Qualifying Surviving Spouse – No Dependents

Table Of Contents


Article: 50261

Overview

Some individuals seek to file as a Qualifying Surviving (QSS) but are ineligible due to the absence of a qualifying .

To claim QSS status, all of the following criteria must be met:

  • Eligibility to file jointly in the year of the spouse’s death
  • Spouse passed away in one of the two preceding years, and the taxpayer has not remarried
  • A child, stepchild, or adopted child qualifies as a dependent (even if they fail the gross income or joint return tests)
  • The child resided with the taxpayer for the entire year, excluding temporary absences

Resolution

If a qualifying dependent can be added, QSS status may be claimed. Otherwise, an alternative filing status must be selected.

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state tax form tax credit tax deduction dependent health insurance refund irs form schedule k1 estimated tax tax return