Q. Can women who always are careful to come to the blowing of the Shofar, eat before? Do they have to make Kiddush?
A. Shulchan Aruch (O.H. 589: 3, 6) rules that although women are exempt from the mitzva of Tekias Shofar, since it is time dependent, they are encouraged to comply with it and listen or recite the blessing.
Poskim write that even if they have accepted the mitzva as an obligation, and they always attend to Tekias Shofar, when in need, they are allowed to make Kiddush before and eat (Chayei Adam 141: 7, Kitzur Shulchan Aruch 129: 19, Nitei Gavriel 40: 3, and others).
Horav Shlomo Miller’s Shlit’a opinion is similar.
Rabbi A. Bartfeld as advised by Horav Shlomo Miller and Horav Aharon Miller Shlit’a