"She's the one with the life estate. He has what is called a "contingent remainder." You can look it up."

Look above your reply; I already noted he is a remainderman in this scenario. There is a will or deed, and a legal analysis needs to be performed. Listening to people who have axes to grind with each other doesn't give any directive for a professional responsibility for tax form preparation other than, she doesn't get to have whatever she wants. She gets to have what is applicable.