child definition for QW filing status

[hjstaxstop@charter.net]

Does a grandchild living in the home of a taxpayer, whose husband died the year before qualifify as a child for this tax bracket? The term child is such an ambiguous term. It's good to have you guys. Thanks, Harold

[Gene V]

Tests To Be a Qualifying Child
1. The child must be your son, daughter, stepchild, foster
child, brother, sister, half brother, half sister, stepbrother,
stepsister, or a descendant of any of them

Grandchild would qualify as a child..I think! I know a foster child does not qualify.

[hjstaxstop@charter.net]

child for Qw

Hey Gene,
Thanks for the reply. According to Pub 17 and TB 3-14, a foster child is excluded, lending to a more narrow view. A child or step-child. Plus, the chart on 3-14, gives more confusing points, as to the tax treatment. If you think that a Grandchild will work, we will try it. Thanks Harold

[Bees Knees]

TTB page 3-14 chart shows that a foster child is included. Where do you see it being excluded?

Also, it is my understanding that a grandchild is a descendant of grandma and grandpa. What's confusing about that?

[Gene V]

We're talking about the Foster child in
Pub. 17 page 24
Eligibility rules. You are eligible to file your
2007 return as a qualifying widow(er) with deTo
pendent child if you meet all of the following
tests.
• You were entitled to file a joint return with
your spouse for the year your spouse
died. It does not matter whether you actushown
ally filed a joint return.
• Your spouse died in 2005 or 2006 and you
did not remarry before the end of 2007.
• You have a child or stepchild for whom
you can claim an exemption. This does
not include a foster child.

[tpert]

Does a grandchild living in the home of a taxpayer, whose husband died the year before qualifify as a child for this tax bracket? The term child is such an ambiguous term. It's good to have you guys. Thanks, Harold

If you are asking if a grandchild is a Qualifying Child when that grandchild meets all of the other tests, the answer is yes.

However, I think you are asking if you can use the grandchild to claim Qualifying Widow(er) status. In that case, the answer is clearly "No."

A grandchild will not qualify a widowed person to use joint rates after the death of a spouse. The grandchild will be a dependent (if so qualified) but the grandparent will be filing any other status except QW.

[taxea]

Just curious...are you a tax professional?taxea

[tpert]

Rather than entertain the background check question by taxea, if you read the code you will find out that in section 2 of the code you have the following language:

§ 2 Definitions and special rules.
(a) Definition of surviving spouse.
(1) In general.
For purposes of section 1 , the term “surviving spouse” means a taxpayer—
(A) whose spouse died during either of his two taxable years immediately preceding the taxable year, and
(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 .
For purposes of this paragraph , an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.

Nowhere in the code does it say that all dependents who are Qualifying Children qualify you for this status. In addition, it does not include foster children. These two concepts are clearly stated in Publication 17 where it includes the following requirement:

You have a child or stepchild for whom you can claim an exemption. This does not include a foster child.