My spouse died in 2016. After his death I found out he had not filed our taxes for several years. Can I file an individual return for those years?

[pauladuke]

My wife died in 2016.  I found out after her death she had not filed our joint returns for years 2012-2015.  Can I file an individual return for myself for those years?

[rjs · Accepted solution]

It's not clear what you mean by "an individual return." You can't file as single for years that you were married, even though your spouse is now deceased. You have to file as either married filing separately or married filing jointly. This applies to 2016, the year of your spouse's death, as well.

There is a possible exception for any year in which your spouse did not live with you for the last 6 months of the year, and a dependent child did live with you. There are also additional considerations if you live in a community property state.

You haven't given any details of your situation. Reconstructing your deceased spouse's income and other information going back four years is not going to be easy. I suggest that you consult a local tax professional who can review the details of your situation and advise you on how to proceed.