Bart Posted March 21, 2019 Report Posted March 21, 2019 Taxpayer married to spouse #1. Spouse #1 dies 3/10/18. Taxpayer remarries 12/10/18. Taxpayer files MFJ with spouse #2. Spouse #1 has significant income before death. What filing status does spouse #1 use? Quote
jklcpa Posted March 21, 2019 Report Posted March 21, 2019 10 minutes ago, Bart said: Taxpayer married to spouse #1. Spouse #1 dies 3/10/18. Taxpayer remarries 12/10/18. Taxpayer files MFJ with spouse #2. Spouse #1 has significant income before death. What filing status does spouse #1 use? file the deceased as married filing separate Quote
jklcpa Posted March 21, 2019 Report Posted March 21, 2019 Came from this pdf from the IRS site: 4491_filing_status (1).pdf 2 1 Quote
grandmabee Posted March 21, 2019 Report Posted March 21, 2019 Why can't they be single?? she is not married as of 12/31/18 I have one of these and I was going to do single. Quote
jklcpa Posted March 21, 2019 Report Posted March 21, 2019 3 minutes ago, grandmabee said: Why can't they be single?? she is not married as of 12/31/18 I have one of these and I was going to do single. Because the deceased's tax year for the individual return ended on the date of death, and on that date of death the deceased's marital status was married, and because the widow(er) remarried, that person gets to choose MFJ or MFS. 2 Quote
jklcpa Posted March 21, 2019 Report Posted March 21, 2019 If anyone needs a reference for this, it is Reg 1.6013-1(d) 1 Quote
Abby Normal Posted March 21, 2019 Report Posted March 21, 2019 Darn, I was hoping they could file as a threesome. 1 5 Quote
Catherine Posted March 21, 2019 Report Posted March 21, 2019 Married filing singly double jointed as long as spouse is filing separately. 1 Quote
Recommended Posts
Join the conversation
You can post now and register later. If you have an account, sign in now to post with your account.