qualifying widower

[POCAHONTAS]

client's wife died in 2008, he re married in 2009 but the marriage was annulled, his son is his dependent, so since the marriage was annulled can he still qualify for Qualifying Widower Status.

thanks

[S T]

Annulment

Well the definition of "Annulment" is

Annulment is a legal procedure for declaring a marriage null and void. Unlike divorce, it is retroactive: an annulled marriage is considered to be invalid from the beginning almost as if it had never taken place. In strict legal terminology, (annulment) refers only to making a voidable marriage null; if the marriage is void ab initio, then it is automatically null, although a legal declaration of nullity is required to establish this.

From Wikipedia.

So I would say - the marriage in 2009 never happened" and t/p could still qualify for the QW filing status if all other conditions are met.

Sandy

[POCAHONTAS]

Thanks Sandy I was thinking the same but needed a confirmation

[erchess]

survival tip

Get legal paperwork if only an email from his attorney specifying that it was an annulment or as second best have client sign a statement that it was an annulment and he is sure that is the precise legal term and accepts responsibility if he is wrong. The point is that annulment is a legal term and only a lawyer can say for sure that he has one. Laypeople have crazy notions about the law just as they have about taxes.

[POCAHONTAS]

thanks erchess will do