Discussion:Does a grandchild qualify a person for qualifying Widow(er)?

Thanks for any & all help. mikeburg

§2(a) defines the special rule for surviving spouse. Note that (a)(1)(B) specifically mentions only 4 eligible dependents:

(B) who maintains as his home a household which constitutes for the taxable year the principal place of abode (as a member of such household) of a dependent (i) who (within the meaning of section 152 , determined without regard to subsections (b)(1) , (b)(2) , and (d)(1)(B) thereof) is a SON, STEPSON, DAUGHTER, or STEPDAUGHTER of the taxpayer, and (ii) with respect to whom the taxpayer is entitled to a deduction for the taxable year under section 151 .