Filing Joint vs separately?

in message news:37GWk.153734$ snipped-for-privacy@bgtnsc04-news.ops.worldnet.att.net...

My condolences on your loss.

The death of your wife doesn't change your software needs.

If you are not her personal representative you'll have to coordinate things with that person, who has the authority to decide how her final return is filed. Because she had less than half a year's income it may result in less total tax if you file a joint return with her, which is allowed as long as her personal rep approves and you have not remarried by December 31.

If you have dependent children you may be eligible for surviving spouse filing status in 2009-10. See IRS Publication 501.

I'm not sure exactly what you mean here.

If no personal representative is appointed by the due date of the return, then the surviving spouse can file the joint return alone (although a personal representative can later revoke that choice for up to one year).

What you are referring to is known to the IRS as "Qualifying Widow(er)" filing status.

-Mark Bole

I'm not sure exactly what you mean here.

If no personal representative is appointed by the due date of the return, then the surviving spouse can file the joint return alone (although a personal representative can later revoke that choice for up to one year).

What you are referring to is known to the IRS as "Qualifying Widow(er)" filing status.

-Mark Bole

No, he's not. Qualified Widow[er] status is for the 2 years AFTER death, not the year OF death.

I'll grant that I'm many years removed from basic arithmetic, but if the wife died this year, which the calendar on my wall says is 2008, I'll stick with the conclusion that the two years after her death will be 2009-10.

once again, you are right!

Spouse died. If your spouse died during the year, you are considered married for the whole year for filing status purposes. If you did not remarry before the end of the tax year, you can file a joint return for yourself and your deceased spouse. For the next 2 years, you may be entitled to the special benefits described later under Qualifying Widow(er) With Dependent Child. If you remarried before the end of the tax year, you can file a joint return with your new spouse. Your deceased spouse's filing status is married filing separately for that year.

TAX years 2009 & 2010, to be filed in 2010 and 2011, for a 2008 death.

Filing status in this context ALWAYS refers to a tax year, not the date a return is signed and sent. Why would you assume that a 2008 return would necessarily be filed in 2009? I wager many of them won't be, something that indeed is true of any tax year.

Also, QW filing status requires more than just dependent children and a deceased spouse, you have to meet Head of Household requirements too and your qualifying person needs to live with you the entire year, not just more than half. QW is a two-year transition from MFJ to HH status (extends the favorable taxation of MFJ for two years).

-Mark Bole