MFJ to MFS

[GodFather]

Can someone with experience provide information on what the process is to amend a MFJ to MFS.   2021 return was filed as MFJ.  There is a benefit if it were filed as MFS.  IS a 1040x involved?  How do you then file the separate returns?  I am using ProSeries Pro.  Appreciate any information you can provide. 

While researching the topic, I thought I read a return filed as MFJ CANNOT be changed to MFS after the due date.  Is that correct?  

[athaureaux6]

Hi, 

I think it is going to be difficult that the IRS will accept that change, Usually they do not allow to change from MFJ to MFS. They accept the MFS to MFJ but not the opposite. Even the worksheet in the form 1040 X says that. But good luck, I remember years ago, I have a case like yours and they accepted it, but I have to use a taxpayer advocate representative to help. Thank you. 

[PATAX]

I may be wrong but I do not think you can change from married filing joint to married filing separate unless it is before the due date of the tax return without extension. You can look this up to be sure.

[BobKamman]

The election can be made before the extended due date, if an extension was filed.  Section 6013.  And there is the special case of a surviving spouse, who may be allowed a year to change:

"Exception:  A personal representative may revoke an election to file a married filing joint return previously made by the surviving spouse alone. This is done by filing a separate return for the decedent within one year from the due date of the return of the surviving spouse (including any extension)."

I once used this provision to save a widow several thousand dollars after a Block-prepared joint return showed her owing for what would have been taxed only to her husband on a separate return.  Always think twice before preparing a joint return with a balance due, especially if one spouse is dead.  (We had to have her appointed as personal representative, but it was still worth it.)   

[Accountant-Man]

No can amend J to S.