Thank you
@macuser_22. What you quote says that a surviving spouse can file a joint return (absent remarriage). But it does *not* say the POA continues after death. A POA lets you do far more than file a tax return (get records, legally bind the principal, etc.). And a POA is *not* required for a surviving spouse to file a joint return.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
