USA 2019 PA-40 Deceased taxpayer & surviving spouse transfer of est. tax payments

Nov 1, 2013
Reaction score
The taxpayer (husband) died in Sept 2019 and was married. All 2019 PA estimated tax payments were made using PA-40ES coupons with both taxpayer and spouse names on them. The checks were noted with only the taxpayer's Social Security number.

The majority of their income was from Interest, Dividends, and Capital Gains, with about 20% in the taxpayer's name and Soc Sec # and 80% in the spouse's name and Soc Sec #.

I know I can file a Married Filing Jointly return using the widow as the taxpayer and the decedent as the spouse. I know I can also file separate returns, but again the husband has the estimated payments in his Social Security number, but the wife has the majority of the income in her Social Security number.

I'm not sure if PA will go by the Social Security number on the checks (decedent only) or both names on the coupons.

PA has a form REV-459B to transfer the estimated payment between spouses, but I'm not sure if the state will follow it properly.

What's the best filing path? Thanks for any help.


Ask a Question

Want to reply to this thread or ask your own question?

You'll need to choose a username for the site, which only take a couple of moments. After that, you can post your question and our members will help you out.

Ask a Question