J.K. Lasser's Your Income Tax 2013: For Preparing Your 2012 Tax Return

1.10 Death of Your Spouse in 2012

If your spouse died in 2012, you are considered married for the whole year. If you did not remarry in 2012, you may file a 2012 joint return for you and your deceased spouse. Generally, you file a joint return with the executor or administrator. But you alone may file a joint return if you are otherwise entitled to file jointly and:

1. The deceased did not file a separate return, and

2. Someone other than yourself has not been appointed as executor or administrator before the due date for filing the return. An executor or administrator appointed after the joint return is filed may revoke the joint return within the one-year period following the due date.

If you do file jointly, you include on the return all of your income and deductions for the full year and your deceased spouse’s income and deductions up to the date of death (1.14).

For 2013 and 2014, you may be able to file as a qualifying widow(er) if a dependent child lives with you (1.11).

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Filing Instruction

Reporting Income of Deceased Spouse

If your spouse died during the year and you are filing a joint return, include his or her income earned through the date of death.

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Joint return barred.

As a surviving spouse, you may not file a joint return for you and your deceased spouse if:

1. You remarry before the end of the year of your spouse’s ...