduction than single, but not as generous as QSS.

For many surviving spouses, the difference can meaningfully lower their taxable income and provide financial stability during a challenging period.

When QSS Is the Clear Choice

Choose QSS if all of the following apply:

• You are within the two-year window after your spouse’s death.
• You live with a qualifying child.
• You have not remarried.
• You meet the general IRS residency and dependency expectations.

In this scenario, the Qualifying Surviving Spouse status almost always produces a lower tax bill than HOH.

When HOH Is the Better or Only Choice

Choose HOH if:

• The QSS window has closed.
• You don’t meet one of the QSS rules (for example, your child does not meet the dependency criteria).
• You maintain a home for a qualifying person and pay more than half of the household expenses.
• You remarried, but still meet the household tests for HOH.

HOH gives you continued access to meaningful tax advantages, especially compared to single filing status.

Final Takeaway

Once you know whether you meet the timing and dependency rules, review the IRS instructions for your filing status to confirm eligibility. QSS offers the strongest financial relief by extending Married Filing Jointly benefits, while HOH provides ongoing tax advantages once the QSS period ends.

Ready to file your taxes? Start your tax return today.