Tax News

CCH (cch.taxgroup.com) reports:

  A widower was entitled to claim "married filing jointly" status for years prior to his wife's death because all of the requirements for claiming that status were met. The couple were not nonresident aliens, had the same taxable years, the wife had not filed returns for the tax years at issue and no authorized representative or executor was appointed for filing the return of the surviving spouse. Moreover, the record reflected the wife's intention to file joint tax returns. The government's argument that the husband could elect joint filing status only for the year of the spouse's death was rejected. Code Sec. 6013, which allows a surviving spouse to make the election if a return has not been filed for "the taxable year," refers not only to the year of the spouse's death, but to any tax year at issue.

D.J. Vidalier, DC La., 2008-2 USTC ¶50,532

Other References:

 
Code Sec. 6013

  CCH Reference - 2008FED ¶35,171.68

  Tax Research Consultant

  CCH Reference - TRC FILEIND: 18,056.25