death of spouse

[gk1]

for a mfs return the spouse date of death field not active (grayed out).  is this required?

[IRonMaN]

Sounds like it isn't required since you aren't filing for the deceased spouse.

[Carol65]

When did the spouse die?  Depending on the date and circumstances you may need to file the return as married filing joint and then you would input the date of death.

[BobKamman]

There are many circumstances when a decedent's surviving spouse should choose to file MFS.  No one over "needs" to file MFJ.  But if an MFJ was filed in error, the decedent's executor/personal representative (who can be the surviving spouse) has a year to amend to MFS.  

[Carol65]

You are correct.  I should have said depending on the circumstances you may choose to file MFJ.

[PPECPA]

Follow up on this.  If the tax payer passes away in 2021, the surviving spouse can file a MFJ return.  That said, if the deceased  spouse (husband) is the the taxpayer, is he still shown on the return as the tax payer, or does the spouse become the taxypayer (i.e. do I change the taxpayer to the spouse)? 

[rcooley25]

The husband is always shown first even when he is deceased. Very Chavulnistic.

[PPECPA]

This is a first year client, so I put the wife as the taxpayer and the husband as the spouse and also put in the date of death.  Return seems fine and is a MFJ tax return with the return showing the husband as deceased in the tax year.  

I think I'm good to go

[sjrcpa]

@rcooley25 Not true. Either spouse can be shown first.

I've got a number of MFJ clients where the wife is listed first.

[IRonMaN]

Yeah, I'm not a chauvinist but I am lazy.  If I have a female client that gets married, she is listed as the taxpayer.  I also have had new clients that went that route and I continued with it. 

[PPECPA]

I think I have the answer I was looking for.  Thanks!