You make the callBy: National Association of Tax Professionals
April 29, 2021

Question: Before the 2020 tax year’s filing deadline, you filed the tax return of Jiang and Kwan that included unemployment compensation and used MFJ filing status. Still, before the 2020 tax year filing deadline, they have come back to you because of new guidance regarding the portion of unemployment income being nontaxable income and ask you to change their filing status to MFS because it is overall more beneficial to them. Can they change their filing status from MFJ to MFS?

Answer: While Jiang and Kwan cannot file an amended return after the return’s filing time has expired to change from MFJ to MFS (§1.6013-1(a)(1)), they may file a superseding return before the 2020 tax year filing deadline to make the change. When a superseding return is filed on or before the original tax return filing due date, it corrects the initial return filed instead of the IRS viewing it as an amended return. The IRS treats the superseding return’s corrections as modifying the original return filed. Thus, if it is determined that the filing status of MFS is better than MFJ overall for the couple after the 2020 MFJ return was filed, then filing a superseding return before the filing deadline may be a useful option.

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penAbout National Association of Tax Professionals

The National Association of Tax Professionals (NATP) is the largest association dedicated to equipping tax professionals with the resources, connections and education they need to provide the highest level of service to their clients. NATP is comprised of over 23,000 leading tax professionals who believe in a superior standard of ethics and exemplify professional excellence. Members rely on NATP to deliver professional connections, content expertise and advocacy that provides them with the support they need to best serve their clients. The organization welcomes all tax professionals in their quest to continually meet the needs of the public, no matter where they are in their careers.

The NATP headquarters is located in Appleton, WI. To learn more, visit www.natptax.com.

Information included in this article is accurate as of the publish date. This post is not reflective of tax law changes or IRS guidance that may have occurred after the date of publishing.

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