Deceased Taxpayer

[erchess]

Married couple is py client. TP died in 08. I will be doing the couple's 07 Return or at least filing them for an extension next week. I know what to do in my software if she elects a paper return. However Tech Support says the return can be efiled but I did not understand their instructions for doing this and I can't find them in TTB. Can anyone assist me? Also can anyone confirm that F1310 (I think it is) is not required until their 08 return assuming he died in 08 and was married to her at both the time of his death and the end of 07?

[fliszt]

What software do you have?

I use ProSeries and all I do on the info worksheet is fill in the tp date of death. Then file the return MFJ for 07 and will be MFS for 08. Then I ck the efile box for Fed 1040. Then the software prints DOD at top of 1040 page 1. Am I missing your question or does this answer your question?
Larry

[fliszt]

1310

Forgot to answer this part. All I do is just check the box for spouse claiming refund.
Larry

[erchess]

Ty Larry

It sounds as though you are doing a paper return. I know how to do that but what if we decide to efile? I charge an extra ten dollar fee if they paperfile a return that could have been efiled. I am thinking that the efile permission document has to be different from what it would be if both were still alive at the time of filing but I did not understand what my software tech support had to say on the subject.

Also why would you MFS in 08? They were married on the date of death.

[gkaiseril]

Married couple is py client. TP died in 08. I will be doing the couple's 07 Return or at least filing them for an extension next week. I know what to do in my software if she elects a paper return. However Tech Support says the return can be efiled but I did not understand their instructions for doing this and I can't find them in TTB. Can anyone assist me? Also can anyone confirm that F1310 (I think it is) is not required until their 08 return assuming he died in 08 and was married to her at both the time of his death and the end of 07?

The surviving spouse can sign for the deceased spouse for 2007 and 2008. If the couple has been filing MFJ you can continue for 2007 and 2008. Surviving spouses do not need to use Form 1310, but they do have a special signing statement, see Publication 17 for more information. I would not reccommend changing from a couple filing MFS to MFJ when one of the spouses dies unless I fully understood the reason for using that filing status in prior years, you do not want to make the surviving spouse liable for the other spouses problems. The IRS is now accepting these returns for eFile.

[Koss]

Form 1310

I agree that Form 1310 is not required. The surviving spouse can sign on behalf of the deceased spouse.

Your software should have a field that allows you to indicate that one spouse is "signing as the surviving spouse."

The field that allows you to indicate this function may not even appear, or be available to you, if you have selected or entered data into Form 1310. It may also not appear unless you properly indicate that one of the spouses is deceased, and enter the date of death.

The return can be electronically filed.

[fliszt]

Erchess, I didn't

read your initial msg well enough. I was answering based on tp passing in 07. Yes then both 07 and 08 will be mfj and no 1310 is necessary.
And I was answering based on efile. I efile all returns except those prohibited due to some other reason. And I too would charge extra for a paper return.

Larry