Business & farm

5) What state are you in?
6) What is the reason for the change?
7) Are you still husband and wife?
Depending on the responses, there may be a couple of additional questions.

Certain events must occur to make this change so I want to make sure I understand the facts before providing some guidance.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.