DEATH OF TP

[TAXMAN]

Situation is this. TP and spouse signed 8379 for 2021 return.(filing late but a good refund)Signed date on form is Oct 23 2023. TP died on 10-24-2023. Spouse just getting forms to me to send in.(waited till funeral and items were done). Can I legally transmit this return or must I change it to surviving spouse and paper file since death is in current year.(2023) I think I have to change it.

[jklcpa]

See what others say, but I think you can file it. TP signed it before his death with intention that it should be filed. If TP had still been alive, signed it, and dropped it in the mail to you and you just received it, you would file the returns when you have the signed form in your possession.

[BulldogTom]

Just now, jklcpa said:

See what others say, but I think you can file it. TP signed it before his death with intention that it should be filed. If TP had still been alive, signed it, and dropped it in the mail to you and you just received it, you would file the returns when you have the signed form in your possession.

I am with Judy on this.   You have a wet signature from the client.   That seems good enough for me.

Tom
Longview, TX

[Sara EA]

To avoid any future hassles, I'd file using the current date and surviving spouse.  (You'll need a new 8879, but you can go ahead a file before you get it--you're covered.)  Who knows what the IRS systems will do with this situation, and you don't want to cause the widow any more grief than she already has.  You can efile the federal return, but check with your state.

[Lee B]

SSA gets notified of deaths fairly quickly. It may get rejected.

[mcb39]

Bear in mind that the return that the return is for 2021 and the filer did not pass until 2023.  I would go ahead and file it because to all intents and purposes he was alive and an active participant in the Tax Year 2021.

[jklcpa]

7 hours ago, Lee B said:

SSA gets notified of deaths fairly quickly. It may get rejected.

Maybe so, but I'd still try file as it stands first before contacting the widow. It's my understanding that in most cases it is the funeral home that notifies the SSA of death, so TP's account may not yet be locked.  If the return does get rejected, it is only then to add the DOD and indicate that spouse's signature is as surviving spouse on their joint return. That 8879 doesn't go anywhere but in the preparer's file anyway, and this rejection is easily explained and corrected if necessary.

[Catherine]

Only time I've seen a return rejected was when both spouses died (within six weeks of each other) and return was attempted to be filed, by executor, after the SSA had locked both SSNs. Return with one surviving spouse should go through. If not, I'd try swapping who is t/p and who is spouse, before bugging a widow.

As for signatures, he signed his permission while living. It counts.