Qualifying widow

[taxmom34]

my daughter's husband died in 2017, there is a son living with her, he does not qualify as a dependent (he made more than $4150), but she can still file as qualifying widow because she provides the home and expenses of the household. her income over $60000.
is there an age limit for the son? he worked $20000, banked over $5000, and is 27 years old. can he claim himself when he does his tax return? I assume she can claim QW and son can claim himself on his return.

[Lion]

https://www.forbes.com/sites/kellyphillipserb/2018/04/04/taxes-from-a-to-z-2018-s-is-for-surviving-spouse/#6a1dac2030e1

[jmcdtax]

Please see page 17 of 1040 Instructions for 2018. And I would say yes and yes.

[Gene V]

my daughter's husband died in 2017, there is a son living with her, he does not qualify as a dependent (he made more than $4150), but she can still file as qualifying widow because she provides the home and expenses of the household. her income over $60000.
is there an age limit for the son? he worked $20000, banked over $5000, and is 27 years old. can he claim himself when he does his tax return? I assume she can claim QW and son can claim himself on his return.

I would say she can't file QW---she would have to have a qualified child living with her--her son is 27 years old--doesn't qualify as child-he would qualified as relative, however his income is over $4150.
so, can't claim him as dependent.

[Dude]

2017 she would file MFJ. This year single.

[BP.]

Looking at these resources, for the current year and for some prior years, and reviewing the QW filing status language:

TTBs; Pub 17s; Form 1040 instructions; Pub 501s. I looked around TYs 2011-2018


Up through TY 2016, there was not a lifting of the gross income test for QW filing status.

In TY 2017, all the above listed IRS materials show an exception to the gross income test for the QW filing status. But this doesn't look like it appears in TTB for TY 2017.

In TY 2018, all those resources, including TTB, show an exception to the gross income test for QW filing status. I think OP & post #3 correctly note this gross income test exception.

Other sources referenced on this thread look older than this apparent change, since there's not a mention of the exception.

I didn't see anything in the "What's New" section of 2017 stuff. But something looks new.

[BP.]

full name of this filing status is actually "Qualifying Widow(er) with a Dependent Child".

SOURCE -- [/B]https://www.efile.com/qualifying-wid...filing-status/

FE

Compare IRS materials 2016/2017- Renamed just "Qualifying Widow(er)."

[taxmom34]

tax book 3.9, QW STATUS: THE TAXPAYER HAS A CHILD OR STEPCHILD WHOM THE TAXPAYER CAN CLAIM AS A DEPENDENT OR COULD CL
AIM AS A DEPENDENT EXCEPT THAT FOR 2018
1. THE CHILD HAD GROSS INCOME OF 4150 OR MORE.
2..THE CHILD FILED A JOINT RETURN OR
3 THE TAXPAYER COULD BE CLAIMED AS A DEPENDENT ON SOMEONE ELSE'S RETURN.

IF THE CHILD IS NOT CLAIMED AS THE TAXPAYER'S DEPENDENT, ENTER CHILD'S NAME AT THE FAR RIGHT OF THE STATUS CHECKBOXES.
#1 applies to son, he earned more than $4150
THIS is the part that tells me she can file qualifying widow. am I wrong?

[TaxGuyBill]

If she provided over 50% of his support, YES, she can claim Qualifying Widow, and YES, he claims his own exemption.

https://www.irs.gov/publications/p501#en_US_2018_publink1000220835

[kathyc2]

If she provided over 50% of his support, YES, she can claim Qualifying Widow, and YES, he claims his own exemption.

https://www.irs.gov/publications/p50...link1000220835

I'm not following how you came up with QW? Being age 27 he is not a qualifying child. Earning more than 4,150 he is not a qualifying relative.

[New York Enrolled Agent]

As an aside, the Internal Revenue Code does not contain the phrase Qualifying Widow anywhere in its contents. The IRS uses QW to facilitate understanding but the actual filing status is called Surviving Spouse. See IRC §2

The IRS issued proposed regulations in January of 2017 to reflect changes made by the WFTRA of 2004. At the 2017 IRS Tax Forums the IRS noted the change and said the status commonly referred to as QW with Dependent Child would simply be QW. The child can fail to be a dependent by virtue of the gross income test and the filing status can still be used with that child as the qualifying person.

[TaxGuyBill]

I'm not following how you came up with QW? Being age 27 he is not a qualifying child. Earning more than 4,150 he is not a qualifying relative.

Where do you see the requirement to be a Qualifying Child?

Are you missing sentence that says the child must qualify as a dependent EXCEPT for meeting the $4150 gross income test?

[Dude]

27 year old can meet the relationship test for HOH but even here would fail the support test. Unless he is disabled he is not a QC

[taxmom34]

I think Gene V is right. her son is over 19-24 years old, so he is a qualifying relative and earned more than $4150. I should have tried the dependency test first before even going to qualifying widow filing status. thank you all for your help it helped me clear my head by reading responses.

[kathyc2]

Where do you see the requirement to be a Qualifying Child?

Are you missing sentence that says the child must qualify as a dependent EXCEPT for meeting the $4150 gross income test?

My bad. I was looking at Table 4 and didn't notice it was for HOH smack dab in the middle of where they are discussing QW.