Paper-filing an amended return to change filing status to MFJ

[kjg708]

My wife and I married in 2023 and both filed returns as Married-Filing-Separately for that tax year. We realized this was a significant error when we filed as MFJ the following year, since we owed far less tax filing jointly. In order to receive a much larger refund, I want to amend my 2023 return to change the filing status to MFJ and include my spouse's income/withholding/overpayment.  

I tried e-filing through TurboTax online, but the amended return was rejected. TurboTax will now only allow me to file by mail using the TurboTax Amend 2023 Desktop software.

The software generatres the 1040-X and a set of changed forms and schedules that I will mail in (An updated/new 1040, Schedules 1/2/3/B/D, and Forms 8949/8995/8959/8960). However, I have a few questions about which additional forms/statements to include, as the IRS instructions are unclear to me and I don't want to include anything unnecessary. ("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.")

1) Should I include all of our W-2's, including mine which was reflected in my original return, or only my spouse's 'new' W-2's? Should these be copies of the original W-2's or the W-2 forms generated by the software (which include a check-box for "Spouse's W-2")? 
 
2) Should I include copies of my spouse's 'new' 1099-INT/DIV/B/MISC? Do I need to include my own 'original' 1099-INT/DIV/B/MISC? None of these include any withholding. 

To complicate things a bit, I realized when checking over the capital gains/loss information that my Capital Loss Carryforward to 2024 is lower after changing our filing status than it was originally. Subsequently, our Capital Gains for 2024 will be higher after amending my 2023 return than it was when we filed.

3) Should I make a note anywhere that I acknowledge this discrepancy and will submit a 2024 amended return after the 2023 amendment goes through? I'm assuming I should wait for the 2023 amended return to be accpeted before amending the 2024 return, correct? 

Thanks in advance for any advice! 

[ThomasM125]

You should include copies of all the original W-2 forms, not the ones created by TurboTax. Do not include any of the 1099 forms unless they have tax withholdings on them.  

You don't need to mention that you will be amending the 2024 return. You don't have to wait to submit your 2024 amended return. It's not likely the IRS will match up the incorrect capital loss carryover, and if they did they would only be concerned if you were filing for a refund.

[kjg708]

Thank you! That is very helpful. 

I suppose I will go ahead and amend the 2024 return as well for peace of mind, just in case. 

[rjs]

On the 2024 amended return, in the explanation section, you should say that the change in the capital loss carryover is based on an amended 2023 return.

When you prepare your 2025 tax return, be sure to use the corrected capital loss carryover from the amended 2024 return, even if you haven't actually filed the amended 2024 return yet.

[kjg708]

Thanks for the advice! I meant to ask if I should make a note about the reason for the 2024 carryover adjustment being due to the 2023 amendment. 

Fortunately we had a net capital gain in 2024, so no carryover into 2025.

[DavidD66]

You have to include a statement on an amended return giving the reason for the amendment.  That is where you will explain that you are amending 2024 because of the change to the Capital Gain carry-forward after amending 2023.  Do not file an Amended 2024 return until the changes on your 2023 return have been accepted.  You will receive a notice in the mail from the IRS.  Finally, include a copy of your wife's original 2023 return with your 2023 amended return.  Be sure to indicate it is the original return that was filed.