Survivor spouse without SSN

[dnjustax]

Hi all, 

One of my clients passed away last month. He lived in Korea and his wife is a Korean(no SSN). 

He had been filed his tax return as MFS. To file 2021 tax return what should I attach to the form 1310?

Thank you!

[Just-Lisa-Now-]

Who is filing the return on his behalf? The 1310 instructions will tell you when/if something additional needs to be attached.

[dnjustax]

The filing  person is the surviving spouse who doesn't have a Social security number. 

My concern is what should she need to provide that she has authority for the passed husband's refund. 

The instruction only shows about the surviving spouse (with SSN) and filing joint return, a court appointed person (with SSN), and an other person with SSN....

Thank you

[Terry53029 · Accepted solution]

Have her file a form 56 if she was not made reprehensive by a court

[sjrcpa]

Do courts declare one to be reprehensive? 

[Terry53029]

😩 representative

[sjrcpa]

I knew that's what you meant. 

[IRonMaN]

That was kind of nasty ----------------- but I do like nasty 😀

[dnjustax]

Thank you so much! 😄

[abctax55]

@sjrcpa @Terry53029 

I think the courts should declare both Depp AND Heard 'reprehensive' 🤣