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Bill W.

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Dec 27, 2021, 10:20:05 PM12/27/21
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Is there any help for surviving spouse getting child care credits, hubby unemployed and died on 1/21/2021 thus causing a need for child care credits.

Problem is Tax Slayer sees filing status as MFJ thus not allowing not working spouse entry to give a credit for 2 minor kids even though he was out of picture.

Any work around for this?

bw

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ira smilovitz

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Dec 27, 2021, 11:40:45 PM12/27/21
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On Monday, December 27, 2021 at 10:20:05 PM UTC-5, bh2...@gmail.com wrote:
> Is there any help for surviving spouse getting child care credits, hubby unemployed and died on 1/21/2021 thus causing a need for child care credits.
>
> Problem is Tax Slayer sees filing status as MFJ thus not allowing not working spouse entry to give a credit for 2 minor kids even though he was out of picture.
>
> Any work around for this?
>
> bw
>
> --

She needs to file as Qualifying Widow with Dependent Child.

Ira Smilovitz, EA
Leonia, NJ

Bill W.

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Dec 28, 2021, 10:43:05 AM12/28/21
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> << -----------------Bill W. <bh2...@gmail.com>

8:28 AM (5 minutes ago)

to misc.taxes.moderated
My understanding is that Qualifying Widow....etc. can only be used in TY2022 and TY2023, thus MFJ in TY2021, am I reading this correctly?

bw
-------------------------------------- >>

ira smilovitz

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Dec 29, 2021, 12:37:55 PM12/29/21
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On Tuesday, December 28, 2021 at 10:43:05 AM UTC-5, bh2...@gmail.com wrote:
> On Monday, December 27, 2021 at 11:40:45 PM UTC-5, ira.sm...@gmail.com wrote:
> > On Monday, December 27, 2021 at 10:20:05 PM UTC-5, bh2...@gmail.com wrote:
> > > Is there any help for surviving spouse getting child care credits, hubby unemployed and died on 1/21/2021 thus causing a need for child care credits.
> > >
> > > Problem is Tax Slayer sees filing status as MFJ thus not allowing not working spouse entry to give a credit for 2 minor kids even though he was out of picture.
> > >
> > > Any work around for this?
> > >
> > > bw
> > >
> > > --
> > She needs to file as Qualifying Widow with Dependent Child.
> >
> > Ira Smilovitz, EA
> > Leonia, NJ
> > --
> > << -----------------Bill W. <bh2...@gmail.com>
>
> 8:28 AM (5 minutes ago)
>
> to misc.taxes.moderated
> My understanding is that Qualifying Widow....etc. can only be used in TY2022 and TY2023, thus MFJ in TY2021, am I reading this correctly?
>
> bw
> -------------------------------------- >>
> --

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).

It's not the answer you were looking for.

Ira Smilovitz, EA
Leonia, NJ

--
<< ------------------------------------------------------- >>
<< 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. >>
<< ------------------------------------------------------- >>

ira smilovitz

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Dec 29, 2021, 12:48:03 PM12/29/21
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Thinking about this some more, if you want to be aggressive, you could claim that the husband was physically unable to care for himself for the additional 11 months of the year. While factually true, I doubt that would pass IRS scrutiny.

Alan

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Dec 29, 2021, 8:22:43 PM12/29/21
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> Thinking about this some more, if you want to be aggressive, you could claim that the husband was physically unable to care for himself for the additional 11 months of the year. While factually true, I doubt that would pass IRS scrutiny.
> Ira Smilovitz, EA'
> Leonia, NJ
>
Not only would it not pass scrutiny (the return has the date of death) but isn't there another requirement that the spouse reside with the taxpayer for more than 6 months?

Stuart O. Bronstein

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Dec 30, 2021, 1:30:22 AM12/30/21
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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?

--
Stu
http://DownToEarthLawyer.com

ira smilovitz

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Dec 30, 2021, 10:00:04 AM12/30/21
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On Thursday, December 30, 2021 at 1:30:22 AM UTC-5, Stuart O. Bronstein 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?
>
> --
> Stu
> http://DownToEarthLawyer.com
> --

Qualified widow(-er) status is available for two years beginning the year after the year the spouse dies. It isn't available in the year of death of the spouse.

Ira Smilovitz, EA
Leonia, NJ

Adam H. Kerman

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Dec 30, 2021, 9:16:05 PM12/30/21
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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.

Stuart O. Bronstein

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Dec 30, 2021, 10:42:03 PM12/30/21
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"Adam H. Kerman" <a...@chinet.com> wrote:

> 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.

But in the year the spouse died the surviving spouse can file as
married. Isn't that essentially the same from a dollar and cents
standpoint?

--
Stu
http://DownToEarthLawyer.com

ira smilovitz

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Dec 31, 2021, 12:12:54 AM12/31/21
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On Thursday, December 30, 2021 at 10:42:03 PM UTC-5, Stuart O. Bronstein wrote:
> "Adam H. Kerman" <a...@chinet.com> wrote:
>
> > 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.
> But in the year the spouse died the surviving spouse can file as
> married. Isn't that essentially the same from a dollar and cents
> standpoint?
>
> --
> Stu
> http://DownToEarthLawyer.com
> --

Yes, but the question that started this thread had to do with the Child Care Credit which, for a MFJ return, is based on the lower income of the two spouses. In the relevant case, essentially zero.

One of my colleagues has pointed out that he believes that IRC §7703 provides authority to file as HoH with the fact pattern of the OP. Whether this is better (with Child Care Credit) than MFJ (without the credit) is an exercise for the taxpayer/preparer.

Ira Smilovitz, EA
Leonia, NJ

Adam H. Kerman

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Dec 31, 2021, 1:00:04 PM12/31/21
to
Stuart O. Bronstein <spam...@lexregia.com> wrote:
>"Adam H. Kerman" <a...@chinet.com> wrote:

>>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.

>But in the year the spouse died the surviving spouse can file as
>married. Isn't that essentially the same from a dollar and cents
>standpoint?

I agree. The purpose of qualifying widow status was to continue the
benefit of married filing jointly for two additional tax years.

If there is a tax advantage to filing separately in the year of death of
one of the spouses, is it possible to do so?

ira smilovitz

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Dec 31, 2021, 1:40:14 PM12/31/21
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On Friday, December 31, 2021 at 1:00:04 PM UTC-5, Adam H. Kerman wrote:
> Stuart O. Bronstein <spam...@lexregia.com> wrote:
> >"Adam H. Kerman" <a...@chinet.com> wrote:
>
> >>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.
>
> >But in the year the spouse died the surviving spouse can file as
> >married. Isn't that essentially the same from a dollar and cents
> >standpoint?
> I agree. The purpose of qualifying widow status was to continue the
> benefit of married filing jointly for two additional tax years.
>
> If there is a tax advantage to filing separately in the year of death of
> one of the spouses, is it possible to do so?
> --

Yes. One can always file separately.

Ira Smilovitz, EA
Leonia, NJ

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