@Kristi13 wrote:
Sorry, I must be missing something. I understand that both must file standard or both must file itemized. What happens if the decedent's executor (eldest son) wants to file standard and the surviving spouse wants to file with itemized deductions. Which side rules?
@DoninGA
xmasbaby0
My expert friends are confused.
If your mother chooses to file as married filing separately, her choice to itemize will force the husband's family to use the itemized deduction also. The spouse who chooses to itemize drives the situation, not the spouse who uses the standard deduction or the spouse who files first. If the husband already itemized, then no problem. If the husband used the standard deduction, the husband's family will get a letter informing them that his return must be amended. The end result is that both spouses use the same method (itemized or standard) but it is the decision of one spouse to use itemized deductions that drives the result for the other.
Now, it is possible that if this is a 2022 return and your husband's family already filed using the standard deduction, your tax return with itemized deductions might be rejected from e-filing, due to the conflict. In that case, print your return, sign it and mail it in. You are still allowed to use the itemized deduction even if your husband's family filed first and used the standard deduction.
(I am, of course, ignoring the possibility that you could file jointly with your deceased spouse for 2022, since you have decided not to do that for other reasons.)
