Filing a completed 1040X amendment

[JohnB_303]

Hi all,

I am amending our 2018 returns from MFS to MFJ. I completed the 1040X using the turbo tax 2018 desktop software and am ready to submit the paperwork. Some questions on the details:

1. My wife filed 2018 under her maiden name and has since changed her last name. At the top of the 1040X should it have her maiden name to match her original 2018 return or her current legal name?

2. The instructions say to include any new or changed forms or W-2s when mailing. We each had W-2 income. Do I include my wife’s W-2 with the paperwork? What about mine? What about her or my original 1040 and schedules?

3. The due date for amending 2018 is 4/15/22. Is that when the IRS needs to receive my papers or when it needs to be postmarked?

4. I had a refund on my original return. Does that amount go on the 1040X line 18?

5. My wife owed the IRS on her original return. Does that amount go on the 1040X line 16?

6. The IRS has different revisions of form 1040X, more than one of which seem to apply to amending 2018. I am using the 2018 turbo tax Desktop software. Will that generate the correct revision?

[DavidD66]

You need to amend one for your MFS returns and add the information for the other spouse to the amended return.

1.  You should use your wife's current name
2.  I would attach copies of all W-2s.  I would also attach copies of original 1040s.  Note on them "As Originally Filed".
3.  The amended return must be postmarked by April 15, 2022.
4.  Any refund for either return you are amending goes on line 18.
5. Any amount either of you owed on your MFS return goes on line 16.
6. You will be fine with the version in TurboTax 2018.

[JohnB_303]

Thanks for the quick answers David! I really appreciate your expertise. A couple of follow-ups, if you don't mind.

1. Should I use my wife's current name on the newly generated MFJ 1040 as well? Not the 1040-X, but the standard 1040 it generated as well with MFJ status. I assume both forms are necessary to send in.

2. The refund amount differs between the 1040-X and the MFJ 1040, by exactly the difference between what I was originally refunded and what my wife originally owed. In other words, the new MFJ 1040 line 20a is less than the 1040-X line 22 by the difference in 1040-X lines 16 and 18. I feel like it has to make sense, but I can't quite figure out the explanation in my head haha.

3. This is going to sound silly, but how exactly should I physically mail all these forms to Ogden, UT? Do they care how the paperwork is organized? I assume I should not staple anything together; can/should I use paper clips? Should I put some kind of cover sheet on the original 1040s and W-2s saying "Original forms and income", etc? Is standard mail ok or should I use USPS certified mail? I just want to make sure nothing is rejected as this is my first time ever amending a return. I feel like the IRS is the kind of organization that will decide the font size was one too small and reject the whole thing ha!

[GeorgeM777]

To follow-up on the comments form @DaveD66:

Question No. 1 - Still use your spouse's current name.  

Question No. 2 -  The standard deduction amount could be the reason for the changes you are seeing.  The 2018 standard deduction for MFJ was $24,000 and for MFS the standard deduction was $12,000.  Those amounts are adjusted if the taxpayers are 65 or older.  You may want to provide some additional information regarding the specific numbers.  

Question No. 3 - Assemble any schedules and forms behind Form 1040-X in the order of the “Attachment Sequence No.” shown in the upper-right corner of the schedule or form.  If you have supporting statements, arrange them in the same order as the schedules or forms they support and attach them last.  Don’t attach a copy of your original return, correspondence, or other items unless required to do so.  Attach to the front of Form 1040-X:

•  A copy of any Form W-2, Form W-2c, or Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, that supports changes made on this return.

You can staple your W-2 to the Form 1040-X, but you can use a paper clip or similar clip to hold the bulk of the documents together.  No need to staple all of the documents together as the IRS will likely want to separate them.   Not sure if certified mail will work as someone probably needs to sign the return receipt and if there is no one present to sign, you don't want the certified mailing returned to you.   You may be able to designate that no return receipt is required, and then the certified mailing will work just as well as a standard mailing.  In either case, keep a copy of your documents including the post office receipt for the postage.  

@JohnB_303

[JohnB_303]

I figured out the difference. The new 1040 MFJ it generated only shows what "would/should" have happened if we originally filed MFJ. It does not take into account the original refunds/payments. So, if you take the new 1040 MFJ refund, subtract out my original refund, and add in my wife's original amount due, you indeed have the refund amount on the 1040X.

[JohnB_303]

Another question for @GeorgeM777 or @DavidD66. The instructions are to include any schedules or forms that have changed as a result of the amendment. Does this include forms which are eliminated as a result? For example, my original MFS return had additional Medicare tax from form 8959/1040 Schedule 4. After amending to MFJ we no longer owe that tax. TurboTax shows the adjustment in column B of the 1040X, but it did not generate a "blank" or "zero" or even "negative" form 8959 or Schedule 4. I assume this is correct? Just pretend those forms never existed?

There seems to be conflicting advice about what original documents to attach. The 1040X instructions from the IRS webpage explicitly say to not include original forms unless instructed to do so. They also say to include forms which support the changes. To me, this means I should only attach my wife's W-2 to support the changes in 1040X column B. It feels like I should omit both of our original 1040s, and my W-2 which were originally reported/claimed. Does this seem reasonable?

Thanks again!!

[DianeW777]

No, a form no longer required with an amended return is not included.  Only forms or schedules that remain AND are changed should be filed with the amendment (Form 1040-X).

Do not include any forms or schedules from the original return.  There is no harm in sending the complete amended return, but the only requirement is forms that changed that are part of the amended return. Always include W-2s or any other tax reporting form that has federal withholding with your amendment.

Do not send either of the original 1040 forms.