• 2441

    From Bill W.@21:1/5 to All on Mon Dec 27 22:17:40 2021
    Is there any help for surviving spouse getting child care credits, hubby unemployed and died on 1/21/2021 thus causing a need for child care credits.

    Problem is Tax Slayer sees filing status as MFJ thus not allowing not working spouse entry to give a credit for 2 minor kids even though he was out of picture.

    Any work around for this?

    bw

    --
    << ------------------------------------------------------- >>
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  • From ira smilovitz@21:1/5 to bh2...@gmail.com on Mon Dec 27 23:35:56 2021
    On Monday, December 27, 2021 at 10:20:05 PM UTC-5, bh2...@gmail.com wrote:
    Is there any help for surviving spouse getting child care credits, hubby unemployed and died on 1/21/2021 thus causing a need for child care credits.

    Problem is Tax Slayer sees filing status as MFJ thus not allowing not working spouse entry to give a credit for 2 minor kids even though he was out of picture.

    Any work around for this?

    bw

    --

    She needs to file as Qualifying Widow with Dependent Child.

    Ira Smilovitz, EA
    Leonia, NJ

    --
    << ------------------------------------------------------- >>
    << The foregoing was not intended or written to be used, >>
    << nor can it used, for the purpose of avoiding penalties >>
    << that may be imposed upon the taxpayer. >>
    << >>
    << The Charter and the Guidelines for submitting posts >>
    << to this newsgroup as well as our anti-spamming policy >>
    << are at www.asktax.org. >>
    << Copyright (2011) - All rights reserved. >>
    << ------------------------------------------------------- >>

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  • From Bill W.@21:1/5 to ira.sm...@gmail.com on Tue Dec 28 10:39:11 2021
    On Monday, December 27, 2021 at 11:40:45 PM UTC-5, ira.sm...@gmail.com wrote:
    On Monday, December 27, 2021 at 10:20:05 PM UTC-5, bh2...@gmail.com wrote:
    Is there any help for surviving spouse getting child care credits, hubby unemployed and died on 1/21/2021 thus causing a need for child care credits.

    Problem is Tax Slayer sees filing status as MFJ thus not allowing not working spouse entry to give a credit for 2 minor kids even though he was out of picture.

    Any work around for this?

    bw

    --
    She needs to file as Qualifying Widow with Dependent Child.

    Ira Smilovitz, EA
    Leonia, NJ
    --
    << ------------------------------------------------------- >>
    << The foregoing was not intended or written to be used, >>
    << nor can it used, for the purpose of avoiding penalties >>
    << that may be imposed upon the taxpayer. >>
    << >>
    << The Charter and the Guidelines for submitting posts >>
    << to this newsgroup as well as our anti-spamming policy >>
    << are at www.asktax.org. >>
    << Copyright (2011) - All rights reserved. >>
    << -----------------Bill W. <bh2os62@gmail.com>

    8:28 AM (5 minutes ago)

    to misc.taxes.moderated
    My understanding is that Qualifying Widow....etc. can only be used in TY2022 and TY2023, thus MFJ in TY2021, am I reading this correctly?

    bw
    -------------------------------------- >>

    --
    << ------------------------------------------------------- >>
    << The foregoing was not intended or written to be used, >>
    << nor can it used, for the purpose of avoiding penalties >>
    << that may be imposed upon the taxpayer. >>
    << >>
    << The Charter and the Guidelines for submitting posts >>
    << to this newsgroup as well as our anti-spamming policy >>
    << are at www.asktax.org. >>
    << Copyright (2011) - All rights reserved. >>
    << ------------------------------------------------------- >>

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  • From ira smilovitz@21:1/5 to ira smilovitz on Wed Dec 29 12:46:39 2021
    On Wednesday, December 29, 2021 at 12:37:55 PM UTC-5, ira smilovitz wrote:
    On Tuesday, December 28, 2021 at 10:43:05 AM UTC-5, bh2...@gmail.com wrote:
    On Monday, December 27, 2021 at 11:40:45 PM UTC-5, ira.sm...@gmail.com wrote:
    On Monday, December 27, 2021 at 10:20:05 PM UTC-5, bh2...@gmail.com wrote:
    Is there any help for surviving spouse getting child care credits, hubby unemployed and died on 1/21/2021 thus causing a need for child care credits.

