Need advice

[Kram BergGold]

To sum up

First wife is required to file MFS for the part of the year she was alive. As her only income during this time is $675 of SS she is not required to file. So write a letter to IRS in response to their letter telling them she only has $675 of income and is not required to file.
On another matter, I hope you stepped up 1/2 of the basis on the sale of the second home in Hawaii on the husband and new wife's return.

[Chief]

Need advice

First wife is required to file MFS for the part of the year she was alive. As her only income during this time is $675 of SS she is not required to file. So write a letter to IRS in response to their letter telling them she only has $675 of income and is not required to file.
On another matter, I hope you stepped up 1/2 of the basis on the sale of the second home in Hawaii on the husband and new wife's return.

Yes, I did. Thanks for pointing that out.

[Chief]

Need advice

Thanks to all of you. You helped a great deal to clear up my thinking in this matter. This message board is great and it's because of all of you. This matter pertained to a client who was a classic textbook situation. Again THANKS.

[joanmcq]

I'm a bit confused. Just because the pub says you CAN file MFJ with second wife and that makes wife 1 MFS, does that mean you are REQUIRED to file MFJ with wife 2 and wife 1 MFS. If not, I still think he can't unelect the MFJ filing with wife 1.

[Chief]

Need Advice

Joan, see directions on the 1040X form. Apparently he can.

[joanmcq]

I looked. I see instructions for changing from MFS to MFJ, but not anything that describes the situation we are discussing. Also filing for a deceased TP. Can you point me to a page number or specific quote?

[xgflek]

Was ineligible to file MFJ with wife 1

Just in response to Joan, Husband was not eligible to file MFJ with wife 1 as soon as he married wife 2 in wife 1's year of death. The original filing of MFJ with wife 1 is not allowed, his only option at that point is either MFS or MFJ with wife 2, and wife 1's only option is MFS. Husband was never able to file as he originally did so there is no problem changing status as it was wrong to begin with.

In response to the second part of your response filing for a deceased TP is an everyday occurrence, a responsibility of the executor of the estate of wife 1, or personal representative, or whatever the responsible party is named in the particular state.