Deceased Taxpayers

If you are receiving survivor Social Security benefits because your spouse has died, you will not lose the survivor benefits if you remarry as long as you are age 60 or older. If you remarry, you might see your monthly Social Security check increase because you may qualify for higher benefits based on your new spouse's earnings history. You have an option to choose the higher of the two amounts. If you have children who are also receiving benefits, their status will be unaffected by your remarriage.

NO. Funeral expenses, including the funeral, burial or cremation costs, are deductible on the decedent's federal estate tax return, Form 706.

For the current year, If your filing status is qualifying widow with a dependent child and you are under 65 then your gross income must be at least $16,100. If you are 65 or older than your gross income must be at least $17,320. Gross income does not include social security benefits.

You should file a "joint" tax return and include the deceased income earned and applicable deductions prior to your spouse's death. A joint return is filed by you and the executor or administrator. Do not include income earned after the date of death. This income is considered "income in respect of a decedent" and is taxed to the Estate or beneficiary receiving the income in the year of the receipt. The income must be reported by the Estate (if more than $600) on Form 1041. Speak to your local CPA about the personal and Estate tax returns that you need to file.

If you are filing a joint tax return as a surviving spouse, you only need to file the joint tax return to claim the refund. If you are a court appointed representative, file the return and attach the certificate verifying your appointment. All other filers must file the return with IRS Form 1310. Speak to your local CPA about the filing requirements.

To expedite the closing of the decedents estate an executor or representative may file Form 4810 for a prompt assessment. Once filed the IRS has 18 months to assess additional Estate taxes. Form 4810 must be filed separately from the final return.

If the Estate pays the decedents personal medical expenses within 1 year of the date of death, the expenses can be deducted on the decedent’s final 1040 tax return as itemized deduction subject to the 10% or 10% / 7.5% AGI floor.