Switching the Filling Status (form 1040) from MFJ to MFS whenever

[THUY PHAM]

Dear Team,

I am married, live together with my husband until now, we have filled return 1040 with form MFJ for years ago.

Can I switch the form MFJ to the MFS in filling return 1040 in year 2024; or whatever year later on (2025 or 2026...)?

Are there any rule for the switching of filling status (from MFJ to MFS ; via versus) ?

Thanks Turbo tax

[VolvoGirl]

Yes you can switch each year.  But to do MFS you each need to set up your own accounts and not transfer from the Joint return.  

And may I ask why you are filing separate returns?  Sometimes people don't realize the differences between filing  Joint and MFS.  Joint is almost always better.  Here's some things to consider about filing separately……

In the first place you each have to file a separate return, so that's two returns.  And if you are using the Online version that means using 2 accounts and paying the fees twice.  The Desktop CD/Download program would be better to use.

Many people think they come out better when filing Married Filing Separate but they are probably doing it wrong.  If one person itemizes deductions on Schedule A then the other one must itemize too, even if it's less than the standard deduction, even if it is ZERO!  And if you are in a Community Property state it can be complicated to figure out.

And there are several credits you can't take when filing separately, like the

EITC Earned Income Tax Credit

Child Care Credit

Educational Deductions and Credits

And contributions to IRA and ROTH IRA are limited when you file MFS.

Also if you file Married Filing Separately up to 85`% of your Social Security becomes taxable right away even with zero other income.

See …….

https://ttlc.intuit.com/community/married/help/is-it-better-for-a-married-couple-to-file-jointly-or-...

[SharonD007]

No, there's no rules.  You can switch from MFJ to MFS (or vice versa) each year.   Each of you will have to enter the other’s information on your respective tax returns.

Also, there are other rules that you must follow if you file MFS and live in a community property state.  TurboTax will guide you through the screens.

For additional information, review the TurboTax articles Should You and Your Spouse File Jointly or Separately? and  Married Filing Separately in community property states

[NCperson]

@THUY PHAM while there are no rules that limit switching from year to year, there are rules about amending.  

if the two of you have remorse about your decision, you can amend and revert from MFS to MFJ for three years beyond the original filing deadline; however, after the filing deadline, you are precluded from reverting from MFJ to MFS. 

also, 96% of married couples file Joint, because the laws motivate that behavior.  

[Doug E Frebish]

"after the filing deadline, you are precluded from reverting from MFJ to MFS. "

Is this an IRS rule or the lack of a feature in TT Desktop? I can't find any such restriction (as of 4/14/2025) in the online IRS rules regarding amending MFJ to MFS after filing. According to them, I can amend MFJ>MFS after filing for the current tax season **and the preceding 2 tax seasons**. That means 2024, 2023 and 2022 are eligible for amendment after filing.

Thanks in advance for clarifying this- I discovered only this year that MFS is $800 better in terms of tax due and if the problem is only that TT-2023 can't handle the amended 2023 return I need to find something/someplace that can.

As to all the admonitions everywhere alleging that MFJ is inherently better than MFS for married couples, the  TT-23 What-If-MFJ-vs-MFS worksheet agrees with TT-24: MFS is $800 better for us. One of us works and the other has only SS, and filing MFS results in zero tax on the SS while at the same time dropping the spousal W2 tax bracket from 22% (both incomes via MFJ) to 12% (only 1 income via MFS. So even with the standard exemption being cut in half for MFS, it's a no-brainer. Thanks.

[NCperson]

@Doug E Frebish if your are on social security and live with your spouse and File MFS, up to 85% of the social security is automatically subject to tax. 

I  found the 'what-if' tool in the desktop version of TT and it does not provide for this requirement when filing Separate and living together for at least 1 day of the year - so be aware that the tool may be leading you to the incorrect answer!!! (the tax software itself does do this correctly). 

Here is the reference that you cannot amend from MFJ to MFS after the filing deadline. 

https://www.irs.gov/pub/irs-pdf/p501.pdf

bottom left corner of page 8: 

Separate Returns After Joint Return
Once you file a joint return, you can't choose to file separate returns for that year after the due
date of the return.

Also, page 7 (referencing that 85% of the SS is subject to tax when filing Separate and living with your spouse)

8. If you lived with your spouse at any time during the tax year:
a. You can't claim the credit for the elderly or the disabled, and
b. You must include in income a greater percentage (up to 85%) of any social
security or equivalent railroad retirement benefits you received.

[Doug E Frebish]

@NCpersonCrystal-clear. I don't know why the IRS reference you linked to and excerpted doesn't show up in search engines using terms "Amend filed return to change status from MFJ to MFS" but it doesn't. Thanks.