An individual's spouse died in 2024. The individual has not remarried and, in 2025, pays more than half the cost of keeping up a home for their dependent child, who lives with them all year. For the 2025 U.S. federal tax year, what is required for this individual to file as Qualifying Surviving Spouse?
- The taxpayer must have been entitled to file a joint return for the year the spouse died, must not have remarried, must have a dependent child (or stepchild/adopted child) living in the home more than half the year, and must have paid more than half the cost of keeping up the home — available for the two tax years following the year of death
- Any taxpayer whose spouse died within the last five years may use this status regardless of whether they have any dependents
- The status is available only if the surviving spouse remarries before the end of the two years following the death
- A dependent parent, rather than a child, also qualifies the surviving spouse for this status, just as it does for Head of Household
Correct answer: A. The taxpayer must have been entitled to file a joint return for the year the spouse died, must not have remarried, must have a dependent child (or stepchild/adopted child) living in the home more than half the year, and must have paid more than half the cost of keeping up the home — available for the two tax years following the year of death
The IRS allows Qualifying Surviving Spouse status for the two tax years following the year a spouse died, provided the taxpayer was entitled to file jointly in the year of death, has not remarried before the end of the current tax year, has a child, stepchild, or adopted child who qualifies (or would qualify but for a specific exception) as a dependent, that child lives in the home for more than half the year, and the taxpayer pays more than half the cost of keeping up that home; here the spouse died in 2024 and the facts satisfy all of these for the 2025 return, so the status applies. The second option is wrong because the availability window is limited to the two years following the year of death, not five years, and a dependent child is required. The third option is wrong because remarrying before the end of the year disqualifies the taxpayer entirely rather than being a requirement. The fourth option is wrong because, unlike Head of Household, Qualifying Surviving Spouse status requires a dependent child specifically; a dependent parent does not satisfy it.
Source: IRS Publication 501 (2025), 'Qualifying Surviving Spouse'