Who is a qualifying child for the Qualifying Surviving Spouse filing status?

A qualifying child is a son, daughter, or stepchild (including adopted children), but not a foster child who:

• You claim as a dependent.
• Lived in your home for all of 2025 (temporary absences, such as attending school or going on vacation, count as living with you).

If you don't enter a dependent on your tax return, your child may still qualify if the only reason you didn't enter them was:

• 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.