THE GENERAL ASSEMBLY OF PENNSYLVANIA

HOUSE BILL

INTRODUCED BY REICHLEY, CALTAGIRONE, CARROLL, EVERETT, FLECK, GEIST, GOODMAN, GRELL, HARHART, HESS, HORNAMAN, KILLION, LONGIETTI, MANN, MARSICO, MILNE, O'NEILL, PETRI, READSHAW, SWANGER, VULAKOVICH, WAGNER, WATSON, GILLEN, BOYD, ROCK, YOUNGBLOOD, MICOZZIE, MURT, FARRY AND BEAR, FEBRUARY 14, 2011

AS REPORTED FROM COMMITTEE ON FINANCE, HOUSE OF REPRESENTATIVES, AS AMENDED, MAY 23, 2011   

AN ACT

Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An

act relating to tax reform and State taxation by codifying

and enumerating certain subjects of taxation and imposing

taxes thereon; providing procedures for the payment,

collection, administration and enforcement thereof; providing

for tax credits in certain cases; conferring powers and

imposing duties upon the Department of Revenue, certain

employers, fiduciaries, individuals, persons, corporations

and other entities; prescribing crimes, offenses and

penalties," further providing for income tax returns.

The General Assembly of the Commonwealth of Pennsylvania

hereby enacts as follows:

Section 1.  Section 331(e) of the act of March 4, 1971

(P.L.6, No.2), known as the Tax Reform Code of 1971, added

August 31, 1971 (P.L.362, No.93), is amended and the section is

amended by adding subsections to read:

Section 331.  Returns of Married Individuals, Deceased or

Disabled Individuals and Fiduciaries.--* * *

(e)  [The] Except as provided under subsections (e.1) and

(e.2), the final return for any deceased individual shall be

made, signed and filed by his executor, administrator, or other

<--

[person] personal representative charged with his property.

(e.1)  (1)  A surviving spouse may file a joint return for

<--

the year in which his or her spouse died if the joint return

could have been filed if both spouses were living for the entire

taxable year.

(2)  If a personal representative, executor or administrator

is appointed on behalf of the deceased spouse before the tax

return is filed, the surviving spouse may not file a joint

return without the consent of the fiduciary. Both the fiduciary

and the surviving spouse must sign the joint return. The

surviving spouse may file a joint return with the deceased

spouse if the deceased spouse did not previously file a return

for that taxable year and if a personal representative, executor

or administrator has not been appointed by the time the joint

return is made or before the due date for filing the return of

the surviving spouse, including extensions. If the surviving

spouse properly files a joint return under this paragraph, the

fiduciary may supersede the surviving spouse by filing a

separate return for the decedent within one year after the due

date, including extensions. Any joint return improperly filed by

the surviving spouse or disaffirmed by the fiduciary shall be

treated as a separate return of the survivor. The surviving

spouse shall be required to file an amended return.

(e.2)  If both taxpayers die during the same tax year, a

joint final return may be filed if a joint return could have

been filed had both spouses lived for the entire taxable year

and with the consent of the personal representatives, executors

or administrators of both deceased spouses under subsection

(e.1) by the due date, including extensions, of the joint tax

return. Both fiduciaries must sign the joint return.

(e.1)  (1)  During the year in which a spouse dies, a

<--

surviving spouse may file his or her return for the year jointly

with the final return of his or her deceased spouse if the joint

return could have been filed if both spouses were living for the

entire taxable year. If a personal representative, executor or

administrator or other fiduciary is appointed on behalf of the

deceased spouse before the deceased spouse's tax return is

filed, the surviving spouse may not file a joint return without

the consent of the fiduciary. If a joint return is filed, both

the fiduciary of the deceased spouse's estate and the surviving

spouse must sign the joint return.

(2)  A surviving spouse may make, sign and file the final tax

return of his or her deceased spouse if the deceased spouse did

not previously file a return for that taxable year and if a

personal representative, executor or administrator has not been

appointed by the time the return is made, signed and filed. If

the surviving spouse properly files a final return for the

deceased spouse under this paragraph, a fiduciary who is later

appointed for the deceased spouse may supersede the final return

filed by the surviving spouse by filing a separate return for

the deceased spouse. Any joint return improperly filed by the

surviving spouse or superseded by the fiduciary shall be treated

as void. If the surviving spouse files his or her own tax return

jointly with the deceased spouse's return under this paragraph

and the return is superseded by the filing of a return by the

deceased spouse's fiduciary, the surviving spouse shall be

required to file separate return within 90 days of the filing of

the fiduciary's return. The surviving spouse's separate return

shall be deemed to be filed:

(i)  on the day the joint return was filed if it is filed

within such time; or

(ii)  the date the department receives it.

(e.2)  If both taxpayers die during the same tax year, a

final return for each deceased spouse may be jointly filed if a

joint return could have been filed had both spouses lived for

the entire taxable year and with the consent of the personal

representatives, executors or administrators of both deceased

spouses under subsection (e.1) by the due date, including

extensions, of the joint tax return. Both fiduciaries must sign

the joint return.

* * *

Section 2.  This act shall apply to taxable years beginning

after December 31, 2009 2011.

<--

Section 3.  This act shall take effect immediately.