    Problem is Tax Slayer sees filing status as MFJ thus not allowing not working spouse entry to give a credit for 2 minor kids even though he was out of picture.

    Any work around for this?

    bw

    --
    She needs to file as Qualifying Widow with Dependent Child.

    Ira Smilovitz, EA
    Leonia, NJ
    --
    << -----------------Bill W. <bh2...@gmail.com>

    8:28 AM (5 minutes ago)

    to misc.taxes.moderated
    My understanding is that Qualifying Widow....etc. can only be used in TY2022 and TY2023, thus MFJ in TY2021, am I reading this correctly?

    bw
    -------------------------------------- >>
    --
    It appears you are correct. The only clear-cut "assistance" I can find is that if the husband was physically unable to care for himself during the period he was alive, the widow might be able to "claim" his income was $500 (two or more qualifying
    children) for the month. See https://www.irs.gov/newsroom/child-and-dependent-care-credit-faqs (FAQ #17).

    It's not the answer you were looking for.
    Ira Smilovitz, EA
    Leonia, NJ

    --

    Thinking about this some more, if you want to be aggressive, you could claim that the husband was physically unable to care for himself for the additional 11 months of the year. While factually true, I doubt that would pass IRS scrutiny.

    Ira Smilovitz, EA'
    Leonia, NJ

    --
    << ------------------------------------------------------- >>
    << The foregoing was not intended or written to be used, >>
    << nor can it used, for the purpose of avoiding penalties >>
    << that may be imposed upon the taxpayer. >>
    << >>
    << The Charter and the Guidelines for submitting posts >>
    << to this newsgroup as well as our anti-spamming policy >>
    << are at www.asktax.org. >>
    << Copyright (2011) - All rights reserved. >>
    << ------------------------------------------------------- >>

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  • From ira smilovitz@21:1/5 to bh2...@gmail.com on Wed Dec 29 12:33:02 2021
    On Tuesday, December 28, 2021 at 10:43:05 AM UTC-5, bh2...@gmail.com wrote:
    On Monday, December 27, 2021 at 11:40:45 PM UTC-5, ira.sm...@gmail.com wrote:
    On Monday, December 27, 2021 at 10:20:05 PM UTC-5, bh2...@gmail.com wrote:
    Is there any help for surviving spouse getting child care credits, hubby unemployed and died on 1/21/2021 thus causing a need for child care credits.

    Problem is Tax Slayer sees filing status as MFJ thus not allowing not working spouse entry to give a credit for 2 minor kids even though he was out of picture.

    Any work around for this?

    bw

    --
    She needs to file as Qualifying Widow with Dependent Child.

    Ira Smilovitz, EA
    Leonia, NJ
    --
    << -----------------Bill W. <bh2...@gmail.com>

    8:28 AM (5 minutes ago)

    to misc.taxes.moderated
    My understanding is that Qualifying Widow....etc. can only be used in TY2022 and TY2023, thus MFJ in TY2021, am I reading this correctly?

    bw
    -------------------------------------- >>
    --

    It appears you are correct. The only clear-cut "assistance" I can find is that if the husband was physically unable to care for himself during the period he was alive, the widow might be able to "claim" his income was $500 (two or more qualifying
    children) for the month. See https://www.irs.gov/newsroom/child-and-dependent-care-credit-faqs (FAQ #17).

    It's not the answer you were looking for.

