@anandakrishnan-m wrote:
Thanks.
I should have been more clear. We received note from IRS that the first return is amended from MFJ to MFS. Then filed new MFS (1040) for secondary tax payer, and received inquiry for duplicate filing (LTR31C - asking the reason for MFJ first and next with MFS). Responded to IRS about twenty days ago explaining the first was adjusted to MFS. We are waiting for an update. Meanwhile, I was wondering if they deny the 1040 return, if primary can amend the MFS back again to MFJ and if it is allowed. Thanks for your response. We will wait to see what happens.
I think you need to wait. Your argument will be that since you amended spouse A's return to MFS and the IRS accepted the change, therefore no return was ever filed for spouse B. The return you filed for spouse B was late (and you might owe some interest if you owed a tax payment) but it can't be a duplicate if they already accepted the switch with spouse A.
If they refuse, then I don't know how you would refile spouse A as joint since presumably it would also conflict with spouse B's "joint" return. That would be time to contact a specialist, or the taxpayer advocate.
