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Pictured in Figure 3.11.10-38 is an example of Form 1040-ES where there is an indication that either the primary taxpayer or spouse died during the current year. DECD is edited after the taxpayer's given name. The close brackets are edited on the last name. The taxpayer's notation Died 2-03-20 is circled, as is also the last name of the decedent. The caret (or opening bracket) is edited on the surviving taxpayer's last name. This example shows Harry Buckeye, the primary taxpayer, as the deceased. DECD is edited before his last name, which is shown circled. The caret is placed on the last name of the secondary taxpayer, Cathy Burbot.