Question

3. Mrs. W's husband died in Year 1. She has not remarried and has maintained a home for herself and her dependent son, whose personal exemption she can claim. In the summer of Year 3, the son was killed in an automobile accident. What is Mrs. W's filing status for Year 3? Explain your answer legally (sec from IRC)

Answer 1

• A qualifying widow(er) is a taxpayer whose spouse died in either of the 2 preceding taxable years and who maintains a household that constitutes the principal place of abode of a dependent who is a child or stepchild of the taxpayer and with respect to whom the taxpayer is entitled to a dependency deduction [Sec. 2(a)]
• Regulation 1.2-2(c)(1) provides that a dependent's death during the year will not prevent the taxpayer from qualifying as a surviving spouse

Mrs. W is a qualifying widow and can file as a surviving spouse.