Deceased Spouse Tax Filing

“The whole process from start to finish was seamless. Glen was a pleasure to work with; efficient, kind and helpful! We will be using EAS Income Tax Services for all of our tax needs in the future!”

Paul H.

How EAS Income Tax Services Can Help You with Filing Taxes for your Deceased Spouse

At EAS Income Tax Services, we understand that losing a loved one is emotionally challenging. Managing the financial and tax-related responsibilities that come afterward can feel overwhelming. That’s where we step in to provide expert guidance and compassionate support, ensuring you meet IRS requirements while simplifying the process.

Expert Assistance in Filing Final Tax Returns

Filing a deceased spouse’s final tax return requires detailed attention to IRS regulations, including special filing statuses and documentation. EAS specializes in navigating these complexities, ensuring accurate filing and maximizing potential refunds.

• Determine the Right Filing Status: We’ll evaluate whether you should file as Married Filing Jointly (MFJ) or Married Filing Separately (MFS) to minimize tax liability.
• Handle Necessary Documentation: From Form 1040 to Form 1310 (for claiming a refund), we manage the paperwork so you don’t have to.
• Notations and Compliance: We ensure the final return is correctly annotated with “Deceased” and other required information to comply with IRS standards.

Streamlined Estate Tax Services

If your deceased spouse’s estate meets the threshold for federal estate tax filing, our team will handle the preparation and filing of Form 706, as well as related documents like Form 709 (Gift Tax Returns). Our in-depth knowledge of estate tax laws means we’ll ensure every detail is covered, avoiding penalties and unnecessary delays.

Guidance for Estates Without Probate

Not all estates require probate, but tax responsibilities remain. We assist with:

• Filing Form 56 to notify the IRS of your role as the fiduciary.
• Managing tax obligations even in non-probate scenarios, ensuring compliance and peace of mind.

Resolving IRS Issues with Confidence

If your spouse had outstanding tax liabilities or unresolved IRS issues, EAS is here to help. As Atlanta’s trusted tax resolution services specialists, we’ll represent you before the IRS, negotiate on your behalf, and work to resolve tax debts efficiently. Whether you’re dealing with audits, liens, or penalties, we’ll find a solution tailored to your needs.

Why Choose EAS Income Tax Services?

1. Specialized Expertise: Led by Glen L. Graves II, an Atlanta CPA and Certified Tax Resolution Specialist, EAS combines advanced tax knowledge with years of experience in IRS tax resolution and estate tax matters.
2. Compassionate Support: We recognize the emotional toll this process can take. Our team is here to reduce your stress and provide clear, friendly guidance every step of the way.
3. Nationwide Reach for Tax Resolution: While we focus on tax preparation Atlanta, our tax resolution services are available to clients nationwide, ensuring we can assist wherever you’re located.

Let Us Handle the Complexity

From filing your spouse’s final tax return to managing estate tax obligations and resolving IRS issues, we make the tax preparation process as straightforward and stress-free as possible. Our goal is to give you peace of mind while ensuring every IRS requirement is met.

Guidance for Surviving Spouses filing Taxes for their Deceased Spouse

When a surviving spouse acts as the personal representative for their deceased spouse, they must navigate various IRS requirements and forms to manage the deceased spouse’s tax obligations. This guide provides a detailed overview of the necessary steps, documentation, and forms required to fulfill these responsibilities.

1. Establishing Authorization to Act on Behalf of the Deceased Spouse

Required Documentation:

1. Form 56, Notice Concerning Fiduciary Relationship: This form notifies the IRS of the fiduciary relationship.
   1. The IRS fax number for submitting Form 56, “Notice Concerning Fiduciary Relationship,” is 1-855-214-7522.
2. Proof of Authority:
   1. Short-Form Certificate: Issued by the probate court confirming the appointment of the personal representative.
   1. Letters Testamentary or Letters of Administration: Formal documents issued by the probate court granting authority to manage the decedent’s estate.
3. Decedent’s Information: Including the decedent’s SSN or ITIN and date of death.
4. Surviving Spouse’s Information: Including the name and mailing address of the surviving spouse acting as the personal representative.

Special Considerations for Estates Not Requiring Probate:

• Statement from the Court: If no executor, administrator, or trustee is acting, a statement from the court may be required.
• Evidence of Discharge of Administrator: If the decedent died intestate and no administrator is responsible, evidence of discharge may be required.

