Apply 2008 refund check to 2009 taxes - but married and died

[10SorTAX]

I hope my crazy topic title caught your attention. Single taxpayer filed 2008 tax returns on 10/17/2012, and died 11/10/12. He (his estate) received federal and state refund checks 12/2012. Large refunds; $16350 from IRS and $6575 from state. He married in 2009, so spouse has possession of uncashed checks made out in husband's name and is trying to get current with taxes. IRS has instructed to write "void" on the check, enclose it with tax return and a note to have the refund amount applied to 2009 taxes which are $12675. Normally that is what I would do but do any of these other extenuating circumstances - death of taxpayer whose name is on the check and who filed single before but is married in 2009 - change how you would handle this? If voiding etc is the way to go, should I have spouse deliver paperwork and check to the local (90 minutes away) office?

Interesting note; deceased taxpayer was an investment advisor who did tax returns for others but just procrastinated when it came to getting his own filed. And of course he handled all financial matters so wife, who has been a waitress at Marriott for many years, knows nothing about taxes other than filing with her one w2.

I would appreciate any advice. Thanks!

[kcjenkins]

Change in marital status will not be a problem. It will be his estimated payment, just as if he'd done it that way from the start. And yes, I'd advise she make the effort to deliver it in person, taking documentation of her status as his spouse. Get receipt.

[Cathy]

I hope my crazy topic title caught your attention. Single taxpayer filed 2008 tax returns on 10/17/2012, and died 11/10/12. He (his estate) received federal and state refund checks 12/2012. Large refunds; $16350 from IRS and $6575 from state. He married in 2009, so spouse has possession of uncashed checks made out in husband's name and is trying to get current with taxes. IRS has instructed to write "void" on the check, enclose it with tax return and a note to have the refund amount applied to 2009 taxes which are $12675. Normally that is what I would do but do any of these other extenuating circumstances - death of taxpayer whose name is on the check and who filed single before but is married in 2009 - change how you would handle this? If voiding etc is the way to go, should I have spouse deliver paperwork and check to the local (90 minutes away) office?

Interesting note; deceased taxpayer was an investment advisor who did tax returns for others but just procrastinated when it came to getting his own filed. And of course he handled all financial matters so wife, who has been a waitress at Marriott for many years, knows nothing about taxes other than filing with her one w2.

I would appreciate any advice. Thanks!

Has a succession or probate been opened? If so, who is the executor or administrator....and is the person an "independent executor" or simply "executor". Unless the wife is the independent executor, you might want to tell the wife to bring check to the attorney for the estate along with instructions from IRS. And as I probably am suffering from sleep deprivation, you might want to ignore my post all together. And forget what I said about "independent executor"....that might just be a Louisiana law, rather than applicable to all of the states. If you do tell the wife to bring the check to the attorney for the estate, have her stress the need for him/her to take care of asap as penalties and interest are steadily increasing!

[10SorTAX]

The executor is a family attorney, out of state. I have talked with him but he knows law, not tax law. I have 2848s on file with IRS, one for tp and one for spouse, but I believe the one with him expired upon his death, correct?

Thanks for your responses. The refund check is more than spouse's annual income so it's important that I not flub anything up. I don't feel comfortable relying on my muddled, fried brain alone at this point.

[jainen]

>>bring the check to the attorney for the estate<<

You are not muddled about that. Only the executor should handle the check. I would guess the IRS wrong answer resulted, as usual, from the wrong question. I would guess some heirs may not agree that the new honey gets the old money.