Amending HOH to Married filing Joint

[nancy0264]

Hi-

I have a new client that was recently married in 11/2023.  His wife filed her return separately as HOH through H&R Block.  I told him that they needed to file MFJ or MFS.  Now I have a problem with his returns.  My question is how would I amend the wife HOH to MFJ? Can it be done? or do I have to amend her return to MFS? Is it possible to eventually get them to MFJ for 2023?  He made a lot of money and they just bought a house so he will lose those deductions. They also have 4 children between them.

Thank you in advance for your help. 

[itonewbie]

The W already filed her 2023 return?  Someone must really hate procrastination!

Did the Block file HoH because H & W did not live together during the last 6 months of 2023 despite the marriage?

If they should have filed MFJ, they can amend their returns to elect joint filing.

Not that it matters in your client's case but there is a position that changing from HoH to MFJ may not even be time barred by §6013(b), based on prior court rulings because the Congress, in enacting this code section, narrowly scoped that to be a change of election from MFS (and not from any other filing statuses) to MFJ.  It was ruled that the IRS' Rev. Rul. is unreasonable in treating all returns filed by a spouse with status other than MFS as being separate returns for purposes of §6013(b).

[BobKamman · Accepted solution]

The wife no doubt was used to getting large refunds with CTC and EIC, and it didn't occur to her to tell the preparer about the change in marital status.  Either they didn't ask, or they are like the Block franchise in Sun City AZ who told my client's new wife (he went with her) that it was OK to file HoH.  I have already told this story here, I believe -- it happened maybe 15 years ago. I didn't believe her so she went back to Block and they confirmed to her in writing that she had filed correctly. 

Anyway, best thing to do is amend her return from HoH to joint return, and explain what happened.  I would prepare an original return and mark it "Information Only, Do Not Process."  Attach it to the 1040-X so they can see where the numbers came from.  

[nancy0264]

Thank you for taking time to answer my questions.  The wife is going to go back to HR Block and amend to MFJ. I appreciate your help.

[nancy0264]

Thank you for taking time to answer my questions. The wife is going back to HR Block to amend to MFJ. I appreciate your help and guidance.