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I'm sorry for your loss. In terms of taxes, if your wife earned income during the part of the year she was alive, that income is subject to income tax. However, the tax return for the year of her death will be a little different. You'll need to file a final individual tax return for her, reporting the income she earned up until her death. If you were married and living together, you can also choose to file a joint return for that year, which includes your income and hers. If you do file jointly, you'll be considered a "surviving spouse" for that year and potentially the following two years, which could affect your tax bracket and deductions.
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