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."
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.
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.
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.
There is an advantage.... I wouldn't have to pay 6% Roth IRA excessive contributions penalty every year since 2014. I realize I won't get a refund, but the amount saved by not having to pay the penalty far exceeds the refund I would get. I'm just asking if they will accept my amended return (even though I won't get a refund).
Yes. There is no harm in trying to abate the excise tax for the excess Roth contributions by amending closed years, 2014 and 2015 to change your filing status from MFS to MFJ. You can amend all open years, 2016, 2017, and 2018, too.
While it is true that the IRS usually will not accept an amendment after three years, you can request an exception. If denied, you can reach out to a Tax Advocate for assistance.
[Edited 2/29/2020 | 1:51 PM PST]