Hi,
Below is my case:
1. 1040 regular tax filed on time in Year 2020 (Jan-Mar) as Filing Status = Single
2. Later in order to generate ITIN for spouse, I was suggested to file amended return for Year-2020. This action we took in and applied for Amended in Year Nov-2021. The filing status was changed to = Married Filing Jointly.
3. Within 1 month from date of amended return filling, I got the ITIN delivered for my spouse.
4. Within 4-5 month received letter from State, they cannot process the claim upfront, since Federal Amended return was not yet processed.
5. Now, in Sep/2022, which almost after 9months, I received the letter from IRS, which states they denied the claim with letter LTR 105C.
Why can't allow claim: "The taxpayer identification number assigned to you, your spouse, your qualifying child was issued after the return due date (including extensions). You cannot retroactively claim the Married Filing Joint, RRC."
This was mentioned in the letter.
Queries: Since, I am allowed to amend my previous 3years return, my claim should not have been rejected.
Are they right about the rejection? Can you please share some insights on this.
Thanks,
