Filing Form IN-111 as a “Qualifying Widow(er)”

You may file Form IN-111, Vermont Income Tax Return , with the status of “Qualifying Widow(er) only if ALL of the following are true:

You were eligible to file a joint return with your spouse in the year in which your spouse died (even if you did not file).

Your spouse died within the two years immediately before the tax year for which you are filing.

You have not remarried during the current tax year.

You have at least one dependent child.

If you are a qualifying widow(er), then you are allowed to deduct the same Vermont Standard Deduction amount as “Married Filing Jointly” on your Form IN-111, Vermont Income Tax Return.