Surviving Spouse Remarries in Same Year

If a deceased taxpayer was married at the time of death, the executor of the estate of the deceased taxpayer will have two filing options for the decedent:

• File a joint return with the surviving spouse, or
• File as a married taxpayer filing a separate return. 

If the surviving spouse remarries before the end of the tax year, the return for the deceased spouse is required to be filed as married separate, and the surviving spouse can either file jointly with the new spouse or married separate.

Selecting the most advantageous filing status can have a significant impact on the overall tax liability. Please call this office for assistance.

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