Wife filed her 2010 return, MFS. She had a large Schedule C loss and no other income (don't worry about the NOL). Her Husband never filed. He had $150k of income. Finally the IRS is all over him to file. If he files MFS he owes $12,000 plus interest (I can get the penalty waived through FTA). I have been told he can't amend her return to file MFJ. I just want to be sure this is correct.
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From Pub 501
Looks like the due date of the return will be your obstacle.Joint Return After Separate Returns
You can change your filing status from a separate return to a joint return by filing an amended return using Form 1040X.
You generally can change to a joint return any time within 3 years from the due date of the separate return or returns. This doesn't include any extensions. A separate return includes a return filed by you or your spouse claiming married filing separately, single, or head of household filing status.
Separate Returns After Joint Return
Once you file a joint return, you can't choose to file separate returns for that year after the due date of the return.
Exception. A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. The personal representative has 1 year from the due date (including extensions) of the return to make the change. See Pub. 559 for more information on filing income tax returns for a decedent.
Sandy -
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no. He has to file his return but it is too late for Mfj and she would have to agree anywayBelieve nothing you have not personally researched and verified.Comment
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Thanks
To all 3 respondents,
Thank you!Comment
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