Discussion:How far back can returns be ammended for filing status because of divorce
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Discussion Forum Index --> Tax Questions --> How far back can returns be ammended for filing status because of divorce
Ucfaccountant (talk|edits) said: | 28 May 2008 |
| One of my clients was recently divorced and wishes to have her previous returns ammended from MFJ to MFS (or MFS/HH), nothing else will change. According to the IRS and several other publication, an amended generally needs to be done within 3 years of the filing date. So this would only leave 2004 (possibly), 2005, 2006, and 2007 open to an amendment in status.
However, I recall that there are deviations from the 3 year rule. I believe (but am not certain) that a change in status due to a divorce allows the client to amend all returns filed as MFJ during the marriage. Am I wrong or correct? If so, where can I find the literature/research to back this. (I searched on here and IRS and did not come up with the answer I was looking for. | |
TheTinCook (talk|edits) said: | 28 May 2008 |
| You only have until the due date of the return to amend from MfJ -> MFS/HH. So you can't do that for prior years.
If the marriage is annuled, then you can amend from MFJ/MFS -> Single (or applicable status) for all open years. | |
| 28 May 2008 | |
| With one exception, the statute does not permit amending a return from MFJ to MFS. The one exception is that such a change can be made prior to the original due date of the return. (E.g., a 2007 return filed as MFJ could have been amended to MFS only from 1/1/2008 - 4/15/2008.) Before the due date, the return is considered a corrected return instead of an amended return. After the due date, the change is not permitted.
(I suspect one reason is the joint and several liability on a joint return. In going to MFS, the Government would give up the joint and several liability, which is something it won't do.) A change from MFS to HOH would appear to be allowable, but to claim HOH, the couple would have either had to have been unmarried, or if married, living apart for more than the last 1/2 of the year. If so, the other partner would still have to file MFS. | |
Ucfaccountant (talk|edits) said: | 28 May 2008 |
| Thanks for the quick response everyone. I guess I will have to ask the client wether it was anunlled or not (they always keep information from us haha) | |
