Grandchild qualify for Qualifying Widower?

[nwtaxlady]

My client has been raising her grandchild the last five years. Her husband died in 2017, so does she get Qualfying Widower filing status for 2018? Grandchild is 15 yrs old.

[Uncle Sam]

How can she be a "widower" if her husband passed away - that's a "widow".
Yes she can claim the grandchild so long as he/she is under age 19 and met the condition of not remarrying during the tax year of spouse's death or the following 2 tax years.

[David1980]

Grandchild doesn't meet the criteria for qualifying widow(er). It needs to be a child or stepchild.

[New York Enrolled Agent]

How can she be a "widower" if her husband passed away - that's a "widow".
Yes she can claim the grandchild so long as he/she is under age 19 and met the condition of not remarrying during the tax year of spouse's death or the following 2 tax years.

Uncle - you're confusing the dependent status and the filing status.

I agree with David1980 - the IRC does not contain the term Qualifying Widow as a filing status. In §2 the filing status is "surviving spouse" and the relevant part says:

(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) is a son, stepson, daughter, or stepdaughter of the taxpayer, and ...

[Uncle Sam]

Can't a grandchild be considered a qualifying relative for dependency? Where it states child etc, it follows "OR A DESCENDENT OF SUCH CHILD"

[Lion]

Works for dependency, if all tests met. But OP asked about qualifying for SS filing status, which NYEA answered.

[dtlee]

Can't a grandchild be considered a qualifying relative for dependency? Where it states child etc, it follows "OR A DESCENDENT OF SUCH CHILD"

I think the child would be better claimed as a Qualifying Child. Is there something I am missing that disqualified such a claim?

[nwtaxlady]

I am confused now.... I know the Grandmother can claim the grandchild as a dependent and has for last several years as she is raising her. My question is, since her husband passed away in 2017, does she get the qualfiying widower filing status?

[Maude Lebowski]

My interpretation of the Code is no.

IRC §2(a)(1)(B):

who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.

Have you tried the Filing Status ITA? https://www.irs.gov/help/ita/what-is-my-filing-status

I ran through the Filing Status ITA with a daughter and the result was Qualifying Widow(er). I tried it again with a granddaughter and the result was Head of Household.

[dtlee]

I am confused now.... I know the Grandmother can claim the grandchild as a dependent and has for last several years as she is raising her. My question is, since her husband passed away in 2017, does she get the qualfiying widower filing status?

In my opinion, a grandchild does not meet the requirements found in IRC 2(a)(1)(B) as New York Enrolled Agent explained. My comment was in response to U.S. suggesting that this child under the age of 18 is eligible to be claimed as a Qualifying Relative. To split hairs, anyone who can be claimed as a a taxpayer's Qualifying Child cannot be claimed as anyone's Qualifying Relative. Hence, I believe this child to be a Qualifying Child and unable to be claimed as a Qualifying Relative as was being discussed in an unrelated hijack of this thread.

[New York Enrolled Agent]

I am confused now.... . My question is, since her husband passed away in 2017, does she get the qualfiying widower filing status?

What part of the text that is in post #4 that is highlighted in red confuses you?

[Lion]

We confused you by going off on a tangent (and not in a linear fashion) with posters jumping in and out to discuss who can qualify as a dependent and even who can qualify the grandparent for HoH -- the later of which is useful for you, but the former you dealt with in prior years. NYEA went straight to your question with his answer about if a grandchild can qualify your client as Surviving Spouse.

[frankie123]

Hope you have your answer by now but if not check the tax book page 3-9 and chart on 3-10. Good luck

[nwtaxlady]

Thanks everyone! Client will be filing as Head of Household. I also did the interactive on IRS's website and it was also saying Head of Household.