Both spouses can also file separately (MFS) first, and then together they file an amended return to change their filing statuses to a joint return. I prefer this approach, though it may cost two tax preparation fees and may be more work. The benefit is both spouses filed an original return as opposed to just one of them. Under your approach, the other spouse's record reflects non-filer even though IRS has merged the tax accounts when processing the amended return.
I think the point of this thread, however, is how does a superceding return actually work at IRS? For example, normally you can't amend a return to change filing status from MFJ to MFS, but using a superceding return, you can do this! But what is the proper way to get IRS to act like this against their own rules?
In practice, it seems you can't actually file new original returns (i.e. duplicate filings), but rather you just file an amended return before the due date of the original return (including extensions), and IRS will accept prohibited changes on the amended return like revising irrevocable elections or making disallowed filing status changes (like MFJ to two MFS), by virtue of the superceding return rules! But I am finding that this return still will be processed as an amended return and result in IRS account adjustments only, and the original return will remain immutable and unchanged on the record.
