Updated July 28, 2026. Quick answer: The year of a spouse’s death is generally the last year of joint filing. From the following year the survivor files single — narrower brackets on income that has often barely fallen. Conversions get materially more expensive at exactly that point.
The window nobody is thinking about
In the year of death the survivor can generally still file jointly, with the wider brackets that implies. It is also the year when tax planning is the last thing anyone wants to consider, which is why the window is so often missed.
What changes afterwards
| Year of death | After | |
|---|---|---|
| Filing status | Generally joint | Single |
| Brackets | Wider | Narrower |
| Retirement balances | Often now combined | Same, in one person’s brackets |
The combination is what the widow’s penalty describes: same money, narrower brackets, and often a larger balance to draw down.
The stronger version of this planning happens before a death, while both spouses are alive and brackets are widest — and since which spouse dies first is unknowable, that argues for converting earlier than feels necessary.
Sources
IRC §408A (Roth IRAs); IRC §408A(d)(3); IRC §402(c)(11) (inherited plan amounts); IRC §170 (charitable deduction); IRC §172 (net operating losses); SECURE Act (2019) and final RMD regulations published 19 July 2024. Cross-checked July 2026 against professional analyses. Indexed thresholds, aid formulas and state Medicaid rules are described rather than asserted — they change annually and by state.
This states what the cited authority says. It is not tax advice.