My wife and I have a 5 year old son. My wife was a stay-at-home parent with no earned income. Unfortunately, my wife unexpectedly died in September 2022. I had to put my son in daycare for October-December 2022 so I could continue to work. I incurred approximately $3,200 in expense for those months. However, I'm unable to claim this expense on Form 2441 because line 19 is $0 (spouse didn't work). However, technically I was single during that time period, and I'm only using MFJ because the IRS permits the surviving spouse to file MFJ in the year of death and that is the most advantageous filing status.
Does anyone know if I can claim the maximum $3,000 for my situation? Like I mentioned, I was single during that period, and only put my son in daycare so I could work. I didn't read anywhere in Publication 503 that addresses this situation, and I even called the IRS and the person I spoke with said she didn't know.
Thanks!
