If spouse passed away in 2022, but 2023 has a K-1 titled in joint name for part of the year and then another K-1 titled in single name, how to enter if filing as "widow"?

[-kelly2011tax]

It took some time for the originator of the K-1 to update the change in ownership (that is why there are two).... the software will think that both K-1s are in single name since I stated that the taxpayer was filing single

[Mike9241]

sorry for your loss. there is no issue with entering two K-1s that are from the same entity. This is often required when there are amounts on more than just 1 of the lines 1, 2 or 3. The question is are the amounts correct which we have no way of knowing?

in addition, you only got 1 k-1 for 2022, and that too raises the issue of whether the proper income was reported.

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if this is a partnership, many have a provision to adjust the tax basis for the decedent's share to the Fair Market Value. depreciable assets get a higher tax basis and thus more depreciation lowering taxable income.

Then there can be added complications if this is located in a community property state. 

The internal step-up is not true for an S-corp. The heir does receive a stepped-up basis for the descendant's share but maybe 100% if located in a community property state

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