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Received w-2 for deceased spouse 3 years after her death--how to report?

 

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Subject Author Date
Received w-2 for deceased spouse 3 years after her death--how to report? Jim Beaver 04-22-2007
Posted by Jim Beaver on April 22, 2007, 2:30 pm
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Do I ignore it, since it's under her now-defunct Social
Security Number? Pretend it's under my Social Security
Number and include it in my own income? Or something else?
She's no longer listed on my return, so I can't figure out
how to process it.

Jim Beaver

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Posted by Phil Marti on April 23, 2007, 10:25 pm
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> Do I ignore it, since it's under her now-defunct Social
> Security Number? Pretend it's under my Social Security
> Number and include it in my own income? Or something else?

That's a good idea. Find out what it's for as a starting
point.

--
Phil Marti
Clarksburg, MD

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<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
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Posted by Bill Brown on April 23, 2007, 10:25 pm
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> Do I ignore it, since it's under her now-defunct Social
> Security Number? Pretend it's under my Social Security
> Number and include it in my own income? Or something else?
> She's no longer listed on my return, so I can't figure out
> how to process it.

If she actually had that income and the year is 2004 or 2005
(which doesn't seem likely based on your facts) then the
return for that year should be amended.

If she didn't have the income then YOU have nothing on your
tax return.

If it was to report a very late payment of money owed your
late wife from before her death, then there may be an estate
income tax return to prepare and file but the income, I
believe, still does not go on your tax return. It would be
simpler if it did.

What other information do you have about this W-2, the
employer or the timing of any actual payment by the
employer?

<< ======================================================= >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2006) - All rights reserved. >>
<< ======================================================= >>

Posted by Jim Beaver on April 25, 2007, 4:17 am
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>> Do I ignore it, since it's under her now-defunct Social
>> Security Number? Pretend it's under my Social Security
>> Number and include it in my own income? Or something else?
>> She's no longer listed on my return, so I can't figure out
>> how to process it.

> If she actually had that income and the year is 2004 or 2005
> (which doesn't seem likely based on your facts) then the
> return for that year should be amended.
>
> If she didn't have the income then YOU have nothing on your
> tax return.
>
> If it was to report a very late payment of money owed your
> late wife from before her death, then there may be an estate
> income tax return to prepare and file but the income, I
> believe, still does not go on your tax return. It would be
> simpler if it did.
>
> What other information do you have about this W-2, the
> employer or the timing of any actual payment by the
> employer?

I should have explained. The income was for 2006. It was
for residual payments. My wife was an actress. Under
normal circumstances, an actor's residual payments are
converted into payments (and W-2s) for the surviving spouse
or other beneficiary. That's what happened with the
majority of her residual payments. I get the check and the
W-2 in my name. But although I don't recall the specific
checks being in her name, clearly the W-2 from this company
had not caught the change. So my own SSN and name are
nowhere to be found on the W-2.

It makes sense though, that if I got the income, I should
consider it my own, regardless of the name on the W-2.

Thanks.

Jim Beaver

<< ------------------------------------------------------- >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2006) - All rights reserved. >>
<< ------------------------------------------------------- >>

Posted by Paul Thomas, CPA on April 23, 2007, 10:25 pm
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> Do I ignore it, since it's under her now-defunct Social
> Security Number? Pretend it's under my Social Security
> Number and include it in my own income? Or something else?
> She's no longer listed on my return, so I can't figure out
> how to process it.

Was income received during the year from that employer? If
so, and you received that income, then it's reported on yoru
return regardless of what the W-2 says.

If you didn't receive any type of income from that employer,
then don't do anything with it.

--
Paul A. Thomas, CPA
Athens, Georgia

<< ======================================================= >>
<< The foregoing was not intended or written to be used, >>
<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
<< >>
<< The Charter and the Guidelines for submitting posts >>
<< to this newsgroup as well as our anti-spamming policy >>
<< are at www.asktax.org. >>
<< Copyright (2006) - All rights reserved. >>
<< ======================================================= >>

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