Can a MFJ amended to MFS be amended back to MFJ? (reason only one spouse amended before due date, and if the secondary tax payer's claim is denied for late status change).

[anandakrishnan-m]

Filed MFJ (1040) where spouse is the secondary tax payer. Amended MFJ to MFS (1040-X) for primary before due date. Secondary filed 1040 after due date (assuming the original 1040 will be now adjusted to MFS and can e-file for secondary). Can secondary's MFS return be denied for late filing status change from MFJ to MFS? If so, can primary amend again to change back to MFJ?

[rjs]

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@anandakrishnan-m wrote:

Can secondary's MFS return be denied for late filing status change from MFJ to MFS?

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Yes. You are not allowed to amend from MFJ to MFS after the due date of the return.

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@anandakrishnan-m wrote:

If so, can primary amend again to change back to MFJ?

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You should be able to do that, but wait until the IRS has finished processing the first amended return (MFJ to MFS for primary). You will get a letter from the IRS when they have finished processing it. You probably will not be able to e-file the second amended return (MFS to MFJ).

[Opus 17]

This is a bit odd.  Did you file one amended return and one new return?  How do you know the new return is denied?

What is supposed to happen is this:

1. A and B file MFJ, with A listed first.

2. A amends to MFS.  This cancels the joint return.

3. B must file a new original return as MFS, not an amended return.  (B can't amend since they never filed an original return that can be amended.)

In this case, if A amended to MFS before the deadline, the MFJ return should be canceled, and B should file an original MFS return.  If B files an amended MFS return, that might very well be refused.  The answer is to file an original MFS return.

If A's amended return is accepted, I don't see how the IRS can say that B has a valid joint return that can't be amended after the deadline.  B can't have a valid joint return unless A also has a valid joint return.  Likewise, if B has a valid joint return, how can A amend back to joint when B already has a joint return?

Go over what you filed and read your letters carefully to see what the IRS is really asking for.  I suspect there is a misunderstanding at work.

[anandakrishnan-m]

Thanks.

I should have been more clear. We received note from IRS that the first return is amended from MFJ to MFS. Then filed new MFS (1040) for secondary tax payer, and received inquiry for duplicate filing (LTR31C - asking the reason for MFJ first and next with MFS). Responded to IRS about twenty days ago explaining the first was adjusted to MFS. We are waiting for an update. Meanwhile, I was wondering if they deny the 1040 return, if primary can amend the MFS back again to MFJ and if it is allowed. Thanks for your response. We will wait to see what happens. 

[Opus 17]

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@anandakrishnan-m wrote:

Thanks.

I should have been more clear. We received note from IRS that the first return is amended from MFJ to MFS. Then filed new MFS (1040) for secondary tax payer, and received inquiry for duplicate filing (LTR31C - asking the reason for MFJ first and next with MFS). Responded to IRS about twenty days ago explaining the first was adjusted to MFS. We are waiting for an update. Meanwhile, I was wondering if they deny the 1040 return, if primary can amend the MFS back again to MFJ and if it is allowed. Thanks for your response. We will wait to see what happens. 

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I think you need to wait.  Your argument will be that since you amended spouse A's return to MFS and the IRS accepted the change, therefore no return was ever filed for spouse B.  The return you filed for spouse B was late (and you might owe some interest if you owed a tax payment) but it can't be a duplicate if they already accepted the switch with spouse A.

If they refuse, then I don't know how you would refile spouse A as joint since presumably it would also conflict with spouse B's "joint" return.  That would be time to contact a specialist, or the taxpayer advocate. 

[fanfare]

File the changes in the correct order with the correct form.

Taxpayer amends with 1040-X, spouse files MFS with 1040.

If you both filed an amendment, you've just caused a lot of confusion.

[anandakrishnan-m]

Only primary amended from MFJ to MFS.

Secondary payer filed 1040 (MFS) after primary payer's was processed to MFS. (Yet, got a note for secondary payer on duplicate filing). Have responded with the details, and waiting for an update.

[manjuravinder]

Resolved: My spouse's MFS was accepted and a refund was issued. We received a letter stating that my spouse's filing status has been corrected and the return is accepted.