Married/RDP Filing Jointly
You may file married/RDP filing jointly if any of the following is true:
You were married or an RDP as of December 31, 2024, even if you did not live with your spouse/RDP at the end of 2024.
Your spouse/RDP died in 2024 and you did not remarry or enter into another registered domestic partnership in 2024.
Your spouse/RDP died in 2025 before you filed a 2024 tax return.
A married couple or RDPs may file a joint return even if only one had income or if they did not live together all year. However, both must sign the tax return.