SURVIVING SPOUSE REMARRIES IN SAME YEAR

On December 22, 2017, The Tax Cuts and Jobs Act was signed into law. The information in this article predates the tax reform legislation and may not apply to tax returns starting in the 2018 tax year. You may wish to speak to your tax advisor about the latest tax law. This publication is provided for your convenience and does not constitute legal advice. This publication is protected by copyright.

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.