126.96.36.199The personal representative “who is actually appointed to such office and not the person who is not the person who is merely in charge of the property of the decedent” may make an election with the decedent’s surviving spouse to file a joint income tax return. Treas. Reg. Sec. 1.6013-4(c)(1).
188.8.131.52.1 Also, only the statutory personal representative may consent to gift splitting in a situation where the return needs to be signed after one spouse has died. Treas. Reg. Sec. 25.2513-2(c).