CASE STUDY #16: Qualified Widow With Dependent Child
Al and Janice were married but Al passed away in
2022. For 2023 and 2024 Janice continues to maintain a home for herself and her minor dependent daughter, Susan.
Filing Status Janice: If Janice does not remarry after Al’s passing, Janice files married joint with Al in 2022 and files as qualified widow with dependent child in both 2023 and 2024. After 2024, if Susan is still a dependent, Janice would file as head of household.
“ Variation: Dependent Not Taxpayer’s Child - Al and Janice were caring for a minor grandchild that they claimed as a dependent when Al passed away. If Janice does not remarry after Al’s passing, she would file married joint with Al in 2022. However, she would not be eligible for the qualified widow filing status in 2023 and 2024 because the dependent must be her child. Grandchildren and foster children do not qualify the surviving spouse for the qualified widow(er) filing status. However, Janice would qualify as head of household. ”
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