If you file a Virginia return on paper, you must include a copy of Form 1310 and a copy of the death certificate. The surviving spouse may hold, occupy, and enjoy the principal family residence and curtilage without charge for rent, repairs, taxes, or insurance.Surviving spouse and the remaining two-thirds is divided among all children. If no surviving spouse, all passes to the children and their descendants. Unless you qualify for another tax filing status, you'll usually file as Single in the year after your spouse dies. You'll need to fill out a Request for Determination of Loan Guaranty EligibilityUnmarried Surviving Spouses (VA Form 261817). The Family Allowance: A surviving spouse has the right to receive "a reasonable allowance" from the estate during the period of the estate's administration. Surviving spouses of a United States Armed Forces member who was killed in action may be exempt from paying a portion or all of their real property taxes. The veteran, or the surviving spouse, is not required to re-apply unless there is a change in the principal place of residence. Surviving spouse under Virginia law.