Ask the taxgirl: Decedents and Remarriage
Taxpayer asks:
Ok, here’s an extremely random real-life question:
How do you file a return on someone whose spouse died in 2007 and who remarried also in 2007? The deceased in question sold a piece of jointly-owned property, as well as having social security income, so he does need to file, but the spouse can’t exactly file with two husbands at the end of the year.
Thanks!
Taxgirl says:
Wow, that’s so very Melrose Place (am I dating myself here?).
Here are my thoughts.
I would have the client file jointly with the current spouse. Filing status is as of the last day of the year, so that makes the most sense to me.
I would have the personal representative (or the person in charge of the decedent’s property if no estate were raised) file a return for the decedent marking it clearly as a DECEASED return. Since there’s not a lot of income to worry about, I’d file married filing separately to avoid the issue of dueling returns for the spouse. I think there’s certainly an argument that you could file jointly but that would confuse things here - and it doesn’t sound necessary.
The death of the decedent and the subsequent remarriage of the surviving spouse wouldn’t affect the joint property so long as the decedent otherwise qualified. So, I’d report that as normal.
This feels almost a bar review question. I’d love to hear what other tax professionals think about this one…
Thanks for reading!
Like any good lawyer, I need to add a disclaimer: Unfortunately, it is impossible to give comprehensive tax advice over the internet, no matter how well researched or written. Before relying on any information given on this site, contact a tax professional to discuss your particular situation.
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4 opinions for Ask the taxgirl: Decedents and Remarriage
Milton Baker CPA
Apr 7, 2008 at 8:28 am
If you remarry in the year of your spouse’s death, you can’t file a joint return with the deceased spouse.
You can file a joint return with the new spouse or you and your new spouse may each file a separate return.
If a return is required for the deceased spouse, use the Married Filing Separately status.
If you’re a surviving spouse with no gross income, you can be claimed as an exemption on your deceased spouse’s separate return and on your new spouse’s separate return.
If you file a joint return with your new spouse, your exemption can be claimed only on the joint return
J
Apr 7, 2008 at 11:15 am
It’s in the Regs - 1.6013-1(d). A surviving spouse may not file joint return for the year a spouse dies if the surviving spouse remarries before the close of such tax year.
Kelly
Apr 8, 2008 at 9:05 am
Hey Milton and J -
Thanks much for the clarification!
So my advice stands - minus the bit about the possibility of filing joint.
Jon
Apr 8, 2008 at 10:08 am
Thanks so much!
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