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TREAS/IRS RIN: 1545-BI58 Publication ID: Spring 2009 
Title: ●Regulations Governing Joint Returns After Death by a Surviving Spouse 
Abstract: As proposed regulations clarifying that, if the conditions in section 1.6013-1(d)(3) are satisfied, a surviving spouse can file joint returns on behalf of the surviving spouse and the decedent only for the year of death and for the year immediately preceding the year of death if the death occurs before the due date of the decedent's return for the preceding year. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: Undetermined 
CFR Citation: 26 CFR 1   
Legal Authority: 26 USC 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/00/2009    
Additional Information: REG-105123-09 Drafting attorney: Grace H. Kim (202) 622-4940 Reviewing attorney: Lawrence E. Mack (202) 622-4940 CC: PA: Branch 2
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Grace H. Kim
Attorney
Department of the Treasury
Internal Revenue Service
Room 5560, 1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-4940
Fax:202 622-1585
Email: grace.h.kim@irscounsel.treas.gov