Thursday, November 13, 2008

Filing Status Part V – Qualifying Widow (er) with Dependent Child (Q/W)

If a spouse dies in a given year the taxpayer may file married filing jointly and qualifying widow (er) with a dependent child, if eligible, in the following two years if the taxpayer meets the following conditions. They must be entitled to file a joint return with a spouse for the year the spouse died and did not remarry before the end of the tax year.

They must have a child, stepchild, or adopted child who qualifies as a dependent. This must not include a foster child. Additionally the taxpayer must have paid for more than half of the cost of keeping up a primary place of residence for the taxpayer and the child for the entire year with the exception of temporary absences. Many of the rules regarding filing status are complex and ambiguous. It is advisable to consult a tax professional if faced with some of the more complex filing statuses.

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