Amending Form 1040 to change filing status from MFS to MFJ

[maximgt]

I need to file an amended return to change the filing status from MFS to MFJ. Both taxpayers have already filed as MFS, separately obviously. The returns were accepted and processed.

My questions -

1 - Which of the already MFS filed returns do I amend in order to "zero out" the MFS returns and file a combined MFJ 1040X?

2 - Do I use the taxpayer's or spouse's return as a starting document?

3 - Does it make a difference which spouse is listed first on Form 1040X?

[DTNY07]

From page 10 of the instructions

You are changing from separate to a joint return. If you and
your spouse are changing from separate returns to a joint return,
follow these steps.
1. Enter in column A the amounts from your return as
originally filed or as previously adjusted (either by you or the
IRS).
2. To determine the amounts to enter in column B, combine
the amounts from your spouse’s return as originally filed (or as
previously adjusted) with any other changes you or your spouse
are making. If your spouse didn’t file an original return, include
your spouse’s income, deductions, credits, other taxes, etc., in
the amounts you enter in column B.
3. Read the instructions for column C to figure the amounts
to enter in that column.
4. Both of you must sign and date Form 1040-X

[mtordjman]

Thank you for your response. This is still unclear.

As we know, 2 Forms 1040 were originally filed as MFS.

Here's my question - Which Form1040 should we use to amend the filing status (from MFS to MFJ)? Do we use the Taxpayer's Form 1040 or the Spouse's Form 1040, or do we file 2 Forms 1040-X to amend each of the previously filed Forms 1040? It is just logical that we cannot amend one Form 1040 and not the other. 

Can you please be specific when responding? Much appreciated.

[mtordjman]

I am still confused as to how Form 1040-X should be filed to change the filing status from MFS to MFJ.

Allow me to clarify, again.

Since 2 Forms 1040 were filed with a MFS filing status, do we file a separate Form 1040-X for each taxpayer (taxpayer and spouse)? Or do we file only a single Form 1040-X, which makes no sense, in my opinion. Which Form 1040 are we amending then?
Any thoughts?

[BobKamman]

1 - Which of the already MFS filed returns do I amend in order to "zero out" the MFS returns and file a combined MFJ 1040X?

Either one.

2 - Do I use the taxpayer's or spouse's return as a starting document?

Either one.

3 - Does it make a difference which spouse is listed first on Form 1040X?

No.

This is the first one you have seen, but IRS sees thousands every month and will know what to do.