Hello!

New client who is happily married - she and her husband prefer filing separate...I am filing 2023 + 2024 as MFS.

The 2022 return she filed shows filing status of Single. In speaking with her, she has always filed MFS and was not aware/did not notice the 2022 status = Single. Just had new preparer in 2022 who missed it.

She does benefit by filing Single due to additional medicare tax thresholds being $200,000 for Single vs. $125,000 for MFS.

She would owe an additional $500 for 2022 had she filed MFS.

Should I amend or wait to see if IRS catches it?

Thanks in advance!