Deceased spouse

[jlcrawford92]

My husband died in Dec of 2023 I filed taxes for him in 2023, but because of when he worked I received a w2 for 2024. How do I file taxes for him if he was deceased in 2023

[DaveF1006]

It depends.  If you filed a final tax return for him in 2023, then the 2024 W2 will be income to you.  This is mentioned in IRS publication 559 in a section called Income in Respect of a Decedent on pages 13-14. Right click this link and select open link in new tab to access this information.

Here is how you will report this. Do not enter this as a W2 because the W2 was not issued to you. You will report this as other income. To report:

1. Log into your account
2. Select Wages and income
3. Less Common income
4. Miscellaneous Income, 1099-A, 1099>start
5. Scroll to the bottom of the page to Other Reportable Income
6. Other taxable income, answer yes
7. Then give a brief description of the income and the amount listed..

Once this appears in a summary screen, click on the Add Miscellaneous Income Item and then call it  income in Respect of a Decedent and the amount reported on line 1 of the W2.

If withholding tax was withheld, you can claim it by:

1. Go to Federal 
2. Deductions and Credits
3. Estimates and Other Taxes Paid
4. Other Income Taxes 
5. Other income Taxes paid in 2024
6. Withholding not already entered on a W2 or 1099. 

Don't be concerned by the wording in step 6. This is an extenuating circumstance that is not addressed by this unique situation.

[Edited 01/15/24|2:36 pm PST]

[Opus 17]

If the final check was actually paid in 2024, a 2024 W-2 is appropriate.  If you are the person who is entitled to his estate and property, this is considered "income in respect of a decedent."  You just report it on your own tax return.  If he had a will that required splitting his estate with multiple heirs, you may need to open an estate, get an EIN, and file a tax return for the estate before splitting the rest with the heirs.  

https://www.irs.gov/publications/p559