Qualifying Worker

• The deceased spouse qualifies for Social Security benefits with sufficient work history. Ten years of employment participating in the Social Security system is sufficient, but survivor benefits may require less than 10 years. Six credits in the three years immediately prior to death will also qualify for survivor benefits. Other possibilities exist, depending on the age of the worker at death.
  
  

Qualifying Spouse

• The wife must not remarry prior to age 60 to receive survivor benefits, though disabled spouses can remarry after age 50 with no loss of benefits. The spouse must be 60 to collect survivor benefits unless caring for the deceased's child who is under age 16 or disabled. If the wife cares for the deceased's child, she can collect Social Security survivor benefits at any age, until the child reaches 16.
  
  

Work and Benefits

• A working wife can collect Social Security survivor benefits, subject to the same regulations as retirement benefits. A working wife who makes more than $14,160 in 2011 may be subject to penalties imposed by Social Security. The penalty in 2011 is $1 for every $2 made in excess of $14,160 in annual earned income.
  
  

Taxation and Benefits

• The Internal Revenue Service taxes Social Security benefits if combined income totals more than $25,000 for individuals. Combined income is adjusted gross income plus nontaxable interest and half of your Social Security benefits. The IRS taxes 50 percent of Social Security benefits for single filers with a combined income between $25,000 and $34,000. The IRS taxes 85 percent of Social Security benefits for combined income in excess of $34,000 for single filers.
  
  

Benefit Amount

• A surviving spouse who is 60 collects 71.5 percent of the deceased spouse's benefit. A surviving spouse caring for a child of the deceased receives 75 percent. A surviving spouse who waits until full retirement age to collect benefits gets 100 percent of the deceased's benefit. Age 66 is full retirement age for workers born from 1943 to 1954. If the surviving spouse qualifies for Social Security based on work history, Social Security pays the claimant's benefit first, then adds to it with the survivor benefit. A spouse qualifying for both benefits may choose to collect survivor benefits and let her personal benefits accumulate. A working surviving wife must request survivor benefits only or personal benefits only, if desired, because Social Security usually calculates benefits in different ways to give the survivor the most income.