No. The child's age is not a factor. Below are the eligibility rules extracted from Publication 501 for filing status Qualifying Surviving Spouse.
You are eligible to file your 2023 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 2021 or 2022 and you didn't remarry before the end of 2023.
- You have a child or stepchild (not a foster child) whom you can claim as a dependent or could claim as a dependent
- This child lived in your home all year, except for temporary absences.
- You paid more than half the cost of keeping up a home for the year.
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.
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