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@Skylane wrote:

@Just-Lisa-Now-   .... fwiw,  in the past, some states would 'tag' ES payments only to the primary (decedent) taxpayers SSN.  When the SP filed single in following year, the State ES payments would get lost....   You'd have to call the State to get the ES payments transferred to the surviving SP account. very annoying!

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You wouldnt make ES payments under a deceased spouses SSN for a year you wouldnt be filing with them.

I wasnt aware any states required this, what a hassle.