Filing status question

Technical topics regarding tax preparation.
#1
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michigan
Wife passed away July of 2021

Husband would like to file as single. If he files as single none of his social security would be taxable. If he files joint 85% of social security will be taxable due to wife's income.

If he files as single wife would have to file as married separate. Is this correct?

This is a second marriage for them and they kept separate finances. Her family would file on her behalf.
 

#2
Nilodop  
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Assuming no surviving spouse or head of household status, I think each of them would be married fiing separately.
 

#3
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Nilodop wrote:Assuming no surviving spouse or head of household status, I think each of them would be married fiing separately.



I was thinking that he would be considered single since that is his status at 12/31. I thought last day of the year is what determines your status
 

#4
Nilodop  
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Still considered married in year spouse died unless remarried by end of year.
 

#5
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Nilodop wrote:Still considered married in year spouse died unless remarried by end of year.


+1


From the IRS:

Generally, taxpayers are considered to be unmarried for the entire year if, on the last day of the tax year, they were:
• Unmarried.
• Legally separated from their spouse under a divorce or separate maintenance decree. State law governs whether taxpayers are married or legally separated under a divorce or separate maintenance decree.

Taxpayers are considered to be married for the entire year if:
• They were married on the last day of the tax year, or
• The spouse died during the year and the surviving spouse has not remarried
 

#6
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Thanks everyone. Greatly appreciated
 


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