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IRS Publication 501, Dependents, Standard Deduction, and Filing Information - https://www.irs.gov/pub/irs-pdf/p501.pdf#page=10
Eligibility rules.
You are eligible to file your 2025 return as a qualifying surviving spouse if you meet all the following tests.
1. 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.
2. Your spouse died in 2023 or 2024 and you didn’t remarry before the end of 2025.
3. 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 2025:
a. The child had gross income of $5,200 or more,
b. The child filed a joint return, or
c. 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 below the filing status checkboxes.