The time period following the death of a spouse can be extremely traumatic and emotional. The practical and legal ramifications of your spouse’s passing are probably not what you want to focus on right now; however, certain steps need to be taken to ensure that you comply with applicable state and federal laws. Filing a final tax return for your spouse, for example, must be accomplished within the time frame allotted by law. There may also be tax implications within your own estate plan that need to be addressed. The Los Angeles attorneys at Schomer Estate & Wealth Advisors explain what taxes need to be filed if your spouse passed away last year and remind you to review your own estate plan and make any necessary tax-related revisions.
Preparing and Filing Individual Taxes for a Spouse Who Passed Away Last Year
One of the tax obligations you must address following the death of a spouse is filing his or her personal income tax return. Working with a certified tax professional is always wise; however, the Internal Revenue Service (IRS) also offers a plethora of free guidance on the subject, including the following tips:
- Generally, the final individual income tax return of a deceased person is prepared and filed the same way as if the person were alive.
- The return must report all income up to the date of death and claim all eligible credits and deductions.
- If the deceased person did not file individual income tax returns for the years before their death, their surviving spouse or representative may have to file prior year returns.
- The IRS considers the surviving spouse married for the full year their spouse died if they don’t remarry during that year.
- The surviving spouse is eligible to use filing status “married filing jointly” or “married filing separately.”
- The same tax deadlines apply for final returns. If, for example, the deceased person died in 2022, their final return is due by April 18, 2023, unless the surviving spouse or representative has an extension to file.
- When e-filing, the surviving spouse or representative should follow the directions provided by the tax software for the correct signature and notation requirements.
- For paper returns, the filer should write “deceased,” the person’s name and the date of death across the top.
The person appointed to be the Executor of the estate, or Personal Representative if your spouse died intestate, must sign the tax return. If an Executor/Personal Representative has not yet been appointed, you can sign the return and write “filing as surviving spouse” on the signature line. You will also need to sign the return if you are filing a joint return.
What About Federal Gift and Estate Taxes?
If your spouse left behind considerable assets, his/her estate may also owe federal gift and estate taxes, meaning you may need to file IRS Form 706. In 2024, the lifetime exemption amount was $13.61 million, meaning that your spouse may owe federal gift and estate taxes if the value of his/her estate assets coupled with the value of lifetime gifts exceeded that amount. Conversely, if you plan to elect the portability option, which allows you to make use of any unused portion of your spouse’s lifetime exemption, you must let the IRS know that you elect portability. If you make use of the marital deduction to avoid paying taxes on your spouse’s estate, you should also review your estate plan because your estate may now be over-funded.
To ensure that you understand the tax implications of your spouse’s death, consult with an experienced estate planning attorney and financial advisor.
Can We Help You with Taxes for a Spouse Who Passed Away Last Year?
For more information, please join us for an upcoming FREE seminar. If your spouse passed away last year and you need assistance with taxes, contact the experienced Los Angeles estate planning attorneys at Schomer Estate & Wealth Advisors by calling (310) 337-7696 to schedule an appointment.
- Reasons to Incorporate a Living Trust into My California Estate Plan - August 16, 2026
- What You Need to Know about Funding a Trust in California - August 15, 2026
- Estate Planning for Real Estate Owners in California - August 14, 2026
