changing filing status from MFJ

Forum|Forum|4 months ago
February 25, 2026
1 reply
19 views

For tax year 2024, I filed my return as Married Filing Jointly. Can I submit a 2024 amendment to change it to Head of Household (two kids under 5)? My wife was living in another country in 2024, but I added her because she as a SSN. I also didn't include her foreign income in 2024, was I supposed to include those even though she wasn't living in the US?

Ask the Experts - MetLife - Feb 2026

AmyC

Level 15

1. Yes, you qualify to be considered for HOH since your spouse did not live with you the last 6 months and have qualifying children living with you for more than half the year.

2. Yes, when you file MFJ you report the worldwide income of both spouses. When you report the foreign income, you can claim a credit for the foreign tax paid on the income using form 1116.

Take a look at the rules in Nonresident Alien Spouse | Internal Revenue Service since you made the choice to file joint last year, be sure you understand the full set of rules.

Caution: The election is once in a lifetime and you won't be able to make the MFJ election again under these circumstances. Carefully consider since you have already used your once in a lifetime chance.

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garyl888Author

Level 3

Are you saying since I added my wife in 2024 to be MFJ. If I make an amendment to my 2024 to Head of Household, I can't include her in my 2025 tax returns as MFJ?

AmyC

Level 15

No, sorry about that. Your 2024 would be amending your MFJ 2024 and I don't know if you made the election for 2024 to treat her as a resident. I can't see your returns to know what is actually occurring. The amend would change all your 2024 information.

You can absolutely amend your 2024 to HOH and then file MFJ for 2025 if that is what is best and you follow all the rules. It may be a smart idea since you did not include the income in 2024.

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