Have a client that her son was murdered by his wife. They had gotten married 3 weeks before she murdered him. The wife has been convicted and is now serving 30 years in prison. The mother (my client) of the man that was murdered wants to file his tax return and there is a refund that is to be paid of about $1700. Who gets the refund? If we file as MFS, can the mother claim the refund? There was not anything put into probate, because he did not own anything, the company he worked for sent the W-2 to his mother as she was the beneficiary of everything, insurance policies, and was his emergency contact. I had previously advised her to get the marriage annulled, but emotions are high, as you can imagine and the annulment did not happen.
Thanks so much for your assistance and advice on this situation.
State law covers this situation. Talk with a local probate attorney who can tell you about how his property should pass to his heirs. Then if the mother is the heir (assuming the law disallows the wife from inheriting) I believe the refund claim form 1310 states something about that the person requesting the refund will pay it out according to the laws of the state.
I would not request that refund until you know who is actually due that money. Probably the mother but you never know.
Tammy, I would do Married Filing Separately. The rgfund is an asset of his probate estate, and will pass either under terms of his Will if he had one or if not, under the state laws of intestacy. I am guessing he had no Will and no kids, so it should go to him mom through his estate, but as James pointed out, check with the attorney handling his estate.