CHANGING FS 2 TO FS 5Shown is the top part of a completed Form 1040. First name line reads Mary L. Topaz. Social Security Number for Mary reads 000-00-9658.Second name line reads Dave R. Topaz. Social Security Number for Dave reads 000-00-5367.Filing status area has been marked Filing Status 2, Married filing jointly.The taxpayer has noted in the filing status area, Mary died May 23, 2023.There are two children -- a daughter (Michelle 000-00-5863) and a son (Michael 000-00-8745) -- claimed on dependent line, Dependents. One child qualifies for the child tax credit.The tax examiner has circled Mary's name in red because a joint return cannot be filed after the death of the primary taxpayer.The tax examiner has circled Mary's SSN in red and arrowed Dave's SSN up to be the primary in red.The tax examiner has circled the Filing Status Married Filing Jointly designation in red and checked filing status Qualifying Surviving Spouse with dependent children in red.