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New Member
posted Jun 5, 2019 10:43:07 PM

Do I need to file an estate tax return for my husband who died 1/7/2016 and our total assets did not exceed $1,900,000 and assets were in joint name or I was the bene?

We filed a joint return for 2015 and I think I can file joint again this year even though he passed away early last year.  Just want to be sure I don't also need to file an "estate tax return"?

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1 Best answer
New Member
Jun 5, 2019 10:43:08 PM

You can file a joint return with your late husband for 2016.

For decedents who died in 2016, Form 706 (estate tax return) must be filed by the executor of the estate of every U.S. citizen or resident:
a. Whose gross estate, plus adjusted taxable gifts and specific exemption, is more than
$5,450,000; or,
b. Whose executor elects to transfer the Deceased Spousal Unused Exclusion (DSUE) amount to the surviving spouse, regardless of the size of the decedent's gross estate.

To determine whether you must file a return for the estate under test “a” above, add:
1.The adjusted taxable gifts made by the decedent after December 31, 1976;
2. The total specific exemption allowed under section 2521 (as in effect before its repeal by the Tax Reform Act of 1976) for gifts made by the decedent after September 8, 1976; and
3. The decedent's gross estate valued as of the date of death

Based on your question, a federal estate tax return would not be required unless your late husband made gifts of several million dollars during his life. 

Please keep in mind that you may be obligated to file an inheritance or estate tax return for your state.  I suggest contacting a qualified probate attorney or tax professional in your state.

1 Replies
New Member
Jun 5, 2019 10:43:08 PM

You can file a joint return with your late husband for 2016.

For decedents who died in 2016, Form 706 (estate tax return) must be filed by the executor of the estate of every U.S. citizen or resident:
a. Whose gross estate, plus adjusted taxable gifts and specific exemption, is more than
$5,450,000; or,
b. Whose executor elects to transfer the Deceased Spousal Unused Exclusion (DSUE) amount to the surviving spouse, regardless of the size of the decedent's gross estate.

To determine whether you must file a return for the estate under test “a” above, add:
1.The adjusted taxable gifts made by the decedent after December 31, 1976;
2. The total specific exemption allowed under section 2521 (as in effect before its repeal by the Tax Reform Act of 1976) for gifts made by the decedent after September 8, 1976; and
3. The decedent's gross estate valued as of the date of death

Based on your question, a federal estate tax return would not be required unless your late husband made gifts of several million dollars during his life. 

Please keep in mind that you may be obligated to file an inheritance or estate tax return for your state.  I suggest contacting a qualified probate attorney or tax professional in your state.