Discussion:Spouse signing final 1040 (MFS)

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Discussion Forum Index --> Advanced Tax Questions --> Spouse signing final 1040 (MFS)
Discussion Forum Index --> Tax Questions --> Spouse signing final 1040 (MFS)

Cpapat (talk|edits) said:

2 November 2009
I have a client whose spouse died in fall of 2008. Surviving spouse filed an MFS 1040 and claimed itemized deductions. I am now filing the final 1040 for the decedent. Decedent's estate is insolvent and owes $$$$$ to IRS for past years. I have completed the final MFS 1040 for the decedent and there is a significant balance due. The surviving spouse is the personal representative but has not been appointed by the court due to the fact that the decedent's estate is insolvent.

Question:

Is it proper for the Survivng Spouse to sign name on the Decedent's MFS 1040 and write the initials P.R. (Personal Representative) after her name. She is aware of the potential personal liability if the estate had assets and she P.R. did not pay taxes, but she said the estate had no money and plenty of creditors.

Kevinh5 (talk|edits) said:

2 November 2009
I don't know that she is actually personal representative if she has not been appointed yet.

Dennis and I had a discussion two Springs ago about this issue.

Cpapat (talk|edits) said:

2 November 2009
You do not have to be court appointed to be personal representative.

There are many instances where the court has not been involved, but a person signs the return as P.R.

Blrgcpa (talk|edits) said:

2 November 2009
Each state is different and may have different requirements. I'd check there or with a local elder law atty.

TAXBILLY (talk|edits) said:

2 November 2009
I would advise the client to acquire the services of an attorney to determine what liability, if any, she is taking on.

taxbilly

R2 (talk|edits) said:

3 November 2009
The executor or administrator of the estate of a decedent, or other person charged with the property of a decedent can sign the return. See Reg 1.6012-3(b)(1).

Mscash (talk|edits) said:

3 November 2009
If the surviving spouse can get off the hook by filing a separate return, that should be done instead of taking a fall on a joint return.

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