What are the tax filing requirements for a final return?

Question

What are the tax filing requirements for a final return? A spouse of a friend of mine passed away this year. I believe that last year, they filed under the status of Married, filing jointly. From what I've read from the internet and Yahoo Answers (thx!) that she can probably file again as Married, filing jointly. I believe that her husband had a will and named a son (from a previous marriage) as the executor of the will.

In that case, when she files, does the executor have to sign the return where her husband's name would usually be? Or can she still sign it as surviving spouse? Also, who's responsibility is it to prepare the final return, the surviving spouse or the executor? They really aren't in much speaking terms, so if they can't come to an agreement to create a Joint tax return, what are her options for her taxes? Can she just go ahead and file as Married, filing separately, and let the executor do the final return for her deceased spouse separately? Thanks.

Answer 1

She is entitled to file as "married filing jointly" in the year that her spouse died. So if her spouse died in 2006, this is the last year she may file jointly.

For the next two years (2007 and 2008) she would file as "single", unless she had a dependent child then she would file as "qualifying widower with dependent child".

She would sign the tax return. The executor does not need to sign for her deceased husband.

She could file "married filing separately" also for herself for 2006 and have the executor file the deceased spouse's tax return. however, it is usually more beneficial to file a joint return.

Answer 2

She can file as married filing jointly, showing any income that either or both of them had. She can sign the return as surviving spouse. She would need any W-2's, 1099's, or other tax documents for herself and her spouse.

The return will look very much like a regular return, except that "final return for xxxxx" will be noted on the top.

The estate return is separate, and the executor would be responsible for filing that. It would be a good idea for her to let the executor know that she's filing the final return for income taxes, so he doesn't do one too and charge for it.

Have her look for a TCE site near her to do the return for her. See irs.gov for more information. I work with that program, and do a few surviving spouse returns every year.

Answer 3

Technically if an executor is appointed that person should sign for the decedent according to IRS instructions. If none appointed then the spouse can sign for the decedent - the IRS does not know or really care as long as somebody does it. Take your pick. If a refund is due Form 1310 is required then signatures become more important. The estate and spouse may need to split the refund if the estate does not go to the spouse.

Answer 4

www.IRS.gov
All forms, schedules and instructions

search - put in your questions to see if you qualify, and ask for areas that you are trying to understand. It's really not that hard.

GOD bless AMerica, always.
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