Standard vs itemized for surviving spouse?

[johnfercpa]

Source, please.  An interesting development, thank you for sharing.

[xmasbaby0]

@johnfercpa You posted to an old thread that has posts from multiple users and which has had no activity since August 2023.  What are you seeking a source for?   We cannot tell.

[DianeW777]

Married filing separately does not allow for any choices when one spouse dies during the year. If the spouses use the filing status married filing separately, then if one of them itemizes deductions, the other must. No law change here.

• IRS Publication 501, page 7 - Special Rules, #11.

@johnfercpa 

[johnfercpa]

One of the prior posters said when a surviving spouse and the estate of the deceased spouse file MFS for the decedent's last tax return that whoever files itemized deductions (not  Standard Deduction), this election forces the other spouse to itemize their deductions - regardless of whoever filed first.

My observation was:  what is your citation?  I have never heard this..

[MarilynG1]

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