IRS Publication 501 — Dependents, Standard Deduction, and Filing Information
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“Power of attorney (POA). In order for you to sign a return for your spouse in any of these cases, you must attach to the return a POA that authorizes you to sign for your spouse. Y ou can use a POA that states that you have been gran- ted authority to sign the return, or you can use Form 2848. Part I of Form 2848 must state that you are granted authority to sign the return.”
You must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1. Dependents should see Table 2 instead. 1040-X 2848 8332 8814 Deceased Persons You must file an income tax return for a decedent (a person who died) if both of the following are true.
1. Your spouse died, or you are the executor, administrator, or legal representative.
2. The decedent met the filing requirements described in this publication at the time of the decedent’s death.
For more information, see Final Income Tax Return for Decedent—Form 1040 or 1040-SR in Pub. 559.
Death of spouse. If your spouse died in 2025, read this before using Table 1 or Table 2 to find whether you must file a 2025 return. Consider your spouse to be 65 or older at the end of 2025 only if your spouse was 65 or older at the time of death. Even if your spouse was born before January 2, 1961, your spouse isn’t considered 65 or older at the end of 2025 unless your spouse was 65 or older at the time of death. A person is considered to reach age 65 on the day before the person’s 65th birthday. Example. Your spouse was born on February 14, 1960, and died on February 13, 2025. Your spouse is considered age 65 at the time of death. However, if your spouse died on February 12, 2025, your spouse isn’t considered age 65 at the time of death and is not 65 or older at the end of 2025.
Death of taxpayer. If you are preparing a return for someone who died in 2025, read this before using Table 1 or Table 2. Consider the taxpayer to be 65 or older at the end of 2025 only if the taxpayer was 65 or older at the time of death. Even if the taxpayer was born before January 2, 1961, the taxpayer isn’t considered 65 or older at the end of 2025 unless the taxpayer was 65 or older at the time of death. A person is considered to reach age 65 on the day before the person’s 65th birthday.
Filing Requirements for Most Taxpayers › U.S. Citizens or Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you earned or received abroad, including any income you can exclude under the foreign earned income exclusion. For more information on special tax rules that may apply to you, see Pub. 54.
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