Stuart O. Bronstein <
spam...@lexregia.com> wrote:
>ira smilovitz <
ira.sm...@gmail.com> wrote:
>>It appears you are correct. The only clear-cut "assistance" I can
>>find is that if the husband was physically unable to care for
>>himself during the period he was alive, the widow might be able to
>>"claim" his income was $500 (two or more qualifying children) for
>>the month. See
>>
https://www.irs.gov/newsroom/child-and-dependent-care-credit-faqs
>>(FAQ #17).
>I saw something on the IRS website talking about allowing a filing as a
>qualified widow(er) for 2020. What am I missing?
If the taxpayer's spouse died during the tax year, the widow cannot
claim qualifying widower status. The spouse had to have died during the
two prior calendar years as one of the qualifications.
2020 1040 instructions, page 15
Qualifying Widow(er)
You can check the "Qualifying wid-
ow(er)" box at the top of Form 1040 or
1040-SR and use joint return tax rates
for 2020 if all of the following apply.
1. Your spouse died in 2018 or 2019
and you didn't remarry before the end of
2020.
2. You have a child or stepchild (not
a foster child) whom you can claim as a
dependent or could claim as a dependent
except that, for 2020:
a. The child had gross income of
$4,300 or more,
b. The child filed a joint return, or
c. You could be claimed as a de-
pendent on someone else's return.
If the child isn't claimed as your de-
pendent, enter the child's name in the
entry space below the filing status
checkboxes. If you don't enter the name,
it will take us longer to process your re-
turn.
3. This child lived in your home for
all of 2020. If the child didn't live with
you for the required time, see Exception
to time lived with you, later.
4. You paid over half the cost of
keeping up your home.
5. You could have filed a joint re-
turn with your spouse the year he or she
died, even if you didn't actually do so.
If your spouse died in 2020, you can't
file as qualifying widow(er). Instead, see
the instructions for Married Filing
Jointly, earlier.