MFS husband deceased

[Margaret CPA in OH]

Client's husband died December 2015.  Federal and state tax combined is lower by about $300 filing MFS.  Is this possible when husband is deceased?  If we efile, she can sign for him, can't she?  All are refunds and would go to joint checking account. 

This year I am getting so many oddball client situations....

[jklcpa]

Form 1040 instructions, pub 559, and tax topic 356 all state that the surviving spouse filing a joint return may sign as surviving spouse and claim the refund without having to file form 1310. There is no mention of a return filed MFS in any of those materials.

I think that since the MFS status is that of one individual, and that individual died during the tax year, or in cases where the person died after the year-end but before filing, then the person signs in the capacity of executor or court-appointed representative. I also would include form 1310 with that return.

I also think she should close that joint account or remove her husband's name from it.  How does someone legally have a joint account with someone that is deceased?

I didn't research further, this is just my opinion, and since I'm fried and was wrong already this week, you might wait for others to chime in.    

[Catherine]

1 hour ago, jklcpa said:

I also think she should close that joint account or remove her husband's name from it.  How does someone legally have a joint account with someone that is deceased?

I wish I could count the number of joint accounts in existence YEARS after one spouse passes.  Utility bills, too.  When we lost my mother-in-law last fall, one of the big obstacles to getting house bills put in the estate's name was having to prove that the name still on the bill(s) actually belonged to someone who had passed in 2002 - twelve years ago.  Had to find copies of *his* death certificate, real fast.     

[Margaret CPA in OH]

Thanks for the replies and advice.  The returns themselves, of course, wouldn't be signed, it would be the 8879 for him that concerned me.  I will suggest changing the account name everywhere but it has been only about 10 weeks, still pretty raw for her.

She will be happy to have the extra money - less a bump in my fee for splitting into 2 returns but she was already getting a discount.  She will still come out ahead.