Question

Which of the following is (are) among the requirements to enable a taxpayer to be classified as a “qualifying widow(er)”? I. A qualified relative dependent has lived with the taxpayer for the entire tax year. II. The taxpayer has maintained at least half the cost of the principal residence for 6 months.

Answer 1

Answer.

Option II is the correct answer.

The requirements that enable a taxpayer to be classified as a "qualifying widow(er)" are:

1. The taxpayer's spouse died in one of the two previous years and the taxpayer did not remarry in the current year.

2. The taxpayer has a child who can be claimed as a dependent.

3. The child lived in the taxpayer's home for all of the current year.

4. The taxpayer paid over half the cost of keeping up a home for the child.

5. The taxpayer could have filed a joint return in the year the spouse died.