    Ira Smilovitz, EA
    Leonia, NJ

    --
    << ------------------------------------------------------- >>
    << The foregoing was not intended or written to be used, >>
    << nor can it used, for the purpose of avoiding penalties >>
    << that may be imposed upon the taxpayer. >>
    << >>
    << The Charter and the Guidelines for submitting posts >>
    << to this newsgroup as well as our anti-spamming policy >>
    << are at www.asktax.org. >>
    << Copyright (2011) - All rights reserved. >>
    << ------------------------------------------------------- >>

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  • From Alan@21:1/5 to All on Wed Dec 29 20:18:25 2021
    Thinking about this some more, if you want to be aggressive, you could claim that the husband was physically unable to care for himself for the additional 11 months of the year. While factually true, I doubt that would pass IRS scrutiny.
    Ira Smilovitz, EA'
    Leonia, NJ

    Not only would it not pass scrutiny (the return has the date of death) but isn't there another requirement that the spouse reside with the taxpayer for more than 6 months?

    --
    << ------------------------------------------------------- >>
    << The foregoing was not intended or written to be used, >>
    << nor can it used, for the purpose of avoiding penalties >>
    << that may be imposed upon the taxpayer. >>
    << >>
    << The Charter and the Guidelines for submitting posts >>
    << to this newsgroup as well as our anti-spamming policy >>
    << are at www.asktax.org. >>
    << Copyright (2011) - All rights reserved. >>
    << ------------------------------------------------------- >>

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  • From Stuart O. Bronstein@21:1/5 to ira smilovitz on Thu Dec 30 01:27:42 2021
    ira smilovitz <ira.smilovitz@gmail.com> wrote:

    It appears you are correct. The only clear-cut "assistance" I can
    find is that if the husband was physically unable to care for
    himself during the period he was alive, the widow might be able to
    "claim" his income was $500 (two or more qualifying children) for
    the month. See https://www.irs.gov/newsroom/child-and-dependent-care-credit-faqs
    (FAQ #17).

    I saw something on the IRS website talking about allowing a filing as a qualified widow(er) for 2020. What am I missing?

    --
    Stu
    http://DownToEarthLawyer.com

    --
    << ------------------------------------------------------- >>
    << The foregoing was not intended or written to be used, >>
    << nor can it used, for the purpose of avoiding penalties >>
    << that may be imposed upon the taxpayer. >>
    << >>
    << The Charter and the Guidelines for submitting posts >>
    << to this newsgroup as well as our anti-spamming policy >>
    << are at www.asktax.org. >>
    << Copyright (2011) - All rights reserved. >>
    << ------------------------------------------------------- >>

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  • From ira smilovitz@21:1/5 to Stuart O. Bronstein on Thu Dec 30 09:56:00 2021
    On Thursday, December 30, 2021 at 1:30:22 AM UTC-5, Stuart O. Bronstein wrote:
    ira smilovitz <ira.sm...@gmail.com> wrote:

    It appears you are correct. The only clear-cut "assistance" I can
    find is that if the husband was physically unable to care for
    himself during the period he was alive, the widow might be able to
    "claim" his income was $500 (two or more qualifying children) for
    the month. See https://www.irs.gov/newsroom/child-and-dependent-care-credit-faqs
    (FAQ #17).
    I saw something on the IRS website talking about allowing a filing as a qualified widow(er) for 2020. What am I missing?

    --
    Stu
    http://DownToEarthLawyer.com
    --

    Qualified widow(-er) status is available for two years beginning the year after the year the spouse dies. It isn't available in the year of death of the spouse.

    Ira Smilovitz, EA
    Leonia, NJ

    --
    << ------------------------------------------------------- >>
    << The foregoing was not intended or written to be used, >>
    << nor can it used, for the purpose of avoiding penalties >>
    << that may be imposed upon the taxpayer. >>
    << >>
    << The Charter and the Guidelines for submitting posts >>
    << to this newsgroup as well as our anti-spamming policy >>
    << are at www.asktax.org. >>
    << Copyright (2011) - All rights reserved. >>
    << ------------------------------------------------------- >>

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  • From Adam H. Kerman@21:1/5 to Stuart O. Bronstein on Thu Dec 30 21:15:26 2021
    Stuart O. Bronstein <spamtrap@lexregia.com> wrote:
    ira smilovitz <ira.smilovitz@gmail.com> wrote:

    It appears you are correct. The only clear-cut "assistance" I can
    find is that if the husband was physically unable to care for
    himself during the period he was alive, the widow might be able to
    "claim" his income was $500 (two or more qualifying children) for
    the month. See >>https://www.irs.gov/newsroom/child-and-dependent-care-credit-faqs
    (FAQ #17).

