Deceased Taxpayer

[Jake]

A client died in late December of 2007. His wife received his final paycheck in 2008 and has now received a W-2 under her late husbands name and SS#. At the time of his death he also had a small loan on his 401-k. This loan was never paid back and was reported as a distribution in 2008 again under the deceadant's name and SS#. Normally I would include these items on the taxpayers final return, but the final return has already been filed (2007). I am hoping not to have to establish an estate for the deceased. Any suggestions.

Thanks

[schirallicpa]

I had one of these a few years ago. I just reported to income on the wife's return, as if. And I attached a statement, explaining the situation. Never had any problem. You might get hung up if efiling. You may need to paper file. I suspect the amounts are not big enough to create too much of a tax liability for the spouse.

I can see where the paycheck would have gotten goofed up and into the next year, but you would have thought the 401K loan would have been taken care of in 2007.

Or, you may consider amending the 2007 return for the items that should have been on there.

Don't open an estate just for this little stuff.

[Jake]

Thanks for the input. That is helpful.