Confirm please there are two tax returns for the year. The first one is the husband's last & final return with his wife as survivor. It is from 1/1 to date of death, say, 9/25, correct? This return allows couple to file MFJ and use that Standard Deduction, if they want to.
Surviving wife has no dependents. For remainder of year, 9/26-12/31: Do they file "Estate of Richard" and Beverly as MFJ and again, use the Standard Deduction or; must she file single with full single Standard Deduction?
