Question

1. Minta a 42-year-old widow has two daughters who live with her for the entire year. She properly claims both as dependents on her. Minta’s husband died last year and she has not remarried. For 2018 Minta has $75,000 of adjusted gross income. The amount Minta may claim as a standard deduction is:

a. $4,050 b. $12,000 c. $18,000 d. $24,000 e. None of the above.

Answer 1

As Mita is widow ,whose spouse has been died last year , and she has not remarried , and she has two daughters who are dependents on her , Mita eligible for qualifying widow filing status.

A qualifying widow(er) is one who can claim for filing status of qualifying widow(er) for the next year's if below conditions are satisfied .

1.for the year in which his/ her spouse has been dead , he/ she filed or could have filed joint return with spouse.

2.he/ she did not remarry during the next two years after year of spouse death.

3.must have child who are able to claim as dependent.

4. the child lived all the year with her/him in him/her home.

5. Tax payer has paid more than half of the cost keeping up home on which he/ she and child for the year.

Assuming Mita has filed joint return in the year of spouse death,and paid more than half of the cost in keeping up home ,she eligible as qualifying widow.

A tax payer who is qualifying widow can claim benfit of standard deductions $24,000 as in case of joint return for the next two years after the year of spouse death.

Therefore Mita can claim standard deduction of $24,000.

Therefore option D.$24,000 is correct.