@dandersoncpa88 wrote:
Is the daughter who is 47 and is the qualifying person but not a dependent on dad's return, still able to file her return as single with the standard deduction? Thanks!
Yes. The OP's 47-year-old daughter cannot be claimed as a dependent by anyone because of her age and income. She answers No to the question of whether anyone can claim her as a dependent. We don't know if she can file as single because we don't know if she is single or married. The OP never said. But whatever her filing status is, she can get the regular standard deduction for someone who is not a dependent. She cannot file as head of household, even though she has children, because the OP (the grandparent) is paying more than half the cost of keeping up the home.
Basically, being the qualifying person for her parent to file as qualifying surviving spouse does not affect the daughter's tax return at all, as long as she is not also a dependent.
