Death Of Taxpayer Filing Status

[TAXNJ]

Has there been any change in the period for DEATH OF TAXPAYER FILING STATUS to file MFS in 2008, 2009 or 2010 ? or is it still ONLY ONE YEAR to file MFJ (if meets the requirements) ?

I believe Qualifying Widow(er) (if meets the requirements) is for TWO years after date of death

Thanks in advance

[Kram BergGold]

filing status

In the year of death the filing status is what it would have been had no one died. I had a married couple who both died in 2010. Their filing status, MFJ. Qualifying widow is in effect for the two years after year of death if taxpayert has a qualifying child.

[JG EA]

Has there been any change in the period for DEATH OF TAXPAYER FILING STATUS to file MFS in 2008, 2009 or 2010 ? or is it still ONLY ONE YEAR to file MFJ (if meets the requirements) ?

I believe Qualifying Widow(er) (if meets the requirements) is for TWO years after date of death

Thanks in advance

The spouse may file MFJ in the same year the other spouse died IF he or she didn't remarry by the end of the year. QW is for the next two years (after the year of death) if there are children involved. (See rules on children in TTB 3-14) and again not remarried.

No change.

[ToledoEd]

As stated above, in the year of death the surviving spouse can file MFJ with deceased spouse if they do not remarry. But if they die before filing for prior year, the surviving spouse could end up filing two years MFJ as surviving spouse.

[FEDUKE404]

Clarification

As stated above, in the year of death the surviving spouse can file MFJ with deceased spouse if they do not remarry. But if they die before filing for prior year, the surviving spouse could end up filing two years MFJ as surviving spouse.

I assume you mean "signing as" and not "filing as" the surviving spouse ??

Assuming no remarriage, a tax return for a married couple would be MFJ for the 2010 tax return if a spouse died in 2010. (If the spouse actually died in 2011, it's a no-brainer except the widow(er) signs the tax return as "surviving spouse.")

The same would apply to 2011 issues, such as a very recently deceased spouse. The 2011 tax return would still be MFJ, again assuming no remarriage.

QW status still applies, so far as a know, for the tax returns filed the first two years after MFJ cannot be used. This, of course, assumes the additional (dependent) requirements for QW are also met. In theory, the widow(er) just gets an additional two years worth of tax rates et al that were the same as they were with MFJ. After those two years, filing status would then likely be HOH. With no dependent, then S would be likely for all years after the MFJ filing status expired.

FE