Switching Order of Primary Taxpayer and Secondary Taxpayer (Spouse) on Return

[jeffreyeng]

Hi,

I'm working on a 1040 where the primary taxpayer died in 2023. Is there a way to switch the primary taxpayer and secondary taxpayer (spouse) on the return so the spouse becomes the primary taxpayer then deceased taxpayer is secondary?

[sjrcpa]

Not automatically. You get to type.

[Just-Lisa-Now-]

Why would you need to? 

It will automatically move the SP to the TP position on the 2024 return.

[Skylane]

@Just-Lisa-Now-   .... fwiw,  in the past, some states would 'tag' ES payments only to the primary (decedent) taxpayers SSN.  When the SP filed single in following year, the State ES payments would get lost....   You'd have to call the State to get the ES payments transferred to the surviving SP account. very annoying!

[sjrcpa]

Some states require this in the year of death. I think PA and VA.

[Just-Lisa-Now-]

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@Skylane wrote:

@Just-Lisa-Now-   .... fwiw,  in the past, some states would 'tag' ES payments only to the primary (decedent) taxpayers SSN.  When the SP filed single in following year, the State ES payments would get lost....   You'd have to call the State to get the ES payments transferred to the surviving SP account. very annoying!

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You wouldnt make ES payments under a deceased spouses SSN for a year you wouldnt be filing with them.

I wasnt aware any states required this, what a hassle.

[sjrcpa]

I think it's relatively new, at least for PA and VA.