Received w-2 for deceased spouse 3 years after her death--how to report?
Jim Beaver
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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Bill Brown
> 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?
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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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Phil Marti
> 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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<< nor can it used, for the purpose of avoiding penalties >>
<< that may be imposed upon the taxpayer. >>
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Paul Thomas, CPA
> 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
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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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<< to this newsgroup as well as our anti-spamming policy >>
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<< Copyright (2006) - All rights reserved. >>
<< ======================================================= >>
DORFMONT@aol.com (Linda Dorfmont)
> 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.
Several questions..... Did your late wife actually work for
this employer at any time? Did you actually receive the
income reported on the W-2? Could someone have stolen her
identity or could this be a clerical error?
Something like this happened to one of my friend's clients.
Her late husband failed to pay back a 401k loan and got a
distribution 1099R the year after he died. His wife tried to
include the income on her single return but the IRS forced
her to file a 1041 for the estate claiming income in respect
of a decedent. As a result she reported a little less on her
personal return.
Look into these issues. If you ask the IRS, they will
probably tell you to file a joint return. Apparently for
them only taxes are certain.
Linda Dorfmont E.A., CFP, CSA
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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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Herb Smith
> 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? =A0Or something else?
> She's no longer listed on my return, so I can't figure out
> how to process it.
Amend your return for the year of the W-2 payment, assuming
you filed a joint return in that year.
Jim Beaver
> "Jim Beaver" <jumble...@prodigy.spam> wrote:
>> 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. >>
<< ------------------------------------------------------- >>
Bill Brown
> 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.
Well, the income is taxable to you (or your wife's estate)
but it should not have been reported on a W-2 since neither
you nor your wife's estate was an employee of that company
in 2006. Someone should have informed the payor that your
wife is now deceased and that you have inherited the rights
to her residual payments. They should have issued you a 1099
and NOT one that indicated the amount was nonemployee
compensation. The main practical problem is they probably
erroneously withheld FICA and Medicare taxes from the checks
they were treating as salaries paid.