qualifying widower

[TLK Enterprises]

When filing "Qualifying Widower with dependent child" what is the definition of child? I have a client whose child (age 19 and not in school) was her dependent because his earnings were less than his personal exemption.  I think that makes him a "Qualifying Relative" but I'm not sure he is a "dependent child" for this purpose even though he is both her son and a dependent. Any help would be appreciated.

[Jack from Ohio]

It must be a dependent child.

[jklcpa]

3 hours ago, TLK Enterprises said:

When filing "Qualifying Widower with dependent child" what is the definition of child? I have a client whose child (age 19 and not in school) was her dependent because his earnings were less than his personal exemption.  I think that makes him a "Qualifying Relative" but I'm not sure he is a "dependent child" for this purpose even though he is both her son and a dependent. Any help would be appreciated.

For the exact definition of "surviving spouse" contained in the tax code, please review IRC sec 2(a), and look specifically at the wording of 2(a)(1)(B) here: https://www.law.cornell.edu/uscode/text/26/2

Quote

(B)   who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152, determined without regard to subsections (b)(1), (b)(2), and (d)(1)(B) thereof) is a son, stepson, daughter, or stepdaughter of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151.

For purposes of this paragraph, an individual shall be considered as maintaining a household only if over half of the cost of maintaining the household during the taxable year is furnished by such individual.

You can review IRC 152(a), 152(b) and 152(d) here: https://www.law.cornell.edu/uscode/text/26/152

and review IRC 151, if you want to, here:  https://www.law.cornell.edu/uscode/text/26/151

 

OR, if Reg 1.2-2(a), sub items (i), (ii) and (iii) might be easier and look at the specific way it is worded, you can look at that and note that it refers back to IRC 151, and keep in mind that, in general, IRC sec 152 defines a "dependent" a either a qualifying child or a qualifying relative.  

[Abby Normal]

I nominate this reply from jklcpa for the Answer of the Year Award. Bravo!

[TLK Enterprises]

Thank you for your help.