Qualifying Widow

[Christian]

I have a grandmother age 77 whose husband died in 2020. A grandson who is 18 years of age last year and graduates this year lives with her. I believe she qualifies for the QW status but find the wording in the description a bit confusing. What do y'all think and ,of course, she has not remarried.

[Pacun]

I think in this case "child" means son or daughter:

"Have a child, stepchild, or adopted child who qualifies as the taxpayer’s dependent for the year or would qualify as the taxpayer’s dependent except that he or she does not meet the gross income test, or does not meet the joint return test, or except that the taxpayer may be claimed as a dependent of another taxpayer."

So, I would say your client doesn't qualify for QW.