Question

Walter is Jack’s widower father who dies on January 20, 2018. For the past several years, Walter has qualified as a dependent of the Smiths.

Is he still qualifies as a dependent on the tax return of 2018 or not. Explain

Answer 1

Solution:-

Is he still qualifies as a dependent on the tax return of 2018 or not:-

Yes, he still qualifies as a dependent on the tax return of 2018

Explanation:-

If your spouse died in 2018, you can use married filing jointly as your filing status for 2018 if you otherwise qualify to use that status. The year of death is the last year for which you can file jointly with your deceased spouse.

You may be eligible to use qualifying widow(er) with dependent child as your filing status for 2 years following the year your spouse died. For example, if your spouse died in 2018, and you haven't remarried, you may be able to use this filing status for 2019 and 2020.

This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you don't itemize deductions). It doesn't entitle you to file a joint return.

Eligibility rules. You are eligible to file your 2018 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 doesn't matter whether you actually filed a joint return.
• Your spouse died in 2017 or 2018 and you didn't remarry before the end of 2018.
• You have a child or stepchild for whom you can claim an exemption. This doesn't 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 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.

After the two years, you may be able to file as Head of Household, if you qualify.