Final Tax Return

[gcafiero]

My husband passed on 12/31/21, which I believe was a holiday.  I followed the TurboTax questions and recommendations and filed our 2021 Joint Tax Return.  Do I need to file his final tax return this year or next?

[DawnC]

The joint return you just filed is his final tax return.   I am sorry for your loss. 

The filing of the deceased taxpayer's final return usually falls to the executor or administrator of the estate, but if neither is named,  then the task needs to be taken over by a survivor of the deceased.  The final return is filed on the same form that would have been used if the taxpayer were still alive, but "deceased" is written after the taxpayer's name.   TurboTax did this if you indicated that he passed away in the personal info section.    

Since you were married when he passed, you may file a joint return for the year of death (2021), claiming the full standard deduction, and using joint-return rates.   The executor usually files a joint return, but the surviving spouse can file it if no executor or administrator has been appointed. (For the two years following a spouse's death, the surviving spouse can file as a qualifying widow or widower. That basically lets you continue to use the same tax brackets that apply to married-filing-jointly returns.)

If an executor or administrator is involved, he or she must sign the return for the decedent. When a joint return is filed, the spouse must also sign. When there is no executor or administrator, whoever is responsible for filing the return should sign the return and note that he or she is signing "on behalf of the decedent." If a joint return is filed by the surviving spouse alone, he or she should sign the return and write "filing as surviving spouse" in the space for the other spouse's signature.   If you e-filed, you would have electronically done this in the File section.

Death in the Family

[gcafiero]

Dawn,

Thank you so much for all your information.  I did follow all of TurboTax suggestions when filing.  My husband did have a will and I was named as personal representative.   The will was probated, and I received Letters of Testamentary.  Does that mean I am executor?  I was also told I should apply for an EIN number (which I did) from the IRS used at the bank for handling his remaining bank account.  I never used that number on the joint return I filed, should I have?  I have not closed out his accounts as of yet, which is why I thought I would have to file with the EIN next year.

[ThomasM125]

You were correct in not using the EIN number on your individual tax return. You would only need to use it on a trust tax return should it be necessary. Any income earned on your husband's estate after he died but before it was distributed to the beneficiaries would need to be reported on a trust tax return for his estate, but only if the estate earned more than $600 in the year you are filing for.