Hypothetical question: An elderly woman wins the Florida lottery. The wife has no income only the husband's social security. In their working years they filed their income taxes, joint married. We appreciate the government will take out the usual withholding amount. But at the end of the year if the wife would file an income tax Statement would she be obligated to file married joint or would she be devoid of any filing restrictions

I have no idea of what the lottery win has to do with the question, Can you please explain that.

Next what you file this year at the end of the year has nothing to do with what you filed during your life time or working career, in fact she may have been widowed or single her entire working life and just got married at 70.

Or widowed at 70,

If she is married, she will file first married, then they will decide if they file a joint return, or married filing separate, each year the filing is decided, not on past years but on the best choice for this year

Dear Chuck: isn't lottery winnings treated as ordinary income. Thanks for the information
On the filing status. You answered that question.

Yes lottery winnings are treated as ordinary income. Which is why it has nothing to do with the question. Your question was whether she could file as joint or single. And the answer to that has nothing to do with the nature of her income.

Also of course if the winnings is over several hundred dollars or so, they hold out a flat amount before you get your winnings that you will use to show and post taxes already paid.

Again, I see no connection between how you can file and lottery winnings.

If this is perhaps a home work question, what has happened they added information into the question that has no bearing on it, to confuse a person