    I saw something on the IRS website talking about allowing a filing as a >qualified widow(er) for 2020. What am I missing?

    If the taxpayer's spouse died during the tax year, the widow cannot
    claim qualifying widower status. The spouse had to have died during the
    two prior calendar years as one of the qualifications.

    2020 1040 instructions, page 15

    Qualifying Widow(er)

    You can check the "Qualifying wid-
    ow(er)" box at the top of Form 1040 or
    1040-SR and use joint return tax rates
    for 2020 if all of the following apply.

    1. Your spouse died in 2018 or 2019
    and you didn't remarry before the end of
    2020.

    2. You have a child or stepchild (not
    a foster child) whom you can claim as a
    dependent or could claim as a dependent
    except that, for 2020:

    a. The child had gross income of
    $4,300 or more,

    b. The child filed a joint return, or

    c. You could be claimed as a de-
    pendent on someone else's return.

    If the child isn't claimed as your de-
    pendent, enter the child's name in the
    entry space below the filing status
    checkboxes. If you don't enter the name,
    it will take us longer to process your re-
    turn.

    3. This child lived in your home for
    all of 2020. If the child didn't live with
    you for the required time, see Exception
    to time lived with you, later.

    4. You paid over half the cost of
    keeping up your home.

    5. You could have filed a joint re-
    turn with your spouse the year he or she
    died, even if you didn't actually do so.
    If your spouse died in 2020, you can't
    file as qualifying widow(er). Instead, see
    the instructions for Married Filing
    Jointly, earlier.

    --
    << ------------------------------------------------------- >>
    << The foregoing was not intended or written to be used, >>
    << nor can it used, for the purpose of avoiding penalties >>
    << that may be imposed upon the taxpayer. >>
    << >>
    << The Charter and the Guidelines for submitting posts >>
    << to this newsgroup as well as our anti-spamming policy >>
    << are at www.asktax.org. >>
    << Copyright (2011) - All rights reserved. >>
    << ------------------------------------------------------- >>

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  • From Stuart O. Bronstein@21:1/5 to Adam H. Kerman on Thu Dec 30 22:37:21 2021
    "Adam H. Kerman" <ahk@chinet.com> wrote:

    If the taxpayer's spouse died during the tax year, the widow
    cannot claim qualifying widower status. The spouse had to have
    died during the two prior calendar years as one of the
    qualifications.

    But in the year the spouse died the surviving spouse can file as
    married. Isn't that essentially the same from a dollar and cents
    standpoint?

    --
    Stu
    http://DownToEarthLawyer.com

    --
    << ------------------------------------------------------- >>
    << The foregoing was not intended or written to be used, >>
    << nor can it used, for the purpose of avoiding penalties >>
    << that may be imposed upon the taxpayer. >>
    << >>
    << The Charter and the Guidelines for submitting posts >>
    << to this newsgroup as well as our anti-spamming policy >>
    << are at www.asktax.org. >>
    << Copyright (2011) - All rights reserved. >>
    << ------------------------------------------------------- >>

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  • From ira smilovitz@21:1/5 to Stuart O. Bronstein on Fri Dec 31 00:08:42 2021
    On Thursday, December 30, 2021 at 10:42:03 PM UTC-5, Stuart O. Bronstein wrote:
    "Adam H. Kerman" <a...@chinet.com> wrote:

    If the taxpayer's spouse died during the tax year, the widow
    cannot claim qualifying widower status. The spouse had to have
    died during the two prior calendar years as one of the
    qualifications.
    But in the year the spouse died the surviving spouse can file as
    married. Isn't that essentially the same from a dollar and cents
    standpoint?