2. Gaining IRS Power of Attorney for Deceased Spouse’s IRS Records

Forms and Documentation Required:

• Form 2848, Power of Attorney and Declaration of Representative: Authorizes an individual to represent the taxpayer before the IRS.
• Death Certificate: Establishes the death of the spouse.
• Letters Testamentary or Court Certificate: Proves the appointment of the personal representative.

Steps to Complete and Submit Form 2848:

1. Complete Form 2848:
   1. Enter the deceased spouse’s information.
   1. Declaration of Representative section must be signed by the surviving spouse or personal representative.
   1. Specify any additional acts authorized.
2. Submit Form 2848:
   1. Online, fax, or mail to the IRS.

3. Filing Form 56, “Notice Concerning Fiduciary Relationship”

Documentation Required:

• Death Certificate: Establishes the death of the taxpayer.
• Letters Testamentary or Court Certificate: Proves the appointment of the personal representative.
• Form 56: Completed to notify the IRS of the fiduciary relationship.

Steps to Complete and Submit Form 56:

1. Complete Form 56:
   1. Enter the decedent’s and fiduciary’s information.
   1. Indicate the type of fiduciary relationship and the date of death or appointment.
   1. Specify the type of tax and forms to be filed.
2. Submit Form 56:
   1. Mail to the IRS service center where the decedent is required to file tax returns.

4. Filing the Deceased Spouse’s Final Tax Return

Forms Required:

• Form 1040 or 1040-SR: U.S. Individual Income Tax Return.
• Form 1310: Statement of Person Claiming Refund Due a Deceased Taxpayer (if applicable).
• Form 1040-X: Amended U.S. Individual Income Tax Return (if necessary).

Steps to Complete and Submit the Final Tax Return:

1. Complete Form 1040 or 1040-SR:
   1. Write “Deceased,” the deceased spouse’s name, and the date of death across the top.
   1. Determine whether to file as Married Filing Jointly (MFJ) or Married Filing Separately (MFS).
   1. Report all income and deductions up to the date of death.
   1. The surviving spouse should sign the return and write “filing as surviving spouse” if no personal representative has been appointed.
2. Submit the Return:
   1. Electronically or by mail to the appropriate IRS address.

Determining Filing Status (MFJ vs. MFS):

• Married Filing Jointly (MFJ):
  • Generally results in a lower tax liability due to higher standard deductions and more favorable tax brackets.
  • Can be used if the surviving spouse did not remarry before the end of the year of death.
  • Both spouses are jointly and severally liable for the tax due.
• Married Filing Separately (MFS):
  • May be beneficial if the surviving spouse does not want to be liable for the deceased spouse’s tax obligations.
  • Must be used if the surviving spouse remarried before the end of the year of death.
  • Generally results in a higher tax liability due to lower standard deductions and less favorable tax brackets.

5. Other IRS Forms to Consider

1. Form 1041: For reporting income, deductions, gains, losses, etc., of the decedent’s estate.
2. Form 706: For reporting the estate tax for the decedent’s estate.
3. Form 709: For reporting gifts made during the decedent’s lifetime and computing the gift tax.
4. Form 1310: To claim a refund on behalf of a deceased taxpayer.
5. Form 1041-T: To allocate estimated tax payments to beneficiaries.
6. Form 8822-B: To notify the IRS of a change in address or responsible party.
7. Form 4506: To request a copy of a tax return.
8. Form 4810: To request a prompt assessment of tax.
9. Form 5495: To request discharge from personal liability for tax.

6. Threshold for Filing Form 706

Components of the Threshold:

1. Gross Estate: Includes all property in which the decedent had an interest at the time of death.
2. Adjusted Taxable Gifts: Total of all taxable gifts made by the decedent after December 31, 1976, not included in the gross estate.
3. Specific Exemption: Amount allowed under section 2521 for gifts made by the decedent after September 8, 1976, and before January 1, 1977.

Annual Changes to the Threshold:

• For decedents who died in 2023, the threshold for filing Form 706 is $12,920,000.

7. Special Privileges for Surviving Spouses

Filing the Final Tax Return:

• If a surviving spouse is filing a joint return for the year of the deceased spouse’s death and no personal representative has been appointed, the surviving spouse should sign the return and write “filing as surviving spouse” in the signature area below their signature. This simplifies the process as it does not require a separate power of attorney or additional documentation.
• If a personal representative has been appointed, both the surviving spouse and the personal representative must sign the return.

