IRS Publication 17 — Your Federal Income Tax (Individuals)
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“Form W-2G. Y ou may have received a Form W-2G, Certain Gambling Winnings, showing the amount of your gambling winnings and any tax taken out of them. Include the amount from box 1 on Schedule 1 (Form 1040), line 8b. In- clude the amount shown in box 4 on Form 1040 or 1040 -SR, line 25c, as federal income tax withheld.”
Death or birth. You may be eligible to file as a qualifying surviving spouse if the child who qualifies you for this filing status is born or dies during the year. You must have provided more than half of the cost of keeping up a home that was the child's main home during the entire part of the year the child was alive.
Adopted child. You may be eligible to file as a qualifying surviving spouse if the child who qualifies you for this filing status was adopted in 2025 or 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 this child was adopted or placed with you in 2025.
Kidnapped child. You may be eligible to file as a qualifying surviving spouse even if the child who qualifies you for this filing status has been kidnapped. See Pub. 501 for more information. As mentioned earlier, the filing status qualifying surviving spouse is available for only 2 years following the year your spouse died. 3.
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