Qualifying Widow second year

[ILLMAS]

I have a TP who's spouse passed away in mid 2012, 2012 was prepared MFJ, when I rolled over to 2013, the deceased spouse info disappeared and since the spouse didn't remarry, and has a son living at home (age 19), would she qualify as "Qualifying Widow"?

[Janitor Bob]

Yes...assuming the son qualifies as a dependent.

[Gail in Virginia]

From Pub 17:

Eligibility rules. You are eligible to file your 2013 return as a qualifying widow(er) with dependent child if you meet all of the following tests.

• You were entitled to file a joint return with your spouse for the year your spouse died. It does not matter whether you actually filed a joint return.

• Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013.

• You have a child or stepchild for whom you can claim an exemption. This does not include a foster child.

• This child lived in your home all year, except for temporary absences. See Temporary absences , earlier, under Head of Household. There are also exceptions, described later, for a child who was born or died during the year and for a kidnapped child.

• You paid more than half the cost of keeping up a home for the year. See Keeping Up a Home , earlier, under Head of Household.

[ILLMAS]

Thanks, what you quoted is the same thing I have in front of me, I think there might be something wrong with ATX.

[Janitor Bob]

Make sure your dates of birth are correct and that you have the mom/client as the taxpayer and not Spouse as she was last year (not just on the page 1, but also in the taxpayer info section. Then, make sure ATX is seeing the son as a dependent.

[ILLMAS]

Make sure your dates of birth are correct and that you have the mom/client as the taxpayer and not Spouse as she was last year (not just on the page 1, but also in the taxpayer info section. Then, make sure ATX is seeing the son as a dependent.

Thanks the surviving wife appears as spouse right now, I had re-entered the info again and put the husband as the tax payer. Do I need to put the husband info in?

[Janitor Bob]

Thanks the surviving wife appears as spouse right now, I had re-entered the info again and put the husband as the tax payer. Do I need to put the husband info in?

The person that is deceased should no longer appear on the return anywhere. The surviving spouse/client should now be listed as the taxpayer, spouse will be blank.

[Janitor Bob]

Also make sure the W-2s are not checked as "Spouse's"...as there is no longer a spouse on the return.

[ILLMAS]

Thank you,

MAS

[kcjenkins]

Thanks the surviving wife appears as spouse right now, I had re-entered the info again and put the husband as the tax payer. Do I need to put the husband info in?

Marco, JB is right. Husband should be totally gone, surviving spouse is now 'taxpayer', both on info page and on W-2 and any other forms, like interest dividends, etc.