Amend from MFS to MFJ 5 Years Back

Forum|Forum|6 years ago
February 27, 2020
1 reply
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How far back can I change my filing status MFS to MFJ? The below text from the 1040X instructions mentions for a "credit or refund" it must be within 3 years. Am I able to amend 4 or 5 years back even though I won't get a refund? I am trying to amend for excess Roth IRA contributions in 2014 and 2015.

"File Form 1040X only after you have filed your original return. Generally, for a credit or refund, you must file Form 1040X within 3 years (including extensions) after the date you filed your original return or within 2 years after the date you paid the tax, whichever is later."

BillM223

Level 15

The general rule is that you can't amend more than 3 years back unless the IRS tells you to.

If you said that you "won't" get a refund because you know they won't send it to you, why do you want to amend those years?

If it is not going to make any difference (benefit) to you, I imagine the IRS doesn't want to mess with it.

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darew0000Author

Level 2

Currently I am subject to a 6% penalty for excess Roth IRA contributions for 2014 and 2015 ($5,500 per year). You can't contribute to Roth IRA if you file MJS. By changing to MFJ for 2014 and 2015, I would be able to avoid this penalty.

DianeC958

Level 12

The statue of limitations for refunds is 3 years from the date the return should have been filed. Currently 2014 and 2015 are beyond this statute so even if you filed the returns you would not receive the refund so there is no advantage to amending your returns.

@darew0000

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