### Question
How does Estates of Citizens or Residents define eligible qualified heir?


### Answer
Under *26 U.S.C. § 2032A*, **eligible qualified heir** is defined as:

> 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**

