Your filing status may be single, head of household, qualifying surviving spouse, or married filing jointly. I am the surviving spouse of the decedent: a.All property that is included in the gross estate and passes to the surviving spouse is eligible for the marital deduction. The property must pass "outright. If you are a surviving spouse, you may choose to have eligible rollover distribution paid in a direct rollover to an IRA or paid to you. You may be eligible to use Qualifying Surviving Spouse as your filing status for two years following the year of death of your spouse. Applicants are required to provide to the Cook County Board of Review documents verifying qualification for the Surviving Spouse Tax Abatement ("Abatement"). Surviving spouses of previously approved applicants who are at least 55 years of age within six months of the taxpayer's death. Fill out all relevant fields in Form Application And Order For Award - Surviving Spouse And_or Child (Cook) (Cook), take a break, and then review. Priority of Fund Distribution.