Page 58 - Filing Status for Individuals - Handbook

Eligibility Rules

 Eligibility rules. You are eligible to file your 2020 return as a
qualifying widow(er) if you meet all of 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 2018 or 2019 and you didn't remarry
before the end of 2020.
• 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 2020:
a. The child had gross income of $4,300 or more,
b. The child filed a joint return, or
c. You could be claimed as a dependent on someone
else’s return.
 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. If you
don’t enter the name, it will take us longer to process your

return.
• This child lived in your home all year, except for temporary
absences. See Temporary absences, earlier, under Head of
Household. There are also exceptions, described later, for a
child who was born or died during the year and for a
kidnapped child.
• You paid more than half of the cost of keeping up a home
for the year. See Keeping Up a Home, earlier, under Head of 56
Household.