Hi

Whether suriving spouse can take exemption for deceased spouse?

as per becker, qualified widower can file joint return upto 2 years and may use joint tax return std deductions & rates (but not exemptions for the deceased spouse)

but as per IRS website-If your spouse died during the year, you generally can claim your spouse's exemption

Can some one clarify above

Thanks

hey, I think in the year that the spouse dies his/her personal exemption can still be claimed on the joint return or on the other spouse's separate return (if no gross income&not a dependent). See R1-10 of Becker.

And Becker said "(but not for exemptions)" because exemptions can be claimed in the year of death, not the two years after death. That's my guess.

Hi Mangorange

As per becker it is not clear, whether exemption can be claimed for first two year of death or only in the year of death?

Ofcourse, exemption is not available after 2 years

Appreciate if some one clarify above

Thanks

If a person is born or dies during the year, the full exemption is allowed for that tax year only.  The qualifying widow(er) can use joint rates for the following two tax years but does not get an exemption for the deceased.

Hi lis6539

now it is clear

Thanks lis6539 & Mangorange for clarifying this issue