Tax Guru-Ker$tetter Letter
Thursday, April 14, 2005
Amending Filing Status
Q:
Subject: Married filing Separately and Amended Return
If one spouse files separately and then the couple decides it's a mistake and want to file an amended return JOINTLY, is that allowed? In other words can a couple file an amended return filing JOINTLY when one spouse had already filed as Married but filing SEPARATELY?
A:
That is allowed. You can file a 1040X to go from MFS to MFJ.
The reverse is not true however. You are not allowed to switch from MFJ to MFS because IRS likes the joint and several liability aspect with joint returns. This allows them to go after either or both spouses for all of the taxes shown on the joint 1040.
Good luck.
Kerry Kerstetter