Frequently Asked Tax Questions And Answers
Keyword: Joint Return
1.14 IRS Procedures: Signing the Return
My husband passed away last year, and I will be filing a joint return.
Are any special return notations required to indicate my husband is deceased?
If you are a surviving spouse filing a joint return and no personal representative
has been appointed, you should sign the return and write in the signature
area, "filing as surviving spouse." The final return should have
the word "Deceased," the decedent's name, and the date
of death written across the top of the return. For additional information,
refer to Tax Topic 356, Decedents.
References:
2.3 Filing Requirements/Status/Dependents/Exemptions: Dependents & Exemptions
Can a person claim a girlfriend as a wife if they have a child or
do they have to be married?
You are considered married if you are living together in a common law marriage
that is recognized in the state where you now live or in the state where the
common law marriage began. If you are considered married, then you may file
as married filing jointly and claim two personal exemptions on a joint return
(assuming that neither of you are qualifying dependents on another individual's
return).
If you are not considered married, then you would have to file as single
unless you qualify as head of household. You may not claim your girlfriend
as your dependent if your relationship violates local law.
Refer to Publication 501, Exemptions, Standard Deduction
and Filing Information, for an explanation of the five dependency tests
(5).
References:
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