Question: Sal and Debbie filed married filing separately (MFS) on their 2019 and 2020 Forms 1040, U.S. Individual Tax Returns. Neither is a nonresident alien. In 2021, they filed a Form 1040 together as married filing jointly (MFJ). They would now like to go back and file jointly for 2019 and 2020. Can they amend the 2019 and 2020 returns to change their filing status to married filing jointly?
Answer: Yes. Generally, when separate returns are filed, spouses can file an amended return to change filing status if it is done within three years of the original due date (excluding extensions) of the separate returns [Reg. 1.6013-2(b)].
One exception applies when a taxpayer petitions the Tax Court for a redetermination after receiving a notice for deficiency for the tax year in question. In this case, the amended return to change the filing status from MFS to MFJ must be filed prior to filing the petition.
Another exception applies when spouses are legally separated at year-end under a valid decree and are considered unmarried; they then must file single or head of household rather than MFS. Also, if a spouse refuses to sign a return, MFJ is not an option for the other spouse.
Changing from MFJ to MFS has more restrictions. If a joint return is originally filed, separate returns replacing it must generally be filed by their due dates (rather than the extended time period of three years) [Reg. 1.6013-1(a)(1), CCA 201411017]. Spouses who file jointly with an intent of amicably splitting the refunds or credits may end up with one spouse jumping ship to MFS to claim the kids and the credits, and the refund for themselves.
Married taxpayers may choose to file either MFJ or MFS, regardless of whether their tax estimates were prepared based on the assumption they’d be filing jointly or separately [Reg. 1.6654-2(e)(5)(ii)].
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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.