Multiple year Returns.

[Blanca]

I have a client who has not file since 2013, and wants me to file all his returns. His last filed return was 2012 & his wife passed away on January 2013 & he never file again.  He told me his wife was working back then but he cant remember where.   What would be the best way to file his returns if he cant get his wife's W-2 for 2013?  He hasn't remarry.

[garman22 · Accepted solution]

File form 4506-T and request W-2. I hope her social has not been re-issued otherwise you could hit a dead end. Either that or file a separate return.

I am unsure if he could file single instead???? You'd have to research that. 

[Skylane]

yes start with  4506 but If you can’t get wife’s w2 then file MFJ without it. If IRS (still) has the records they’ll let you know (eventually) with a cp2000 or something similar. Most important is to get the returns filled. I think they purge records after 7 years. If the return results in a refund, it won’t matter because you’re beyond the statute.

[Skylane]

File mfj

[Theban_T]

I would file Married Filing Joint for 2013 and include all the income information you have.  If there is omitted income (wife's Jan W-2 income) then the IRS will adjust the return if necessary.  This way he gets the standard deduction for a married couple rather than for a single person. Then 2014 forward, unless he has children and qualifies as a Qualified Widower, we would file single.

Since the IRS requires a separate release Form 8821 for husband and spouse, to get her transcripts you would probably have to have a court document assigning him as the executor of her estate, or something similar, in order for him to get his wife's transcripts.

I would have him sign a Form 8821 Authorization to Release Information for 2013 forward (I actually use 2000 for all releases) then use www.canopytax.com free transcript interface to pull transcripts for all year and all forms (income, returns, account, etc) for him.

Theban Tonnesen, EA, LTC