Question

Question 32 (1 point) Bill died on February 5, 2016. His wife, Bonnie, and their 20-year-old son, Bob, survive. In 2019, Bob attends college part-time. His taxable wages are $4,500 and he lives with his mother the entire year. Bonnie pays all of the household costs. What is Bonnie's filing status for 2019? 1) Single 2) Qualifying widow(er) 3) Married, filing jointly 4) Head of household 5) None of the above

Answer 1

Answer is option 1

1. Single

As Bonnie’s husband died in 2016, she is eligible for the qualifying widow(er) status in year 2017 and 2018. For 2019, there are two options that applicable to her: single and head of household.

For head of household she needs to single and have a dependent. However, Bob cannot be claimed as her qualifying dependent as he is part-time student and above 19 years. So he cannot be claimed as her qualifying child. Also his income above $4200, so cannot be claimed as qualifying relative also. Thus, Bonnie is single for the tax year 2019 but she has no qualifying dependent. She has to file as single.