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Level 6
March 29, 2025
Question

qualifying surviving spouse

  • March 29, 2025
  • 2 replies
  • 12 views

Hi,

A new client, came to usa with her kids in 03/01/2024. They got family visa however husband die in india on 12/03/23 before he came to US. Can she file as QSS with her kids?

GK

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2 replies

BobKamman
Level 15
March 29, 2025

"You were entitled to file a joint return with your spouse for the year your spouse died."

They both were nonresident aliens in 2023, so this requirement is not met.  But does it really make much difference, compared with head of household?  I wouldn't risk the Revenge of ICE if she ever wanted to make a trip out of the country and then return.  

Intuit Community Champion
March 29, 2025

I would say yes, but I believe she would have to include her husbands, and her world wide income for 2024, as he was a nonresident, but she wants to treat him as a resident for tax purpose. Maybe @BobKamman would jump in with his thoughts

sjrcpa
Level 15
March 29, 2025

The husband died in 2023 so he has no 2024 worldwide income.

Bob did jump in with the correct answer.

The more I know the more I don’t know.