widow filing status

[schirallicpa]

Taxpayer and Spouse have filed separately for the last couple of years.  They have a child.  The Taxpayer had a huge tax debt and we have been able to get Spouse in to Federal CNC status.  The Taxpayer died in April 2023.  I do not know if the Taxpayer filed or would need to file.  

Does the Spouse continue to file separately for 2023?  Or can she claim Surviving Spouse?  I don't want the IRS to come back on her again.  We are in NY - so still fighting NYS on her CNC status from 2021 and 2022.  I am inclined to file MFS.  But - of course - more money as QSS.  Her income is quite low. 

What would you do?

[jklcpa]

For 2023, the widow can't file as QSS because the TP died during that year.  Her choices for 2023 are MFS or MFJ, but joint is only available with permission from executor of his estate. I would suggest she continue as MFS so not to open up the possibility of her becoming liable for his tax debts.

QSS is available to a widow that meets the requirements in the two tax years subsequent to TP's year of death: 2024 & 2025. I have never dealt with CNC status and do not know if that would remove the protection from TP's tax debts that MFS has afforded her since he is now deceased. His tax debt would become a debt of his estate, and any assets should be used to satisfy that debt before she gets anything.