Who can force MFS status?

[Snaggletooth]

Decedent died in June, 2008. Wife of a few years is contemplating whether to file a joint or separate tax return, with a Married, filing Separate status.

Daughter of his first wife has his power of attorney over holdings. She is also contemplating whether to allow her stepmother to file joint, or insist that her father file her final return with a MFS status, separate and apart from her stepmother.

Decedent's holdings of wealth are considerable. Does surviving wife have the right to insist on filing joint? or does daughter have the right to insist he file separate??

[erchess]

Two Sources here with the same info

US Master Tax Guide Para 168 "Generally where one spouse dies, a joint return can be filed only by the executor/administrator and the survivor." The paragraph goes on to note that there is an exception when there is no executor and the late spouse has not filed but even in that case if an executor is later appointed this individual has a year from the due date including extensions to file an MFS return that will invalidate the MFJ return. TTB SB Edition 10-8 contains more or less the same information on the right hand side of the page under the heading "Joint Returns". TTB is more easily read than Master Tax Guide but it doesn't specifically mention that an executor or representative is sometimes appointed after the filing of a joint return. It does mention that the representative can change her mind, which is not in Master Tax Guide. Both useful books I'd say.

[WhiteOleander]

Just to note. The POA is no longer effective after the person dies. So, the daughter would need to be the executrix of the estate to have any say at all.

[Gretel]

The personal representative, appointed by a court, has the final say on how a return is filed and can file an amended return to change status.