### Question
How is the "eligible qualified heir" defined?


### Answer
The term **eligible qualified heir** is defined in *26 U.S.C. § 2032A* as follows -

> a qualified heir who—


(i) is the surviving spouse of the decedent,


(ii) has not attained the age of 21,


(iii) is disabled (within the meaning of subsection (b)(4)(B)), or


(iv) is a student

#### Citation:
  - *26 U.S.C. § 2032A*
  - Heading: **Subtitle B-Estate and Gift Taxes > CHAPTER 11-ESTATE TAX > Subchapter A-Estates of Citizens or Residents > PART III-GROSS ESTATE**

