In 2023 my wife and I filed separately for loan reasons but with everything on hold we decided to re-review this and amend to file jointly. While getting everything setup I noticed on her IRS transcript that 5000 of income was not declared .... we don't recall every receiving the form but that's beside the point she did get the money. So, in an effort to both amend the return to be filled jointly as well as rectify the mistake of the missed claim I planned to do both but need help on what documents to include For additional context I already amended my original (married filling separate) return once due to a blunder with stocks and cost basis. With the above what should I include. So far, I know - 1040x - 1099-MISC (the document missing from her original return) What I dont know is - Should I include her original (married filling separate) return - Should I include my original (married filling separate) return, or my first amended return or both (My concern here is I don't want them to confuse my first amended return with my actual new amended return
Do not include any original return or previous amended return. You do not have to include the 1099-MISC unless it has tax withheld, which is unlikely on a 1099-MISC. So it looks like all you have to send is the new 1040-X.