My spouse was 58 years old when he suddenly passed in May 2009. He was self-employed as an independent contractor and took business deductions in addition that our income allowed for itemized deductions. I am not employed, also 58, will not be eligible for SS until 60 1/2, have no other income other than from investments. This is the last year I am able to file jointly. My spouse always did the income tax. He took the 2008 ad valorem (property tax on our personal [email protected]
$10,000) which he paid on Jan 2, 2009. My question is, should I also pay the 2009 ad valorem taxes before Jan 1, 2010 to include on this year's taxes? Will I be stuck next year without the ability to make itemized deductions because I am not working and lose the deduction to my property taxes? Also will I lose the $3,000 yearly carry-overs of long term capital losses?