Discussion:MFS Filing
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| Revision as of 22:55, 4 November 2009 Jwy (Talk | contribs) (DF - I agree f) ← Previous diff |
Current revision Jdugancpa (Talk | contribs) (Don't know that) |
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| + | {{ForumReplyPost|UserID=Jdugancpa|Date=5 November 2009|Text=Don't know that I have ever had the IRS "catch" the error, but I believe it to be routine. MFS returns must include the SSN of the spouse. If one itemizes, the IRS computer looks to the other SSN to see that it also itemized. If not, the std deducter will receive a notice of adjustment which no doubt assumes his/her itemized deductions are zero, even thought they may not be.}} | ||
Current revision
Discussion Forum Index --> Basic Tax Questions --> MFS Filing
Discussion Forum Index --> Tax Questions --> MFS Filing
| 4 November 2009 | |
| Filing MFS involves the parties selecting SD or Item. filing. Unless one is filing HOH both must use the same method. Have read the post from LJACPA that began 20 Feb 06 thru '08 but don't have an answer to the following: Recent seminar presenter (35+ years IRS) stated that selecting SD or Item is basically a horse race - the first filer gets to determine how the other spouse must file. Does anyone have info to confirm this assertion. I have been under the impression that either spouse could, after the fact, "force" the item. issue, regardless of the filing order.
Has anyone ever had a MFJ filing challenged by the IRS on this point? | |
| 4 November 2009 | |
| I agree with your point that either spouse could, after the fact, "force" the issue. IRC §63(c)(6)(A) provides that the standard deduction shall be zero for a married individual filing a separate return where either spouse itemizes deductions.
So, as I see it, it’s not a “horse race” where the first spouse who files gets to determine how the other spouse must file. Rather, it’s the spouse who itemizes deductions that affects the other spouse. For example, if one spouse files separately and claims the standard deduction, and 2 months later the other spouse files separately and claims itemized deductions, it’s the second spouse’s filing that sets the first spouse’s standard deduction to zero. | |
| 4 November 2009 | |
| DF -
I agree fully. Does the IRS adjust it to zero, notify the affected spouse & then he/she has the option to amend the return using whatever I/D's the taxpayer has? Has anyone ever had the IRS "catch" this, compelling the t/p adjustment? Just wondering. Thanks. | |
| 5 November 2009 | |
| Don't know that I have ever had the IRS "catch" the error, but I believe it to be routine. MFS returns must include the SSN of the spouse. If one itemizes, the IRS computer looks to the other SSN to see that it also itemized. If not, the std deducter will receive a notice of adjustment which no doubt assumes his/her itemized deductions are zero, even thought they may not be. | |
