Condolences on the death of your spouse. Because you were married for all of 2020, you may file as married filing jointly. If you e-file, simply follow software instructions. If you file a paper return, the IRS says to enter “deceased,” the deceased spouse’s name, and the date of death across the top of the return. Then enter your name on the spouse’s line as “filing as surviving spouse” or, if there’s a personal representative or other court-appointed person, that person should sign as such.
A retirement account to which up to $4,000 (or $5,000 if you are 50 or over) may be contributed for 2007, but deductions for the contribution are restricted if you are covered by a company retirement plan. Earnings accumulate tax free.