Use Name Line 2 only in the following situations:
If you are entering an "in care of" name, enter the percent sign (%) followed by a space and the "in care of" name. Do not use any other punctuation in the entry.
If the taxpayer or spouse died in the year for which the tax return is being filed or the current year, enter the percent sign followed by a space, then the name of the person filing the return for the deceased person. This may be the surviving spouse if the filing status is married filing jointly, a personal representative such as an executor, administrator, or anyone who is in charge of the deceased taxpayer's property.
If using Form 1310, the 'Name of Claimant' must match the name entered on Name Line 2 (without the percent sign and space). Do not enter a percent sign (%) on Form 1310.
In another section of the Main Information Sheet, you will enter the date the taxpayer or spouse died.
If neither situation above applies, leave Name Line 2 blank.
Note: The maximum number of characters for this line is 35, including spaces.