Thank you for your reply and it is all beginning to make sense. I see where Turbo Tax says there is a special rule as you were saying.
As described below:
Special Rules for Dependents of a Qualifying Surviving Spouse
Individuals who lost their spouse in 2021 or 2022 and did not remarry before the end of 2023 may file as Qualifying Surviving Spouse if they had a child or stepchild who:
- Had gross income of $4,700 or more
- Filed a joint return
As long as:
- Your child lived in your home for all of 2023 , and
- You paid over half the cost of keeping up the home you both lived in, and
- You could have filed a joint return with your spouse the year they died, even if you didn't actually do so.
If the child did not live in your home because of a "temporary absence" like attending school, vacation, business, medical care, military service or detention in a juvenile facility, these times of temporary absences count as time lived in your home.
Just to confirm, I have not been able to find this in the 1040 Instructions or Pub 501.
What am I missing?
Thanks for your input.
