Qualifying Widow- disabled child?

[JenMO]

Husband died in 2013, 44 year old disabled child lives with mother. can she file as qualifying widow?

[S T]

44 year old would they meet the qualifying relative test?
From TTb 3-10

The QW filing status is available for the first two years following
the year a spouse died, provided all the following requirements
are met.
• The spouse died in 2013 or 2014 and the taxpayer did not remarry in 2015.
• The taxpayer has a child or stepchild that the taxpayer can claim
as a dependent. This does not include a foster child.
• The child lived in the taxpayer’s home for all of 2015. If there
is a temporary absence for special circumstances, the child is
not considered to be away from home, such as for school, vacations, medical care, business, military service, or detention in a
juvenile facility.
• The taxpayer paid over half the cost of keeping up a home.
• The taxpayer filed a joint return with deceased spouse in the
year of death or could have filed a joint return that year.

Sandy

[JenMO]

I think so, didn't know if the age mattered. she takes care of him, lives in her home.

[JenMO]

first year filing for this client, but mother and mother/dad before dad died, have always claimed the disable child as a dependent. So it shouldn't change because dad died. but now I think she should be qual widow with a dependent child. Am I thinking right?

[taxea]

Is the dependent considered a "child" due to the disability regardless of age? or is the disabled dependent regarded as a dependent relative because of age?

[S T]

See TTB 3-13 under Qualifying Child - Age Test **Any age and permanently and totally disabled, see Permanently and totally disabled, page 3-15**

Sandy

[Burke]

You are asking about Filing Status, not dependent eligibility. Can file QW for two years following death of spouse, so yes for 2015. After that, HOH. See TTB 3-12.

[taxea]

one controls the other

[Burke]

Well, sure, you have to have a qualifying dependent, but that is not what she was asking in the OP.