Eligibility rules. You are eligible to file your 2021 return as a qualifying widow(er) if you meet all of 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 2019 or 2020 and you didn't remarry before the end of 2021.
• 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 2021: a. The child had gross income of $4,300 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 at the bottom of Chapter 2 Filing Status Page 25 the Filing Status section. If you don’t enter the name, it will take us longer to process your return. (this is newer and very unusual and the program will not do this for you automatically... this must be an override in the downloaded program which will void the accuracy guarantee and may keep you from efiling).
•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 of the cost of keeping up a home for the year. See Keeping Up a Home, earlier, under Head of Household.
