How to sign a return where husband died during the tax year, no estate was opened for husband, and wife is mentally incompetent?

fabsroman · ‎03-06-2026

I have a couple where the husband passed on in 2025 and the wife is in a memory care facility. The wife's finances are handled under a POA by her son in-law, and she is not competent to sign an income tax return. No estate has been opened for the husband because everything passed to the surviving spouse via title and not via probate/Last Will & Testament.

I have never come across this situation. Having the surviving spouse sign the return for the decedent is pretty straight forward when the surviving spouse is mentally competent.

Any advice would be greatly appreciated.

Just-Lisa-Now- · ‎03-06-2026

sounds like POA signs for the surviving spouse....am I reading that right?

♪♫•*¨*•.¸¸♥Lisa♥¸¸.•*¨*•♫♪

IRonMaN · ‎03-06-2026

Yup, hand the pen to son-in-law to sign.

Slava Ukraini!

fabsroman · ‎03-06-2026

That is what I am leaning toward, but there is nothing definitive that I have found in my 10 minutes of time spent searching on this topic via Google.

I was hoping that somebody has already gone through this and can state with certainty that the POA for the surviving wife signs for the wife and for the wife as the surviving spouse, with the IRS accepting the pdf of the POA for the wife.

fabsroman · ‎03-06-2026

Thanks

IRonMaN · ‎03-06-2026

"with the IRS accepting the pdf of the POA for the wife"

The signatures just go on the 8879 and there is no need to attach a pdf of the POA to the return.

Slava Ukraini!

GodFather · ‎03-06-2026

IronMaN has given you the answer. Run with it...with certainty.