Qualifying Surviving Spouse filing status

[BATCPA]

Has anyone filed using the Qualifying Surviving  Spouse Status with a grandchild as the dependent child.  All other qualifying tests have been met but the child in this case is a grandchild ( legally adopted) from another family member in crisis.  A joint return was filed in 2021 with the deceased spouse.  The remaining spouse did not remarry in 2022 or 2023, and continues to maintain a home for this dependent grandchild that is the principal place of abode for this child.  I fail to see why this child does not qualify for the grandmother to take the Qualifying Survivng Spouse filing status.  Any thoughts?

[TaxGuyBill]

What do you mean by "legally adopted"?  If the grandparent "adopted" the kid, I think that now makes the kid their son/daughter.

Qualifying Surviving Spouse involves having a son or daughter, not a grandchild.

[sabiduria]

Per the IRS,

Who is a Qualifying Widow(er)?
Taxpayers who do not remarry in the year their spouse dies can file jointly with the deceased spouse. For
the two years following the year of death, the surviving spouse may be able to use the Qualifying Widow(er)
filing status. To qualify, the taxpayer must:
• Be entitled to file a joint return for the year the spouse died, regardless of whether the taxpayer actually
filed a joint return that year.
• Have had a spouse who died in either of the two prior years. The taxpayer must not remarry before the
end of the current tax year.
• Have a child, stepchild, or adopted child who qualifies as the taxpayer’s dependent for the year or
would qualify as the taxpayer’s dependent except that he or she does not meet the gross income test,
or does not meet the joint return test, or except that the taxpayer may be claimed as a dependent of
another taxpayer.
• Live with this child in the taxpayer’s home all year, except for temporary absences.
• Have paid more than half the cost of keeping up the home for the year.

It seems that yes, it has to be a son or daughter, not a grandchild. Anyone else has any more insights on this? 

[sjrcpa]

Have a child, stepchild, or adopted child who qualifies as the taxpayer’s dependent for the year

What part about adopted is not clear?