SSN filing order for couple now deceased husband

[jnd2546]

Filed an 4868 extension for married couple TY 2024 in April 2025; husband primary taxpayer; wife is spouse.

Before 2024 return could be completed, husband dies ( 5/11/25).

Return now ready to be finalized.

Can the return still be filed with husband as primary ( deceased); wife as spouse or do I have to redo the inputs and file with the spouse now as primary taxpayer;  husband as spouse.??

And what about TY 2025?  She will still be able to file MFJ.   Will the order of primary/secondary taxpayer matter as well?

Thanks for any insights.  All be well!

[BobKamman]

No need to change it for either '24 or '25 return.  If there's a balance due, make sure you really want to file a joint return, if the husband's estate is insolvent.  

[ljr]

no changes needed - you can mfj as is for the 24 and the 25 return. for 26 proseries will drop him off and move her over to the taxpayer - you will still need to delete any forms attached to him at that point

[jnd2546]

Thank you very much!  No insolvency involved.  Return has small balance due and I think I'll use IRS Direct Pay for balance vs building in automatic payment inside the return in case it gets delayed.

[jnd2546]

Thank you!!  Big help!

[BobKamman]

Don't use a bank account where Social Security checks are deposited -- they tend to get frozen when the customer dies.  (Although, the April payment is still good, and the May payment will probably be stopped by June.)  

[sjrcpa]

No change needed unless you're filing VA. It wants survivor listed as taxpayer. PA might, too.

[Just-Lisa-Now-]

I always leave the TP as such, even when theyre deceased.  Yes, MFJ in the year they died.