Let's say the husband dies September 25th and surviving spouse, his wife, does not remarry before end of calendar year. They have no dependents since their children have grown and moved away. She must file a final return for him for his tax year 1/1-9/25 with her as spouse/surviving spouse. This return is entitled to a MFJ standard deduction, correct? She claims he has no estate per her Attorney's advice. Her remaining portion of the year must be filed as Estate of Husband's name [Richard] and her name (as surviving spouse) for period 9/26-12/31, correct? This short period is also entitled to a full MFJ standard deduction, correct?