Form 56 (Notice Concerning Fiduciary Relationship):

• A surviving spouse does not need to file Form 56 if they are simply filing a joint return for the year of death. However, if the surviving spouse is acting as the executor or personal representative, they should file Form 56 to notify the IRS of their fiduciary relationship.
• If no executor, administrator, or trustee is acting or responsible for the disposition of the matter, and the estate has been distributed to the residuary legatee(s), the residuary legatee(s) should file Form 56.

Power of Attorney:

• Generally, a power of attorney is not required for a surviving spouse to file a joint return for the year of death. However, if the surviving spouse needs to represent the deceased spouse in other tax matters, they may need to file Form 2848, Power of Attorney and Declaration of Representative.
• The IRS will accept a power of attorney other than Form 2848 provided it meets the requirements specified in the regulations, including the name and mailing address of the taxpayer, identification number, and a clear expression of the taxpayer’s intention concerning the scope of authority granted to the representative.

Special Notations:

• When filing the final tax return, the surviving spouse should write “Deceased,” the deceased spouse’s name, and the date of death across the top of the return. This helps the IRS process the return correctly and acknowledges the deceased status of the spouse.

8. Signing Form 2848 for CPA Authorization

• A surviving spouse filing Married Filing Jointly (MFJ) in the deceased spouse’s last year can sign Form 2848, Power of Attorney and Declaration of Representative, giving a CPA power of attorney over their deceased spouse’s IRS information.
• The surviving spouse must include special language next to their signature on Form 2848 when granting a CPA power of attorney over their deceased spouse’s IRS records. Specifically, the surviving spouse should sign the form and include the notation “filing as surviving spouse” next to their signature. This is necessary to indicate their authority to act on behalf of the deceased spouse in the absence of a court-appointed personal representative.
• Additionally, if a personal representative has been appointed, both the surviving spouse and the personal representative should sign the form
• A personal representative, which includes a surviving spouse filing a joint return, can sign the form to authorize an individual to represent them before the IRS. The surviving spouse must sign the return and write “filing as surviving spouse” in the signature area below their signature if no personal representative has been appointed.
• The IRS FAQ confirms that a surviving spouse can file a joint return and sign it as “filing as surviving spouse” if no personal representative has been appointed.
• Therefore, the surviving spouse has the authority to sign Form 2848 to grant a CPA power of attorney over the deceased spouse’s IRS information.

Conclusion

By following these detailed steps and considering the specific IRS guidelines and regulations, the surviving spouse can effectively manage the tax responsibilities related to their deceased spouse. This comprehensive guide ensures that all necessary documentation and forms are properly completed and submitted to the IRS.

Requirements for Documentation and Special Notations:

Form 2848, Power of Attorney and Declaration of Representative:

• The surviving spouse must sign Form 2848 in their own name and for the deceased spouse as the surviving spouse. If the surviving spouse is also the trustee of an inter vivos trust (the only legatee), they should sign Form 2848 in that capacity as well.
• The surviving spouse should not include a copy of the death certificate with Form 2848. Instead, they should follow the specific instructions for signing as the surviving spouse and trustee if applicable.

Filing Married Filing Jointly (MFJ):

• When filing a joint return as a surviving spouse, the return should have “Deceased,” the deceased spouse’s name, and the date of death written across the top of the return, above the area where the address is entered.
• • If no personal representative has been appointed, the surviving spouse should sign the return and write “filing as surviving spouse” in the signature area below their signature.
• • If a personal representative has been appointed, both the surviving spouse and the personal representative should sign the return.

Electronic Filing:

A decedent taxpayer’s tax return can be filed electronically. The specific directions provided by the preparation software should be followed for proper signature and notation requirements.

In summary, the surviving spouse does not need to include a copy of the death certificate with Form 2848 or the joint tax return. They should ensure the proper notations are made on the tax return and follow the signing instructions for both Form 2848 and the tax return.

Contact EAS Income Tax Services Today

If you’re dealing with the tax responsibilities of a deceased spouse, trust the experts at EAS Income Tax Services. We’ll provide professional, personalized support tailored to your situation.

📞 Call us at (404) 719-0330
📧 Email us at GLG@eas.tax
🌐 Schedule a consultation online at https://www.calendly.com/eascpa/30min

Let us help you navigate this challenging time with confidence and clarity.