prior TAX years ALREADY AND Amendment needed

[JavierSanchez]

I truly appreciate your prompt, respond - Maybe I typed the question too fast.

Primary taxpayer originally filed as MFJ, being legally single 2014 tax year - They both reported Sch C's and paid the tax liability this year.  Now, second taxpayer is requested by IRS to report her return separately- How we should address her return with her sch C if was already included on original filing under his being primary taxpayer?

hope it means more sense now. I know he has to file as single and remove spouse from original filing - but if we file single on second taxpayer will generate a liability that was already paid on original filing.

[ZoltanB45]

The taxpayer filed MFJ, recorded a schedule c on his or her tax return which included all of the activity for both of them. IRS found out he was single, but is only asking for the spouse that really wasn't a spouse to file his or her tax return. I am assuming the IRS made the changes on the taxpayer's original return, which is why he or she does not have to refile.  You would have to look at whether or not they split the schedule c activity on the taxpayers new return. If they did not and the only change made was to make the filing single, then the spouse does not include the schedule c. If the IRS split the income, then the spouse needs to include her portion of the schedule c.