https://www.irs.gov/publications/p501#en_US_2024_publink1000220820
Eligibility rules. You are eligible to file your 2024 return as a qualifying surviving spouse if you meet all the following tests.
- You were entitled to file a joint return with your spouse for the year your spouse died. It doesn't matter whether you actually filed a joint return.
- Your spouse died in 2022 or 2023 and you didn't remarry before the end of 2024.
- You have a child or stepchild (not a foster child) whom you can claim as a dependent or could claim as a dependent except that, for 2024:
- The child had gross income of $5,050 or more,
- The child filed a joint return, or
- You could be claimed as a dependent on someone else’s return.
If the child isn’t claimed as your dependent in the Dependents section on Form 1040 or 1040-SR, enter the child’s name in the entry space at the bottom of the Filing Status section. If you don’t enter the name, it will take us longer to process your return.- This child lived in your home all year, except for temporary absences. See Temporary absences, earlier, under Head of Household. There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child.
- You paid more than half the cost of keeping up a home for the year. See Keeping Up a Home, earlier, under Head of Household.
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
