primary taxpayer files as married, being legally single. Now, secondary taxpayer need to report her income, how the amended should be addressed in this case??

[JavierSanchez]

primary taxpayer filed as married, being legally single. Now, secondary taxpayer needs to report her income, how the amended should be addressed in this case??

[ColeenD3]

Did you both file a joint married return? If so, you need to amend to make you both single filers. If he filed MFS and you filed as single, he will need to amend his own only. You will have to mail in your return since he used your name and social security number on his MFS return.

[JavierSanchez]

I truly appreciate your prompt, respond - Maybe I typed the question too fast.

Primary taxpayer originally filed as MFJ, being legally single 2014 tax year - They both reported Sch C's and paid the tax liability this year.  Now, second taxpayer is requested by IRS to report her return separately- How we should address her return with her sch C if was already included on original filing under his being primary taxpayer?

hope it means more sense now. I know he has to file as single and remove spouse from original filing - but if we file single on second taxpayer will generate a liability that was already paid on original filing.

[DianeW777]

If they were never married, but filed under 'common law', as defined by the state of residence in 2014, then it's possible they must file married filing separate until a divorce is obtained. Again, this is completely based on the state laws for 'common law' marriages.

The statute of limitations may or may not be reached depending on what was on the tax return that could potentially still be linked to the current business, Schedule C. On the other hand if you filed as married when you were not legally allowed to then, as @ColeenD3 indicated an amendment must be filed.

For the current year, you should file the return correctly and the business portion would carry on like it was always filed by the person who owns the business, assuming that only one of these taxpayers owned the business. Enter the information for Schedule C using the prior year(s) returns.

• Where do I enter Schedule C?