IRS said I was wrong

[arlo]

Wife died during June 2014. Both had income. Husband remarried Augut 2014. New wife Has Income for 2014

I told the husband he would have to file Jointly with his new Wife. His exwife would have to file by herself MFS.

IRS said that is not the way it should have been done. Husband Should have filed Jointly with exwife. How should new wife

file? IRS did not have an answer. You thougts.

[TaxGuyBill]

According to Publication 17, you are right.


Spouse died during the year. If your spouse died during the year, you are considered married for the whole year for filing status purposes.

If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child .

If you remarried before the end of the tax year, you can file a joint return with your new spouse. Your deceased spouse's filing status is married filing separately for that year.

http://www.irs.gov/publications/p17/ch02.html#en_US_2014_publink1000170746

[TaxGuyBill]

I found the legal gibberish in §1.6013-1(d)(2):


(2) The provision allowing a joint return to be made for the taxable year in which the death of either or both spouses occurs is subject to two limitations. The first limitation is that if the surviving spouse remarries before the close of his taxable year, he shall not make a joint return with the first spouse who died during the taxable year. In such a case, however, the surviving spouse may make a joint return with his new spouse provided the other requirements with respect to the filing of a joint return are met. The second limitation is that the surviving spouse shall not make a joint return with the deceased spouse if the taxable year of either spouse is a fractional part of a year under section 443(a)(1) resulting from a change of accounting period. For example, if a husband and wife make their returns on the calendar year basis and the wife dies on March 1, 1956, and thereafter the husband receives permission to change his annual accounting period to a fiscal year beginning July 1, 1956, no joint return shall be made for the short taxable year ending June 30, 1956. Similarly, if a husband and wife who make their returns on a calendar year basis receive permission to change to a fiscal year beginning July 1, 1956, and the wife dies on June 1, 1956, no joint return shall be made for the short taxable year ending June 30, 1956.

https://www.law.cornell.edu/cfr/text/26/1.6013-1#d_2

[taxea]

Send the gibberish with a copy of IRS letter telling you it was filed incorrectly. Resend the original return with it. They have to accept the original filing date. Dont let them attach any late filing or payment fees if it goes beyond 4/15.

[arlo]

IRS said I was wrong

IRS called the client back and said the returns were correct. Send in Form 1310 to get refund.
Maybe we should have more schooling for the agents.........

[taxea]

IRS called the client back and said the returns were correct. Send in Form 1310 to get refund.
Maybe we should have more schooling for the agents.........

Congress cut their budget so they seem to be using less knowledgeable agents

[Jiggers]

Congress cut their budget so they seem to be using less knowledgeable agents

A few hours in class won't make a good IRS employee.

As neither will a few hours in class make a good tax return preparer. It takes a lifetime of education and experience. I have been preparing returns for 33 years. I am still learning new stuff every day!

[Roland Slugg]

I told the husband he would have to file Jointly with his new Wife.

That advice was not exactly correct. He may file a joint return with his new wife, but he does not have to. He can not file jointly with his deceased wife, however. Her 2014 return must be filed for her alone, as MFS. (Personally, I think the fairest thing to do would be for all three of them to file a single, joint return for 2014 ... or at the very least allow the deceased wife to file as single.)

IRS said that is not the way it should have been done. Husband Should have filed Jointly with exwife. How should new wife file? IRS did not have an answer.

In what manner did the IRS convey that incorrect advice to you? Did you call and ask them? Did you prepare returns that were filed and then rejected? Just wondering.

[Super Mom]

And now we must deal with an entirely new government branch called "Obamacare". I had a client in today talking about her nightmarish experience with clueless employees at the marketplace. Why should WE be dealing with this?????

[arlo]

IRS said I was wrong

After I sent in the returns. The IRS sent the client a notice saying he had to file a joint return with his ex-wife. Client called IRS 800 number to find out what he had to do. Agent said you just answer my questions I can hold up this return for ever if I want. After answering all the questions the agent admitted the returns were filed correctly and for him to file another form to get his refund. So I filed the return and am waiting to see what happens.