--- title: What is the Widow's Tax Penalty? description: The "penalty" is when the surviving spouse pays more tax on less income after the death of their partner. This occurs when the surviving spouse begins filing as a single filer the year after the death of their spouse.  --- [Skip to content](https://help.holistiplan.com/what-is-the-widows-tax-penalty#main-content) English Show submenu for translations [More support](https://help.holistiplan.com/kb-tickets/new?hsLang=en) [![Holistiplan Logo (800x200 px).webp\]](https://help.holistiplan.com/hs-fs/hubfs/Holistiplan%20Logo%20(800x200%20px).webp?width=160&height=40&name=Holistiplan%20Logo%20(800x200%20px).webp)](https://www.holistiplan.com/) Open main navigation Close main navigation - English Show submenu for translations - [More support](https://help.holistiplan.com/kb-tickets/new) Holistiplan Knowledge Base - There are no suggestions because the search field is empty. 1. [Help Center](https://help.holistiplan.com/?hsLang=en) 2. [Scenario Analysis](https://help.holistiplan.com/scenario-analysis?hsLang=en) 3. [Filing Status](https://help.holistiplan.com/scenario-analysis?hsLang=en#filing-status) # What is the Widow's Tax Penalty? ## The "penalty" is when the surviving spouse pays more tax on less income after the death of their partner. This occurs when the surviving spouse begins filing as a single filer the year after the death of their spouse. Following the death of the first spouse, the surviving spouse will likely experience a reduction in income as they lose the income associated with their deceased partner: employment income, Social Security benefits (the lower of two benefits), and certain pensions and annuities. Despite the reduction in income, the surviving spouse may also find themselves subject to higher taxes. For those with no qualifying dependents, the surviving spouse must begin filing as a single filer the year following their partner's passing. This means that in 2026, the surviving spouse will hit the 22% bracket at $50,401 in taxable ordinary income rather than the $100,801 threshold they may have been familiar with while filing jointly. The condensed single filer tax brackets subjects more income to higher tax rates, even if the surviving spouse's income decreases. Caution: To qualify for the Qualifying Widower (QW) filing status, the surviving spouse cannot remarry and must claim a qualifying dependent. For more information, please refer to [IRS Publication 4491 - Filing Status](https://apps.irs.gov/app/vita/content/globalmedia/4491_filing_status.pdf), page 8. > #### 2026 Federal Income Tax Rates | **Marginal Tax Rate** | **Taxable Ordinary Income** | | | --- | --- | --- | | **Single Filer** | **Joint Filer** | | | 10% | $0 - $12,400 | $0 - $24,800 | | 12% | $12,401 - $50,400 | $24,801 - $100,800 | | 22% | $50,401 - $105,700 | $100,801 - $211,400 | | 24% | $105,701 - $201,775 | $211,401 - $403,550 | | 32% | $201,776 - $256,225 | $403,551 - $512,450 | | 35% | $256,226 - $640,600 | $512,451 - $768,700 | | 37% | $640,601+ | $768,701+ |   In addition to higher taxes, the surviving spouse may also incur higher Medicare premium surcharges. Similar to the condensed single filer tax bracket, the single filer Medicare Modified Adjusted Gross Income thresholds are also more condensed. Where premium surcharges would not normally be assessed until Medicare MAGI reaches $218,000 for joint filers, the surviving spouse would now be subject to an increase at $109,000 in MAGI.  MAGI for Medicare is defined as AGI + tax-exempt interest.   > 2026 Medicare Income Related Monthly Adjustment Amount (IRMAA) | **2024 Modified Adjusted Gross Income** | **2026 Premium Adjustment** | | | | --- | --- | --- | --- | | **Single Filer** | **Joint Filer** | **Part B** | **Part D** | | $0 - $109,000 | $0 - $218,000 | 2025 Standard Premium = $202.90 | Your Plan Premium | | $109,001 - $137,000 | $218,001 - $274,000 | + $81.20 | + $14.50 | | $137,001 - $171,000 | $274,001 - $342,000 | + $202.90 | + $37.50 | | $171,001 - $205,000 | $342,001 - $410,000 | + $324.60 | + $60.40 | | $205,001 - $499,999 | $410,001 - $749,999 | + $446.30 | + $83.30 | | $500,000+ | $750,000+ | + $487.00 | + $91.00 | Medicare premiums use a 2-year look-back. This means that income reported on 2024 tax returns determines premiums for 2026. More on how Holistiplan handles Medicare Part B/D information can be found **[here](https://help.holistiplan.com/how-does-holistiplan-handle-medicare-part-b/d-irmaa-income-related-monthly-adjustment-amount-surcharges?hsLang=en)**. 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