Surviving Spouse fails to file

[Skate1968]

They don't penalize older women for filiing 1040s late after year of death, do they?

I just spoke to a very nice widowed woman over the phone. Based on the info i have she'll need to file a 1040 for 2006 this year-- pretty simple.

I'm not year sure as to whether she'll need to file for 2005, the year her spouse passed away. Being able to file as Married Joint in 2005 might

How does the IRS treat this? If the need arises I hope that i can tell her that she wont get any late filing penalty. Or will she get a penalty and then we appeal it?

(thanks much)

[jainen]

the normal course of things

Death of a close family member is a classic "reasonable cause," though two years is a bit long. Potential penalty is based on amount owing, in the normal course of things.

[Skate1968]

Thanks Jainen,

If she's required to file for 2005 she probably wont owe much if anything.

I just spoke to IRS. Here's the plan.

If she's required to file a late 2005 1040 we do that. We also pay any tax owed with interest. Then I attach a note on the 1040 requesting that the 'late penalty be waived. Surving spouse was unaware of tax filing requirements.'

Does this sound right?

[OldJack]

No. " Surviving spouse was unaware of tax filing requirements." is not an excuse to wave penalty. Ignorance is not one of the reasonable causes acceptable by the IRS. You need to make it some wording that it is because of a death in the family.

[Bird Legs]

In addition to that

The IRS may ignore the request for penalty abatement attached to the return.
I did that one time. When I received a bill for the penalty I asked the IRS why,
because I had requested the abatement.
The answer was that the penalty could not be abated at that time because the
penalty was not assessed until after the return was processed.
The request was completely ignored so I had to request it the second time after
I received the bill from the IRS. This time the penalty was abated.

[Skate1968]

Thanks Jack!

I'll work on the wording if she needs to file for 2005.

'Taxpayer unable to file due to death of spouse. Request that late penalty be waived.'

or something like that

[Bird Legs]

You might add

That because of the death of spouse, the surviving widow could not immediately locate
all the records needed to file a return. That the return was prepared as soon as
all the info was obtained.

[OldJack]

'Taxpayer unable to file due to death of spouse. Request that late penalty be waived.'

If I worked at the IRS I would accept that. Its good to make a flat statement like that without explaining in detail as the details can trip you up sometimes and make it look like you are lying. Also, any time you write anything to the IRS you write it so that a third grader could understand it. I sometimes think that is who they hire.

[Skate1968]

any time you write anything to the IRS you write it so that a third grader could understand it. I sometimes think that is who they hire.

Ummm. Did i tell you about the recent job interview that i went on?

[jainen]

an appropriate level

>>a third grader.... that is who they hire<<

They used to hire 3rd graders and try to train them up. Then some management efficiency expert showed them how much cheaper it is to hire college grads and degrade their minds down to an appropriate level.

[OldJack]

Ummm. Did i tell you about the recent job interview that i went on?

Yes... and you obviously were over qualified for the job!!!