They word this horribly
year one is the year which you spouse died, during that tax year without dependents you are a widow as I read it
but the two tax years after that you must have a dependant as one of the ADDITIONAL 5 requirements to claim being a widow
the tax law and this post court year 2 and 3 but year one which is a partial calendar year but a complete tax year you are legally a widow I think it’s worded horribly and skipped ignored everyone focuses on year two and three requiring a dependant but the tax year in which they died you are a widow even without children RIGHT? Technically could maybe argue the stepchild point for year 1 in my case but shouldn’t need to?