    --
    Stu
    http://DownToEarthLawyer.com
    --

    Yes, but the question that started this thread had to do with the Child Care Credit which, for a MFJ return, is based on the lower income of the two spouses. In the relevant case, essentially zero.

    One of my colleagues has pointed out that he believes that IRC ยง7703 provides authority to file as HoH with the fact pattern of the OP. Whether this is better (with Child Care Credit) than MFJ (without the credit) is an exercise for the taxpayer/
    preparer.

    Ira Smilovitz, EA
    Leonia, NJ

    --
    << ------------------------------------------------------- >>
    << The foregoing was not intended or written to be used, >>
    << nor can it used, for the purpose of avoiding penalties >>
    << that may be imposed upon the taxpayer. >>
    << >>
    << The Charter and the Guidelines for submitting posts >>
    << to this newsgroup as well as our anti-spamming policy >>
    << are at www.asktax.org. >>
    << Copyright (2011) - All rights reserved. >>
    << ------------------------------------------------------- >>

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  • From Adam H. Kerman@21:1/5 to Stuart O. Bronstein on Fri Dec 31 12:55:24 2021
    Stuart O. Bronstein <spamtrap@lexregia.com> wrote:
    "Adam H. Kerman" <ahk@chinet.com> wrote:

    If the taxpayer's spouse died during the tax year, the widow
    cannot claim qualifying widower status. The spouse had to have
    died during the two prior calendar years as one of the
    qualifications.

    But in the year the spouse died the surviving spouse can file as
    married. Isn't that essentially the same from a dollar and cents
    standpoint?

    I agree. The purpose of qualifying widow status was to continue the
    benefit of married filing jointly for two additional tax years.

    If there is a tax advantage to filing separately in the year of death of
    one of the spouses, is it possible to do so?

    --
    << ------------------------------------------------------- >>
    << The foregoing was not intended or written to be used, >>
    << nor can it used, for the purpose of avoiding penalties >>
    << that may be imposed upon the taxpayer. >>
    << >>
    << The Charter and the Guidelines for submitting posts >>
    << to this newsgroup as well as our anti-spamming policy >>
    << are at www.asktax.org. >>
    << Copyright (2011) - All rights reserved. >>
    << ------------------------------------------------------- >>

    --- SoupGate-Win32 v1.05
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  • From ira smilovitz@21:1/5 to Adam H. Kerman on Fri Dec 31 13:37:46 2021
    On Friday, December 31, 2021 at 1:00:04 PM UTC-5, Adam H. Kerman wrote:
    Stuart O. Bronstein <spam...@lexregia.com> wrote:
    "Adam H. Kerman" <a...@chinet.com> wrote:

    If the taxpayer's spouse died during the tax year, the widow
    cannot claim qualifying widower status. The spouse had to have
    died during the two prior calendar years as one of the
    qualifications.

    But in the year the spouse died the surviving spouse can file as
    married. Isn't that essentially the same from a dollar and cents >standpoint?
    I agree. The purpose of qualifying widow status was to continue the
    benefit of married filing jointly for two additional tax years.

    If there is a tax advantage to filing separately in the year of death of
    one of the spouses, is it possible to do so?
    --

    Yes. One can always file separately.

    Ira Smilovitz, EA
    Leonia, NJ

    --
    << ------------------------------------------------------- >>
    << The foregoing was not intended or written to be used, >>
    << nor can it used, for the purpose of avoiding penalties >>
    << that may be imposed upon the taxpayer. >>
    << >>
    << The Charter and the Guidelines for submitting posts >>
    << to this newsgroup as well as our anti-spamming policy >>
    << are at www.asktax.org. >>
    << Copyright (2011) - All rights reserved. >>
    << ------------------------------------------------------- >>

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