The estate files a separate tax return on Form 1041.
If the spouse passed in 2023, the surviving spouse can file a Married Filing Joint final tax return, if that's how they filed previously.
If the spouses filed separately, then they both need to use either Itemized or Standard deduction.
It has always been the rule that when spouses file separately, they need to file using the same deduction type.
Here's more info on Married Filing Separately and Filing a Final Tax Return.
@johnfercpa
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