dmertz
Level 15
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Retirement tax questions

IRS Pub 17 notes the following:  "Once you file a joint return, you can’t choose to file separate returns for that year after the due date of the return."  I don't see how filing Form 1040-X to change from filing separately to filing jointly can be considered to be anything other than filing a joint return, making it impermissible to now revert to filing separately.

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