IRS rejected my mom's qualifying widow status and now demands $5k - not sure why she doesn't qualify

This is a common misunderstanding with the qualifying widow (surviving spouse) filing status. To qualify, your mom needs to have a "qualifying child" as a dependent, not just any dependent. A qualifying child for this purpose must be under 19 (or under 24 if a full-time student). Since your sister wasn't a full-time student, she doesn't count as a qualifying child for the filing status requirement, even though she can still be claimed as a dependent under the "qualifying relative" rules. That's why your mom was able to claim the Credit for Other Dependents but not the Child Tax Credit. This is a subtle distinction that tax software sometimes misses during the interview process. The qualifying surviving spouse status is very specific - you must have a qualifying child dependent (not just any dependent) to use it. Your mom should respond to the IRS letter with a payment plan request if she can't pay the full amount immediately. The good news is, you can usually get on a reasonable monthly payment plan with minimal hassle.

I went through something similar with my taxes last year and found this document analysis tool called taxr.ai that helped me understand exactly why the IRS was challenging my filing status. I uploaded the IRS letter and my tax returns to https://taxr.ai and it highlighted the specific requirements I was missing for my claimed status. The tool showed me that I had misunderstood a key requirement about dependents vs qualifying children (similar to your situation). It also suggested the correct way to respond to the IRS with proper documentation. Ended up saving me from making the same mistake again and helped me craft a response that got the penalties reduced.

I tried taxr.ai after seeing it mentioned here and it was surprisingly helpful! I uploaded the confusing letter my husband received about our dependent care credit being rejected, and the tool immediately identified that we were missing Form 2441 documentation. What impressed me was how it explained everything in plain English instead of tax jargon. It even generated a sample response letter that I could customize. We submitted the response last week and already got confirmation that our issue is being resolved. Definitely worth checking out if you're getting cryptic IRS notices like the OP's mom.

I feel your pain! When I got hit with a similar letter, I spent WEEKS trying to reach someone at the IRS to explain why they were wrong. Literally called 30+ times, always got the "high call volume" message and disconnected. Super frustrating! Finally found this service called Claimyr that got me through to an actual IRS agent in about 20 minutes. Check out how it works: https://claimyr.com or see their demo at https://youtu.be/_kiP6q8DX5c The IRS agent was able to explain exactly why my filing status was rejected (turns out I was missing a specific form) and helped me set up a payment plan with reduced penalties. Saved me thousands versus just paying what the letter demanded.

I have to apologize to Profile 18 about Claimyr. After my skeptical comment, I actually tried it because I was desperate with my own IRS issue (they claimed I didn't report income that I definitely did). I was SHOCKED when I got a call back in about 35 minutes saying they had an IRS agent on the line. Spoke with someone who actually pulled up my file and helped me understand what documentation I needed to submit. Just sent it in yesterday so don't know the outcome yet, but at least I'm not in the dark anymore. Definitely worth it when you're dealing with a time-sensitive tax issue like the original poster's mom. Being able to actually speak to someone makes a huge difference in understanding what's really going on.

I think everyone is missing something important here. OP, you said your dad died in 2021 and mom filed MFJ that year, then filed as qualifying widow for 2022 and 2023. That's correct procedure. But to qualify as a surviving spouse (widow), there's a two-year limit after the year your spouse died. So if your dad passed in 2021, she could use qualifying widow status for 2022 and 2023 tax years, but not for 2024 (which would be filed in 2025). Has the IRS specified which tax year they're disputing? If they're challenging her 2022 or 2023 returns, then the student status of your sister is probably the issue as others mentioned. But if they're saying she can't file as qualifying widow for her upcoming 2024 return, that would actually be correct - the two-year period is ending.

Just want to add that your mom should definitely respond to the IRS rather than ignoring the letter. The $6,300 they're asking for might actually be negotiable. If this is her first time having an issue, she might qualify for first-time penalty abatement, which could reduce some of the amount. Also, was your sister enrolled at least half-time in college? There's a difference between "not full-time" and "less than half-time" for various tax purposes. If she was at least half-time, it might be worth mentioning in your response to the IRS.