CHANGING FS 5 TO FS 4Shown is the filing status and exemption area of Form 1040. In the filing status area, the taxpayer has checked box 5 for Qualifying widow(er) with dependent child. Taxpayer has noted Spouse Died in 2018 to the right of the filing status 5 designation.In the Exemption area, the taxpayer has written the name Randy Finch on line for Dependents. Randy's SSN is present and reads 000-00-5678.Taxpayer checked the designation in column 4 to indicate the child qualifies for the Child Tax Credit.The far right side of the exemption area shows that 1 dependent is edited in position 1.Tax examiner has circled the filing status Qualifying Widow(er) box (the date of death is past the 2 years for qualifying widow status) in the filing status area in red.Tax examiner has checked filing status Head of household (HOH) box in the filing status area in red.