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If spouse dies and the widow has a grandchild, can the widow use the Qualifying Widow status if the grandchild lives with the widow and claims the grandchild?

twf-dwin
Level 2
 
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Accepted Solutions
BobKamman
Level 15

I think @George4Tacks is right:  Head of Household.  That's because Code Section 2 requires the widow to have  "a son, stepson, daughter, or stepdaughter of the taxpayer" who is a dependent, and to ignore the rules in Code Section 152 about "qualifying child" and "other dependent."  

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6 Comments 6
George4Tacks
Level 15

Go through this interview with IRS to determine the status, which I believe will be HOH. 

https://www.irs.gov/help/ita/what-is-my-filing-status

 


Answers are easy. Questions are hard!
Terry53029
Level 14
Level 14

If spouse passed in 2022, then she should file MFJ for 2022. If her grandchild meets the test for qualifying child, then for 2023,and 2024 she should file as QW, if she has not remarried

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BobKamman
Level 15

I think @George4Tacks is right:  Head of Household.  That's because Code Section 2 requires the widow to have  "a son, stepson, daughter, or stepdaughter of the taxpayer" who is a dependent, and to ignore the rules in Code Section 152 about "qualifying child" and "other dependent."  

Terry53029
Level 14
Level 14

@BobKamman @George4Tacks Agree  with both of you. had a senior moment. 😁

twf-dwin
Level 2

Thank you for the resource! The interview was very helpful!

twf-dwin
Level 2

Thank you @BobKamman! I went through the IRS interview link another helpful user provided and it also pointed me towards HOH.

Also, I took a look at the tax code as well and you are spot on! I appreciate the help!