PAW Act of 2025
The PAW Act of 2025 would expand the IRS surviving spouse filing status from two taxable years to five taxable years after the death of a spouse. This means widows and widowers with a dependent child could use the more favorable tax filing status intended for married couples for a longer period (five years instead of two). The change would apply to tax years beginning after December 31, 2024 (i.e., starting with the 2025 tax year). The bill is titled the Protect American Widows Act of 2025 and is introduced in the House by Rep. Van Drew, with Rep. Hageman and Rep. Gosar as co-sponsors. In effect, the bill preserves the current benefit of the surviving spouse status but extends the window during which it can be claimed, potentially reducing federal tax liability and easing financial planning for families coping with the loss of a spouse.
Key Points
- 1Expands the surviving spouse filing status from two taxable years to five taxable years after a spouse’s death.
- 2Amends the Internal Revenue Code, specifically Section 2(a)(1)(A).
- 3Applies to returns filed for taxable years beginning after December 31, 2024 (starting with the 2025 tax year).
- 4The provision preserves the essence of the surviving spouse status (used when a spouse dies and there is a dependent child) but lengthens the eligibility period.
- 5Sponsored in the House by Rep. Van Drew (with Ms. Hageman and Mr. Gosar as additional sponsors); referred to the Ways and Means Committee.