Filing status of decedent

[dleung65]

What is the name of your state (only U.S. law)? NY
My mother died in 2017. She and my father had always filed Married Filing Separately though they are together. My father already used a tax preparer and used Single for 2017. What status would she use now for Federal and NYS? I will be preparing the return.

Thanks.

 

[FlyingRon]

Filing jointly/filing seperately has nothing to do with whether they are living together or not. It's purely a decision made between the spouses on how they want to handle their taxes. (Before some pedantic person jumps in, if they are trully separated, they might be able to elect one of the non-married categories).

Nothing really changes on the tax year in which one spouse dies. See Publication 17. The surviving spouse can file jointly or seperately if they didn't remarry in the same tax year. If the surviving spouse did remarry, they file as married (to the new spouse), and the decedent files married--filing seperately.

 

[LdiJ]

What is the name of your state (only U.S. law)? NY
My mother died in 2017. She and my father had always filed Married Filing Separately though they are together. My father already used a tax preparer and used Single for 2017. What status would she use now for Federal and NYS? I will be preparing the return.

Thanks.

Before I answer, do you have any idea why your father did that? It might be wiser to amend his return (would have to be done before April 17th) to married filing jointly and add your mother's income etc., to that, rather than filing a separate return for your mother. Generally its going to provide a better result, and if your father is the one inheriting most of your mother's estate he is going to be the one who ultimately pays any tax if she owes tax because her return has to be filed separately.

 

[dleung65]

Before I answer, do you have any idea why your father did that? It might be wiser to amend his return (would have to be done before April 17th) to married filing jointly and add your mother's income etc., to that, rather than filing a separate return for your mother. Generally its going to provide a better result, and if your father is the one inheriting most of your mother's estate he is going to be the one who ultimately pays any tax if she owes tax because her return has to be filed separately.

No good reason. The tax preparer was probably just trying to stay consistent with keeping their returns separate. If you really think filing Jointly will save money, I'll press for that.
But if he doesn't want to bother(he's that way), what do I do for my mother?
Thanks.

 

[LdiJ]

No good reason. The tax preparer was probably just trying to stay consistent with keeping their returns separate. If you really think filing Jointly will save money, I'll press for that.
But if he doesn't want to bother(he's that way), what do I do for my mother?
Thanks.

Filing separately generally saves money. There are rare instances when it does not. Just ask your father to let you run the numbers to see what happens and then take it from there.

However, if dad won't at least let you run the numbers, then dump the problem on dad. He is her next of kin and should be responsible for handling that sort of thing.

 

[FlyingRon]

Filing separately generally saves money. There are rare instances when it does not.

Hold the phone. That is certainly NOT true. It's the other way around. Filing seperately only usually results in less tax when there is some really asymmetric item on the sched A such as medical expenses which need to clear an AGI floor. In fact, assuming this couple was at the age that they were receiving social security benefits, seperately is almost certain to be less beneficial.

Just ask your father to let you run the numbers to see what happens and then take it from there.

However, if dad won't at least let you run the numbers, then dump the problem on dad. He is her next of kin and should be responsible for handling that sort of thing.

Dad is responsible for filing HIS return. If he won't file jointly, then it's up to whoever is administering the estate to do so seperately.

 

[LdiJ]

Hold the phone. That is certainly NOT true. It's the other way around. Filing seperately only usually results in less tax when there is some really asymmetric item on the sched A such as medical expenses which need to clear an AGI floor. In fact, assuming this couple was at the age that they were receiving social security benefits, seperately is almost certain to be less beneficial.

You are right. I meant to say that filing married filing jointly was generally better. I do not know what the heck happened there.

Dad is responsible for filing HIS return. If he won't file jointly, then it's up to whoever is administering the estate to do so seperately.

Yep, but if there is no estate to administer because everything is passing through to dad outside of probate, then the son can certainly dump the tax issues back on dad.

 

[LdiJ]

Filing separately generally saves money. There are rare instances when it does not. Just ask your father to let you run the numbers to see what happens and then take it from there.

However, if dad won't at least let you run the numbers, then dump the problem on dad. He is her next of kin and should be responsible for handling that sort of thing.

editing....

I certainly did NOT intend to say the bolded. I intending to say the opposite and clearly messed up big time.

 

[dleung65]

Ok, so it sounds like Married Filing Jointly would be better for 2017.

If he doesn't want to change it, then can I file for my late mom MF Separately, considering he filed Single for 2017? I am not the executor officially yet, but I will be.

Thanks.

 

[Taxing Matters]

Ok, so it sounds like Married Filing Jointly would be better for 2017.

If he doesn't want to change it, then can I file for my late mom MF Separately, considering he filed Single for 2017? I am not the executor officially yet, but I will be.

Thanks.

Yes. Her filing status is determined by what it was when she died. As she was married when she died, it either has to be married filing jointly (if her surviving spouse did not remarry before the end of the year and is willing to do a joint return) or married filing separately. If you are going to be the executor then I suggest you get an extension filed for her on or before April 17. You can do that before you become executor and gives you extra time to get the return done and filed.

 

[LdiJ]

Yes. Her filing status is determined by what it was when she died. As she was married when she died, it either has to be married filing jointly (if her surviving spouse did not remarry before the end of the year and is willing to do a joint return) or married filing separately. If you are going to be the executor then I suggest you get an extension filed for her on or before April 17. You can do that before you become executor and gives you extra time to get the return done and filed.

And some extra time to show dad that it might produce a better result to file jointly.

 

[dleung65]

Thank you all for the advice.