Qualifying Widow(er) VS Surviving Spouse re Standard Deduction

[Retired]

While looking for the tax year 2013 adjusted items, I came across
"Internal Revenue Bulletin: 2013-5 " at
http://www.irs.gov/irb/2013-05_IRB/ar06.html

In the various Tables, it appears that the wording for "Qualifying
Widow(er)" has been changed to "Surviving Spouse". It has been my
understanding that a QW had to have dependent children. Has this
changed to allow an unremarried spouse, with OR without dependent
children, to now take advantage of MFJ status ??

I could not find a Pub 501 for 2013.

--
<< ------------------------------------------------------- >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2011) - All rights reserved. >>
<< ------------------------------------------------------- >>

[Arthur Kamlet]

In article <O5ydnUSu6_kLzgPM...@giganews.com>,

Retired <Ret...@home.com> wrote:
>While looking for the tax year 2013 adjusted items, I came across
>"Internal Revenue Bulletin: 2013-5 " at
>http://www.irs.gov/irb/2013-05_IRB/ar06.html
>
>In the various Tables, it appears that the wording for "Qualifying
>Widow(er)" has been changed to "Surviving Spouse". It has been my
>understanding that a QW had to have dependent children. Has this
>changed to allow an unremarried spouse, with OR without dependent
>children, to now take advantage of MFJ status ??
>
>I could not find a Pub 501 for 2013.

The 2010 1040 form and instructions still maintain the wording:


"Qualifying Widow(er) with Dependent Child."


That's closer to the truth but still misleading, which just proves
you can't fit all special case in five words or less. (Sounds
better to me ear than "fewer")


I'm not aware of any changes for 2013, and it's far too early to be
seeing the 2013 instructions.


My objection to the currrent wording, and it's not a fair
objection, is many taxpayers might assume a Qualifying Widow(er)
with dependent child encompasses a dependent grandchild. It does not.

--

ArtKamlet at a o l dot c o m Columbus OH K2PZH

[Alan]

On 5/23/2013 11:55 AM, Retired wrote:
> While looking for the tax year 2013 adjusted items, I came across
> "Internal Revenue Bulletin: 2013-5 " at
> http://www.irs.gov/irb/2013-05_IRB/ar06.html
>
> In the various Tables, it appears that the wording for "Qualifying
> Widow(er)" has been changed to "Surviving Spouse". It has been my
> understanding that a QW had to have dependent children. Has this changed
> to allow an unremarried spouse, with OR without dependent children, to
> now take advantage of MFJ status ??
>
> I could not find a Pub 501 for 2013.
>

The instructions for the general public for completing tax forms has
used the term Qualifying Widow(er) with Dependent Child for as long as I
can remember. The Internal Revenue Code Section 2(a) has used the term
Surviving Spouse for as long as I can remember. They are one and the same.

(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.
(2) Limitations
Notwithstanding paragraph (1), for purposes of section 1 a
taxpayer shall not be considered to be a surviving spouse -
(A) if the taxpayer has remarried at any time before the
close of the taxable year, or
(B) unless, for the taxpayer's taxable year during which his
spouse died, a joint return could have been made under the
provisions of section 6013 (without regard to subsection (a)(3)
thereof).

[Mark Bole]

On 2013-05-23 10:55, Retired wrote:
> While looking for the tax year 2013 adjusted items, I came across
> "Internal Revenue Bulletin: 2013-5 " at
> http://www.irs.gov/irb/2013-05_IRB/ar06.html
>
> In the various Tables, it appears that the wording for "Qualifying
> Widow(er)" has been changed to "Surviving Spouse". It has been my
> understanding that a QW had to have dependent children. Has this changed
> to allow an unremarried spouse, with OR without dependent children, to
> now take advantage of MFJ status ??
>
> I could not find a Pub 501 for 2013.
>

The short answer to your question, as implied by other replies, is that
no, the tax law has not changed, regardless of the appellation used.

As previously mentioned, 2013 pubs such as 501 are not normally
available this early in the year.

QW is a transition from MFJ to Head of Household. In other words, if
you meet the HoH rules but were recently widowed, you get to keep using
MFJ rates for two additional years, then you move to HoH rates.

One other difference: for HoH, the qualifying child need only live with
you for at least half of the taxable year. For QW, the child must live
with you the entire year.

--

Mark Bole, EA
Enrolled Agents - America's Tax Experts
http://markboletax.com

[Retired]

On 5/23/13 9:09 PM, Mark Bole wrote:
> On 2013-05-23 10:55, Retired wrote:
>> While looking for the tax year 2013 adjusted items, I came across
>> "Internal Revenue Bulletin: 2013-5 " at
>> http://www.irs.gov/irb/2013-05_IRB/ar06.html
>>
>> In the various Tables, it appears that the wording for "Qualifying
>> Widow(er)" has been changed to "Surviving Spouse". It has been my
>> understanding that a QW had to have dependent children. Has this
>> changed
>> to allow an unremarried spouse, with OR without dependent children, to
>> now take advantage of MFJ status ??
>>
>> I could not find a Pub 501 for 2013.
>>
>
> The short answer to your question, as implied by other replies, is
> that no, the tax law has not changed, regardless of the appellation used.
>
> As previously mentioned, 2013 pubs such as 501 are not normally
> available this early in the year.
>
> QW is a transition from MFJ to Head of Household. In other words, if
> you meet the HoH rules but were recently widowed, you get to keep
> using MFJ rates for two additional years, then you move to HoH rates.
>
> One other difference: for HoH, the qualifying child need only live
> with you for at least half of the taxable year. For QW, the child
> must live with you the entire year.
>

Thanks to Alan, Art & Mark for the responses.
As a Surviving Spouse with no dependents, I knew it would be too good
to be true that I could now use MFJ.