If we filled joint last year (2015)' without any amendments, issues, exceptions, etc, can we file separate for this tax year (2016)?

[ilotsmas]

The following statement doesn't make sense to me. "NOTE:  Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return."

Which year does this statement refer to? The same year as the filed return or the next year?    For example, I can't amend the 2015 return or does it mean, if I filed joint in 2015, I can't file separate for 2016?  If that's the case, how does one ever switch?

Thanks

[AmyT · Accepted solution]

You are able to file as married filing separate for 2016.

The statement that you are referring to (about not being able to choose to file separate returns after the due date of the return) means that you canot file a joint return for 2016 and then try to amend that return to married filing separate status if the amendment is done after April 18, 2017.  This means that you are no longer able to amend your 2015 return to change your filing status to separate, but you are able to file your 2016 return using the separate status.