Bart Posted March 21, 2019 Report Share Posted March 21, 2019 Taxpayer married to spouse #1. Spouse #1 dies 3/10/18. Taxpayer remarries 12/10/18. Taxpayer files MFJ with spouse #2. Spouse #1 has significant income before death. What filing status does spouse #1 use? Quote Link to comment Share on other sites More sharing options...
jklcpa Posted March 21, 2019 Report Share Posted March 21, 2019 10 minutes ago, Bart said: Taxpayer married to spouse #1. Spouse #1 dies 3/10/18. Taxpayer remarries 12/10/18. Taxpayer files MFJ with spouse #2. Spouse #1 has significant income before death. What filing status does spouse #1 use? file the deceased as married filing separate Quote Link to comment Share on other sites More sharing options...
jklcpa Posted March 21, 2019 Report Share Posted March 21, 2019 Came from this pdf from the IRS site: 4491_filing_status (1).pdf 2 1 Quote Link to comment Share on other sites More sharing options...
grandmabee Posted March 21, 2019 Report Share Posted March 21, 2019 Why can't they be single?? she is not married as of 12/31/18 I have one of these and I was going to do single. Quote Link to comment Share on other sites More sharing options...
jklcpa Posted March 21, 2019 Report Share Posted March 21, 2019 3 minutes ago, grandmabee said: Why can't they be single?? she is not married as of 12/31/18 I have one of these and I was going to do single. Because the deceased's tax year for the individual return ended on the date of death, and on that date of death the deceased's marital status was married, and because the widow(er) remarried, that person gets to choose MFJ or MFS. 2 Quote Link to comment Share on other sites More sharing options...
jklcpa Posted March 21, 2019 Report Share Posted March 21, 2019 If anyone needs a reference for this, it is Reg 1.6013-1(d) 1 Quote Link to comment Share on other sites More sharing options...
Abby Normal Posted March 21, 2019 Report Share Posted March 21, 2019 Darn, I was hoping they could file as a threesome. 1 5 Quote Link to comment Share on other sites More sharing options...
Catherine Posted March 21, 2019 Report Share Posted March 21, 2019 Married filing singly double jointed as long as spouse is filing separately. 1 Quote Link to comment Share on other sites More sharing options...
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