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Level 1
posted Apr 24, 2024 11:53:40 AM

To quailfy as a surviving spouse in 2022 does my dependent child have to be under 26 years old?

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1 Replies
Expert Alumni
Apr 24, 2024 1:53:39 PM

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.

  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 2021 or 2022 and you didn't remarry before the end of 2023.
  3. You have a child or stepchild (not a foster child) whom you can claim as a dependent or could claim as a dependent
  4. This child lived in your home all year, except for temporary absences. 
  5. 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.