Amend 2018 filing from jointly to separately

[johnhil11]

I have a client whose 2018 taxes were filed as married filing jointly. The spouse's taxes and info was not used in that year. The spouse's individual taxes are too complicated  to simply file an amendment now. What should I advise the client?

[VolvoGirl]

The only thing they can do is AMEND the Joint return to add the spouse's income.  You can not change from Joint to Separate after the due date.

[DoninGA]

IRS Form 1040-X instructions, page 9 Caution - https://www.irs.gov/pub/irs-pdf/i1040x.pdf#page=9

In general, you can’t change your filing status from a joint return to separate returns after the due date of  the original return.

[johnhil11]

Thanks, VolvoGirl, for the quick reply. I figured as much. I was hoping that there was another way around it but unfortunately, there isn't. It would have been so much easier if they had filed separately in 2018.

[macuser_22]

The reason is that once a joint return is filed (and the due date passes) then both spouses are equally liable for anything that was on the tax return.   One spouse cannot remove that liability after the fact.

The only exceptions are if the joint return was not valid because the tax payers were not marred or forgery was involved or other factors that would invalidate the joint return .   Having a joint return declared invalid is a complicated procedure with tons of paper work, buried in the IRM (manual), that usually takes a tax attorney to do.

[johnhil11]

Thanks DoninGA, for the link to the 1040X form instructions. I already had the form but the instructions will be helpful. Also, TurboTax has the ability to create amended forms. You just need the TurboTax program for the tax year in question and all of the additional info required to complete the amended return. It cannot be emailed, however, it must be mailed to IRS. Thanks everybody for the help.