changing filing status from MFJ

[garyl888]

For tax year 2024, I filed my return as Married Filing Jointly.  Can I submit a 2024 amendment to change it to Head of Household (two kids under 5)?  My wife was living in another country in 2024, but I added her because she as a SSN.  I also didn't include her foreign income in 2024, was I supposed to include those even though she wasn't living in the US? 

[AmyC]

1. Yes, you qualify to be considered for HOH since your spouse did not live with you the last 6 months and have qualifying children living with you for more than half the year.

2. Yes, when you file MFJ you report the worldwide income of both spouses. When you report the foreign income, you can claim a credit for the foreign tax paid on the income using form 1116.

Take a look at the rules in Nonresident Alien Spouse | Internal Revenue Service since you made the choice to file joint last year, be sure you understand the full set of rules. 

Caution: The election is once in a lifetime and you won't be able to make the MFJ election again under these circumstances. Carefully consider since you have already used your once in a lifetime chance.

[garyl888]

Are you saying since I added my wife in 2024 to be MFJ.  If I make an amendment to my 2024 to Head of Household, I can't include her in my 2025 tax returns as MFJ?  

[AmyC]

No, sorry about that. Your 2024 would be amending your MFJ 2024 and I don't know if you made the election for 2024 to treat her as a resident. I can't see your returns to know what is actually occurring. The amend would change all your 2024 information.

You can absolutely amend your 2024 to HOH and then file MFJ for 2025 if that is what is best and you follow all the rules. It may be a smart idea since you did not include the income in 2024.

[garyl888]

I see, yes I treated her as a resident.   So my options are 1) amend my 2024 return to HOH and ignore all her income  2) amend my 2024 return to include her foreign income/credits ?  Is that correct?  My 2024 return was done with a CPA.  Can I use TurboTax to do the amendment or I have to go back to the same CPA?  

[DianeW777]

Yes, you are correct in regards to your options. You can use TurboTax to amend a 2024 tax return.   

• If you didn’t file using TurboTax and can’t locate a copy of your return, you can order a copy of your tax transcript using the Get Transcript tool on the IRS.gov website. Your transcript shows most of the lines from your tax return, including income, deductions, credits, and tax payments.
• How to File and Amended Tax Return with the IRS?

Follow the instructions in the link below to obtain the necessary TurboTax Desktop products (2024 and 2023).

The amendment can be completed using the steps below and if necessary you can use the IRS transcript for your original 2023 or 2024 tax return.

• How do I amend a tax return for a prior year?

@garyl888