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The Spouse (continued)
As a tax preparer, you may have to deal with the death of a taxpayer's spouse as it relates to the taxpayer's return. Note the following rules regarding this issue.
If a taxpayer's spouse died during the year and the taxpayer did not remarry by December 31, he or she can generally claim the personal exemption for the deceased spouse. This exemption can be claimed only if the taxpayer was not divorced or legally separated from his or her spouse on the date of death and would have been able to claim the exemption under regular circumstances.
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You should always explain the reason you are asking the taxpayer questions of a personal nature. A death in the household can be a very painful experience for a taxpayer. For example, the loss of a child, even if that child was stillborn or lived only briefly, can still be very painful for an individual.
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