Qualifying Widower

[arlo]

First Time Post. I always had in my mind that a Widower could use that status
for two years following the spouse death. But T.B. page 3-14 says the person
must have a child as a dependent. I just need a confirmation because that does
not sound fair. arlo

[FEDUKE404]

Those are the rules for QW status

First Time Post. I always had in my mind that a Widower could use that status for two years following the spouse death. But T.B. page 3-14 says the person
must have a child as a dependent. I just need a confirmation because that does
not sound fair. arlo

It's been that way for as long as I can remember, and I've been around longer than I care to (can?) remember.

Perhaps the below is why the word "qualifying" is attached?

You can file as Qualifying Widow(er) for the 2 years following the year your spouse died if you meet all the following tests:
You were entitled to file a joint return with your spouse for the year he or she died.
You didn't remarry in the 2 years following the year your spouse died.
You have a child, stepchild or adopted child (a foster child does not meet this requirement) for whom you can claim a dependency exemption.
You paid more than half the cost of maintaining a household that was the main home for you and that child, for the whole year.

After the 2 years following the year in which your spouse died, you may qualify for Head of Household status.

FE

[thomtax]

First Time Post. I always had in my mind that a Widower could use that status
for two years following the spouse death. But T.B. page 3-14 says the person
must have a child as a dependent. I just need a confirmation because that does
not sound fair. arlo

Arlo - Keep in mind, as many others have posted. Tax law does not have anything to do with fair, what's right or how it should be. It's dictated by the laws that are passed. Frustrating sometimes, but that's just the way it works.


LT