Q: My husband passed away in September 2022.  Please provide some guidance on preparing a Form 1040 for 2022.     

— S.P., email

Our condolences to you on the loss of your spouse. Both of the column's writers are widowers. We understand the grief, pain and uncertainty that are now part of your life. When one's spouse dies, you are considered married for the entire year. Thus, you and your deceased spouse can file a joint return.

Tax Talk returns:Collapse of cryptocurrency market and the reporting of losses on income taxes

The 1040 for 2022 includes all of your 2022 income and deductions and your husband's income and deductions on or before his date of death. The standard deduction will be the Married Filing Jointly amount. Other "write-offs" most likely to be reported on the 2022 filing include contributions made by your husband to an Individual Retirement Account (IRA) or other qualifying pension plans, penalty on early withdrawal of savings and all capital gains or capital losses (up to $3,000) on investment assets held only in his name.

The joint return should list both of your names. Assuming there is no executor or estate administrator, you will sign the return followed by "filing as surviving spouse."

Indiana Form IT-40 follows the same procedures. Be sure to provide the Date of Death on Schedule 7.

Q: In addition to my usual small refund from Indiana, two additional refunds were received from Indiana during 2022.  How will those items be reported? 

— L.L., email

Two refunds — one for $125 and another for $200 — (called "Automatic Taxpayer Refund" or ATRs) were paid by Indiana during 2022 either via direct deposit or check. It is uncertain whether the ATRs are taxable for federal tax purposes. The Indiana Department of Revenue reports that "… Indiana and other states are waiting for the IRS to clarify how to report refunds like the ATR on federal tax returns …"

Automatic Taxpayer Refund:Last of Indiana's taxpayer refund checks have all been sent

At this point, no IRS guidance has occurred. However, Indiana has already affirmed that if the refund is taxable for federal purposes, there will be an offsetting deduction to remove the ATR figure from the Indiana return … making it non-taxable at the state level. Stay tuned, we will be watching for additional guidance from the IDR and/or the IRS.

Ken & Klee's Tax Notebook — The fourth installment payment on 2022 estimated taxes for both federal and state purposes is due Jan. 17. If you are anxious to get your return done as quickly as possible, the IRS is holding up a "caution" sign that says have all of your "key documents" before you prepare and file your 2022 income taxes. The "key documents" include interest income, dividend income, capital gains (losses) and other "paper trails" that include additions or subtractions to your taxable income. Some good news on this front is the Form 1099-K previously announced requirement of $600 of income from third-party transactions networks (e.g., Venmo, Paypal, e-Bay and Etsy) has been sidelined. The threshold of $20,000 with over 200 transactions will remain in place.

Tax Talk will continue as a regular Sunday feature until April 16. Please email your questions using the information provided below.

Rick Klee served as the tax director at the University of Notre Dame from 1998 through August 2019. A retired CPA, Klee is a graduate of Notre Dame. You can contact him at rklee@nd.edu.

Ken Milani is a professor of accountancy at Notre Dame where he served as the faculty coordinator of the Notre Dame Tax Assistance Program. Contact him at milani.1@nd.edu.

E-mail questions to either.

This article originally appeared on South Bend Tribune: Filing taxes after the death of a spouse