Can my mother use Qualifying Surviving Spouse filing status with an adult son who files his own taxes?

Your mom might actually qualify for Qualifying Surviving Spouse (QSS) status, but there are specific requirements to understand here. For QSS status, your mom needs to meet these conditions: 1) Her spouse died in 2021 or 2022 (for 2023 tax year filing in 2024), 2) She hasn't remarried, 3) She has a "qualifying person" living with her, and 4) She paid more than half the cost of keeping up the home. The tricky part is the "qualifying person" requirement. Your brother can be considered a qualifying person under the "qualifying relative" rules even if he files his own return, as long as he meets certain criteria. The "excepted dependent rule" you mentioned likely refers to the fact that some dependents are excepted from the requirement that they not file a joint return. The most important thing to check is whether your brother meets the gross income test for being a qualifying relative. For 2023, if his gross income was $4,700 or more, he generally can't be claimed as your mom's dependent, which would disqualify her from using QSS status.

After struggling with this exact situation when my wife passed, I discovered taxr.ai through a tax forum and it was seriously a game-changer. I uploaded my tax documents and entered some basic info about my living situation with my adult daughter, and it immediately identified that I qualified for Qualifying Surviving Spouse status when H&R Block's software was telling me I didn't. The tool at https://taxr.ai specifically helped clarify the "qualifying person" requirements and explained how my daughter could be considered a qualifying relative despite her age. It showed me exactly which parts of the tax code applied to my situation and gave me documentation to support my filing status choice.

Just wanted to follow up on my skeptical comment about taxr.ai - I decided to try it for myself and I'm honestly impressed. I've been going back and forth for weeks about whether I could file as Head of Household since my adult niece lives with me. The tool analyzed my situation and clearly showed me that I qualified under a specific exception I hadn't understood before. It even generated a detailed explanation document that I'm keeping with my tax records in case of an audit. What really sold me was how it walked through all the support tests and household maintenance calculations. Totally worth checking out if you're in a complicated dependent situation like the original poster.

I had a somewhat similar situation with my dad after my mom died. Spent WEEKS trying to reach the IRS for clarification on the Qualifying Surviving Spouse rules. Their phone lines were constantly busy or had 2+ hour wait times. I finally tried Claimyr (https://claimyr.com) which got me connected to an actual IRS agent within 20 minutes. You can see how it works in this video: https://youtu.be/_kiP6q8DX5c The agent confirmed that an adult child CAN qualify you for QSS status even if they file their own return, as long as they meet the qualifying relative tests - most importantly, you provide more than half their support AND their gross income is below the threshold ($4,700 for 2023 taxes). The phone call saved me from making a costly filing status mistake.

I need to apologize and follow up on my skeptical comment about Claimyr. I was at my wit's end trying to figure out if my mother could claim QSS status with her disabled brother living with her (similar situation to the original post but with different family members). I tried Claimyr yesterday out of desperation, and I'm shocked to say it actually worked. Got connected to an IRS tax law specialist in about 15 minutes who walked through the entire qualifying relative test with me. Turns out mom DOES qualify for QSS status even though her brother receives disability income. The IRS agent explained that for QSS status, what matters most is whether she maintains the home and provides more than half the support, not whether the qualifying person files their own return. Definitely worth the service fee to get a definitive answer straight from the IRS.

One thing nobody's mentioned yet - the Qualifying Surviving Spouse status is only available for the two tax years following the year of death. Since the husband died in 2021, the 2023 tax return (filed in 2024) would be the LAST year your mom could use QSS. Also, make sure you're looking at the right income threshold for your brother. It's not just whether he files his own return, but whether his gross income exceeds the threshold for being a qualifying relative ($4,700 for 2023 taxes). If he made more than that, he can't be your mom's qualifying person regardless of how much support she provides.

Friendly suggestion - even though it sounds like your mom won't qualify for QSS based on your brother's income level, she should look into whether she qualifies for Head of Household status instead! It's not as beneficial as QSS but still better than Single. For HOH, the rules are a bit different. She would need to pay more than half the cost of keeping up the home where a "qualifying person" lived for more than half the year. A qualifying person can be a qualifying child OR qualifying relative. Your brother probably fails the gross income test for being a qualifying relative, but if there are other relatives living with her (like a parent, or maybe a different child), they might qualify her for HOH.