Lots of moving parts that have to be addressed…

TP is executor… is he also heir? May want to speak with an estate attorney? 

MFS is an option, the tax would ultimately be paid by the estate…. Innocent spouse rule may lower the tax but I’d want to be on very firm grounds first….

if TP is not an heir… let’s assume the heirs are the couples children and amicable … (and there is money in the estate)…i always like  whatever method yields the lowest tax  There would have to be some form of written agreement from the heirs….i wouldn’t attempt it without an estate attorney involved 

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