Richard is age 39 and was widowed in 2017 . He has a daughter, Isabella, age 5 . Richard provided the entire cost of maintaining the household and over half of the support for Isabella . In order to work, he pays childcare expenses to Busy Bee Daycare . Richard declined to receive advance child tax credit payments in 2021 . Richards earned income in 2019 was $19,000. Richard and Isabella are U .S . citizens and lived in the United States all year in 2021 . Richard received the third Economic Impact Payment (EIP3) in the amount of $2,800 in 2021.

30. Richard is not eligible to claim the Qualifying Widower filing status. True False