I have a scenario I have not encountered and could use input on how a personal representative needs to proceed:
1. My client's son and his wife both passed away in 2022--the DIL died Summer 2022, the son near the end of the year
2. My client was appointed PR by the Court for her son
3. The DIL did not work, but it remains a joint return for 2022 (and potentially 2021, as we do not know if they filed)
4. To my knowledge, since everything passes to the spouse in this state and she had no assets not associated with the son, the son was never appointed as PR for his wife
5. Form 56 will be filed concerning my client acting as PR for her son
My client's lawyer says my client can sign as PR for both despite only having been appointed PR for the son since the son would have otherwise signed the return as surviving spouse had he not died. Pub 559 seems to confirm but it doesn't address this exact scenario where both spouses died in same year. Thoughts?