Deductions & credits

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?