If your spouse passed away last year, you are considered married for the entire year for filing status purposes. You can file a joint return for yourself and your deceased spouse for that year. Here are the steps and special notations required:
- Filing Status: You should choose "Married Filing Jointly" as your filing status for the year your spouse passed away. This is explicitly allowed under the IRS guidelines, which state that if your spouse died during the year, you are considered married for the whole year and can file a joint return.
- Signing the Return:
- If an executor or administrator has been appointed for your spouse's estate, both you and the executor or administrator must sign the return.
- If no executor or administrator has been appointed, you can sign the return for your spouse. In the signature area where your spouse would normally sign, write "Filing as surviving spouse."
- Special Notations:
- Write "DECEASED," your spouse's name, and the date of death across the top of the tax return.
- If you are signing for your deceased spouse, include a signed statement explaining that you are filing as the surviving spouse.
- Additional Considerations:
- If your spouse died before signing the return, and no executor or administrator has been appointed, you can sign the return for your spouse and enter "Filing as surviving spouse" in the area where you sign the return.
- Ensure that you coordinate with any personal representative handling the estate to avoid any conflicts or duplications in filing.
By following these steps, you will correctly file a joint return for the year your spouse passed away, ensuring that all necessary notations and signatures are properly included.
Sources:
Publication 3 (2023)
Publication 554 (2022)
§ 6013. Joint returns of income tax by husband and wife
Publication 1380
Rev. Proc. 2018-58
Publication 559 (2023)
Publication 501 (2023)
