Qualifying Surviving Spouse

Official source

You can check the “Qualifying surviving spouse” box in the Filing Status section on page 1 of Form 1040 or 1040-SR and use joint return tax rates for 2025 if all of the following apply.

Your spouse died in 2023 or 2024 and you didn’t remarry before the end of 2025.

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: The child had gross income of $5,200 or more, The child filed a joint return, or You could be claimed as a dependent on someone else’s return. If the child isn’t claimed as your dependent, enter the child’s name in the entry space. If you don’t enter the name, it will take us longer to process your return.

This child lived in your home for all of 2025. If the child didn’t live with you for the required time, see Exception to time lived with you , later.

You paid over half the cost of keeping up your home.

You could have filed a joint return with your spouse the year your spouse died, even if you didn’t actually do so.

If your spouse died in 2025, you can't file as qualifying surviving spouse. Instead, see the instructions for Married Filing Jointly, earlier.

Adopted child.

An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Dependent.

To find out if someone is your dependent, see Who Qualifies as Your Dependent , later.

The dependents you claim are those you list by name and SSN in the Dependents section on Form 1040 or 1040-SR.

Exception to time lived with you.

Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time lived in the home. Also see Kidnapped child , later, under Who Qualifies as Your Dependent , if applicable.

A child is considered to have lived with you for all of 2025 if the child was born or died in 2025 and your home was the child’s home for the entire time the child was alive. Similarly, if you adopted the child in 2025, or the child was lawfully placed with you for legal adoption by you in 2025, the child is considered to have lived with you for all of 2025 if your main home was this child’s main home for the entire time since the child was adopted or placed with you in 2025.

Keeping up a home.

To find out what is included in the cost of keeping up a home, see Pub. 501.

Qualifying Surviving Spouse

Official source

You can check the “Qualifying surviving spouse” box in the Filing Status section on page 1 of Form 1040 or 1040-SR and use joint return tax rates for 2025 if all of the following apply.

Your spouse died in 2023 or 2024 and you didn’t remarry before the end of 2025.

This child lived in your home for all of 2025. If the child didn’t live with you for the required time, see Exception to time lived with you , later.

You paid over half the cost of keeping up your home.

You could have filed a joint return with your spouse the year your spouse died, even if you didn’t actually do so.

If your spouse died in 2025, you can't file as qualifying surviving spouse. Instead, see the instructions for Married Filing Jointly, earlier.

Adopted child.

An adopted child is always treated as your own child. An adopted child includes a child lawfully placed with you for legal adoption.

Dependent.

To find out if someone is your dependent, see Who Qualifies as Your Dependent , later.

The dependents you claim are those you list by name and SSN in the Dependents section on Form 1040 or 1040-SR.

Exception to time lived with you.

Keeping up a home.

To find out what is included in the cost of keeping up a home, see Pub. 501.