In Order to Qualify to File as Surviving Spouse, All

Multiple Choice

In order to qualify to file as surviving spouse, all of the following criteria must be met by the widow or widower except

A) he or she must be a U.S. citizen or resident.
B) he or she must have at least one dependent child living at home the entire year and pay over half of the expenses of the home.
C) he or she must be qualified to file a joint return in the year of death.
D) he or she and the decedent must have shared the same household as of date of death.