@Critter-3 -
sorry but I think you are suggesting that the surviving spouse can not file MFS. Can you point to where in Publication 501 (or another publication) that is stated? I can't find that.
further, to document that filing MFS is possible:
1) the IRS app to determine filing status certainly permits MFS for the surviving spouse. Suggest running this scenario through the app.
https://www.irs.gov/help/ita/what-is-my-filing-status
2) In the training provided to IRS volunteers, the decision tree certainly shows the option for the widowed spouse to file MFS. See the schematic on page 50.
https://www.irs.gov/pub/irs-pdf/p4012.pdf
While I see where the wording "can file MFJ" is stated in pub. 501, that doesn't mean they can't file MFS. It just means a single living person can file MFJ in this circumstance.
Lastly, I also do not see in the publication where the taxpayer has the option to file SINGLE or HOH. (even if that option existed, what would be the financial incentive?). I've always seen the filing status as very rules driven. And other than the option to file MFS or MFJ, there are no rules that provide any flexibility to choose a filing status. (how could the taxpayer file HOH or SINGLE in the year of the spouse's passing if the marital status is consider 'married' on 12/31; HOH and SINGLE requires the taxpayer to be "unmarried" to take advantage of these filing statuses - and someone can't be 'married' and 'unmarried' at the same time the way the IRS definitions work.
thoughts?
