qualifying surviving spouse

[gk]

Hi,

A new client, came to usa with her kids in 03/01/2024. They got family visa however husband die in india on 12/03/23 before he came to US. Can she file as QSS with her kids?

GK

[BobKamman]

"You were entitled to file a joint return with your spouse for the year your spouse died."

They both were nonresident aliens in 2023, so this requirement is not met.  But does it really make much difference, compared with head of household?  I wouldn't risk the Revenge of ICE if she ever wanted to make a trip out of the country and then return.  

[Terry53029]

I would say yes, but I believe she would have to include her husbands, and her world wide income for 2024, as he was a nonresident, but she wants to treat him as a resident for tax purpose. Maybe @BobKamman would jump in with his thoughts

[sjrcpa]

The husband died in 2023 so he has no 2024 worldwide income.

Bob did jump in with the correct answer.

[gk]

Thank you