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Deductions & credits
Since they were actually married as of December 31, 2021, they have to file married...something. If you are going to claim your son as a dependent then your daughter-in-law will need to choose the filing status Married Filing Separately or potentially Head of Household if she meets the qualifications.
See Who can I claim as my dependent? for specifics for claiming your son as your dependent.
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‎January 31, 2022
5:38 PM