Recent Widowers Can File Joint Tax Returns / If your spouse died during the year, you're considered married for the whole year.

Tom Herman for the Wall St Journal writes:   Question:My wife passed away on Jan. 20 this year. Can I file my tax return for 2013 jointly, or do I have to file as a single?

C.S., Grand Rapids, Mich.

Answer: Sorry to hear about your wife.

You can file a joint federal income-tax return for 2013.

"If your spouse died during the year, you are considered married for the whole year" in the eyes of the tax law, according to the Internal Revenue Service. If you don't remarry before the end of this year, "you can file a joint return for yourself and your deceased spouse."

If you do get married again this year, "you can file a joint return with your new spouse," the IRS says. In that case, "your deceased spouse's filing status is married filing separately for that year."

Choosing your filing status may seem like a relatively simple task, but it can be a tricky issue for some people. When in doubt, consider using tax-preparation software such as TurboTax. It can help you navigate your way through the dense tax-law jungle.

Also see IRS Publication 501 (available at www.irs.gov). Look under the section headed "Spouse Died During the Year."

Your question focused only on 2013. But Publication 501 points out that some taxpayers may be eligible to file as a "qualifying widow(er) or widower with dependent child" for two years following the year of the spouse's death.