Deceased Taxpayer

[peggysioux]

This probably sounds like a no-brainer (or I think should be a no brainer) but want to make sure with out tax preparers.....If taxpayer and spouse file MFS for 2008 and husband died 4/9/09, can wife still sign husband's return and "filing as surviving spouse"?? When I file the return MFJ, my software automatically puts "filing as surviving spouse" in signature area, but when I mark as MFS, note does not print.

[erchess]

Two Players Involved

There are potentially two players involved here. One is the surviving spouse and the other (who could perfectly well be the surviving spouse) is the executor or executrix of the estate or the Court Appointed Representative. It is this latter person, if different from her, who makes all decisions regarding her late husband's taxes and who signs his return. This person would sign as "Executor", "Executrix" or "Representative". (The Executor, a male or the Executrix, a female is the person who is in charge of taking care of the estate's property and filing paperwork with the court and perhaps appearing in court so that the property can be distributed to the beneficiaries and then making the distribution. Sometimes this person is also responsible for the Federal and State tax filings and sometimes instead there is a "Court Appointed Representative" who has the latter responsibility.)

I believe that only in the case of a joint return would she be "Filing as Surviving Spouse". In other words if they file separately I believe she signs his return as "Executrix" (if she is that) and if your software won't put that in you can have her write it or write that part yourself assuming you prepare the return. If she files separately from him the fact of his death is irrelevant to the way she signs her own return.

By the way, even if there is an Executor or Executrix besides her, she and that person can agree on a joint return but within a certain period the other person can change mind and decide on separate filing in which case she will have to amend her return.

I'm assuming that in all cases the software will write "His Name Deceased Date of Death" across the tops of the first pages of his Federal and State Returns.

I hope this helps and does not repeat stuff you already knew. If you have further questions post them and someone who knows will answer If I have made any error surely someone will point it out.

[Burke]

If taxpayer and spouse file MFS for 2008 and husband died 4/9/09, can wife still sign husband's return and "filing as surviving spouse"?? When I file the return MFJ, my software automatically puts "filing as surviving spouse" in signature area, but when I mark as MFS, note does not print.

No, she cannot file his return MFS and sign his return and "filing as surviving spouse."
IF she is the responsible party for handling his affairs (personal representative, whether appointed by the court or not), she can sign "(his name) by (her name), PR." Best to file Form 56 with IRS to notify them of fiduciary capacity, and don't forget 1310 if refund is due, attaching appropriate forms if necessary. Otherwise, court-appointed executor or personal rep signs and attaches those documents.