Tax return after the death of the spouse

Q: My husband passed away in September 2022. Please provide guidance on how to prepare a Form 1040 for 2022.

— SP, email

Our condolences on the loss of your spouse. Both of the column’s authors are widowers. We understand the grief, pain and uncertainty that is part of your life right now. If the spouse dies, you are considered married for the whole year. Thus, you and your deceased spouse can file a joint declaration.

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The 1040 for 2022 includes all of your income and deductions for 2022 and your husband’s income and deductions on or before his date of death. The standard deduction is the amount for the joint filing of spouses. Other “write-offs” most likely to be reported in the 2022 filing include contributions your husband made into an Individual Retirement Account (IRA) or other qualifying pension plan, penalties for early withdrawal of savings, and any capital gains or losses (up to up to $3,000) on property held solely on his behalf.

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