Which of the following is not a requirement to qualify as a surviving spouse? 1) Have not remarried 2) Husband or wife must have died within the two preceding tax years 3) Have filed a joint return in at least 1 of the years prior to the year of the spouse's death. 4) Have a child or stepchild who qualifies as a dependent 5) Have been entitled to file a joint return with your spouse for the year of death