Decedent's return filed Married Filing Separate

[Tax Prep by Deb]

I have two clients, a husband and wife, who have filed separately for as long as they've been married. I've been doing their taxes for the last six or seven years and even though I have discussed filing jointly with them, they wanted to keep everything separate. I've discussed the community property info with them, however they insist that they keep everything separate so therefore each files with their information and pays the taxes based on their own information.

In December the husband died. The wife has sent me his information to file his return. I understand that if they were filing jointly she could sign as surviving spouse, but they will still be filing separate. I haven't confirmed but I don't believe there is an estate, so no court appointed representative. How should this final return be signed?

There is no refund on the federal, just a small amount due. On the California return there is a small refund.

Any help would be greatly appreciated!

Deb!

[OldJack]

>> I haven't confirmed but I don't believe there is an estate<<

There is always an estate even if it has no value or taxes due. If he is required to file a tax return that is part of his estate and someone that is handling his estate and should sign the tax return.

[Terry D EA]

old Jack hit this one right on the head. Find out who was the Fiduciary for the Estate.

[Tax Prep by Deb]

>> I haven't confirmed but I don't believe there is an estate<<

There is always an estate even if it has no value or taxes due. If he is required to file a tax return that is part of his estate and someone that is handling his estate and should sign the tax return.

I guess what I should have stated was that there is nothing to be distributed to any heirs. He may have a pension and I will have to check with wife how that is being handled, but I do not believe there is going to be a need for a 1041. It's just that for reasons they haven't told me about, they always wanted to file separate even though filing jointly would save them a little money.

Deb!

[OldJack]

I guess what I should have stated was that there is nothing to be distributed to any heirs. He may have a pension and I will have to check with wife how that is being handled, but I do not believe there is going to be a need for a 1041. It's just that for reasons they haven't told me about, they always wanted to file separate even though filing jointly would save them a little money.

Deb!

Someone has the documents needed to file a tax return and they should either give the documents to others or accept the obligation to sign the tax return.