Yes, there can be tax implications for the surviving spouse and children after the death of a spouse or parent. Some potential tax considerations include:

1. **Inheritance Tax**: Depending on the jurisdiction and the value of the deceased spouse's estate, inheritance tax may be applicable. However, many countries have exemptions or thresholds for inheritance tax, especially for transfers between spouses.

2. **Estate Tax**: If the deceased spouse's estate exceeds a certain threshold, it may be subject to estate tax. Again, there are often exemptions and deductions available, particularly for transfers to a surviving spouse.

3. **Income Tax**: The surviving spouse may experience changes in their tax filing status, deductions, and credits, which can impact their income tax liability. For example, they may be eligible for different filing statuses such as filing as a qualifying widow(er) in the year of their spouse's death.

4. **Capital Gains Tax**: If the surviving spouse or children inherit assets such as real estate or investments, they may be subject to capital gains tax if they sell those assets at a profit in the future.

5. **Beneficiary Designations**: If the deceased spouse had retirement accounts or life insurance policies with designated beneficiaries, those beneficiaries may need to consider the tax implications of receiving those assets.

It's essential for the surviving spouse and children to consult with tax professionals or estate planners to understand the specific tax implications in their situation and to ensure compliance with applicable tax laws.

The IRS provides some accommodations to help reduce the financial burden of a spouse's passing 

 Married filing jointly: If your spouse died during the year, you are considered married for the whole year for IRS filing status purposes.

 Qualified surviving spouse filing status: This can be used by a widow or widower for the first two tax years after the year in which your spouse passes.

 Head of household filing status: This is another filing status some widows or widowers may consider, particularly if they don’t qualify for the qualifying surviving spouse filing status.

Single filing status: If you don’t remarry and can’t meet the requirement to file as a qualifying surviving spouse, you’ll usually have to file your taxes using the single status beginning with the year after the year in which your spouse passes.