Going to Single to MFJ

[tpnl]

I thought that you could not change your filing status from MFS to MFJ after the three year rule. However, I have a client that filed Single for the year ending 2007. I amended the return to MFJ and the IRS said to late to change filing status.

Any ideas? Is the IRS saying that effectively my client filed MFS? Should I write a letter explaining that the return is not being changed from MFS but Single to MFJ? Did this return jsut end up on some IRS clerks desks that does not really know the rules, or am I missing something?

[tpnl]

From Single to MFJ

Sorry my title was incorrect.

[WhiteOleander]

The 2007 tax year closed on April 15, 2011. You cannot amend or change that year any longer.

[ChEAr$]

The 2007 tax year closed on April 15, 2011. You cannot amend or change that year any longer.

But if taxpayer really was married end of 2007, the return can still be amended to reflect that fact and should be done, changing from single to MFS. This might cause additional tax of course so client should be advised of this and he should make the decision. Our job is of course to advise and recommend.

[erchess]

M F J

Harlan are you saying that he cannot change to MFJ if he was married and if his spouse at that time agrees? We all know the couple cannot get any increased refund and on the other hand if they owe tax there will be interest and penalty. But if you think it ever becomes too late to correct filing status of married taxpayers from Single to MFJ I'd like to see your cite.

[JohnH]

I don't have a cite, but I'm trying to figure out why anyone would want to file a return for a closed year just for the privilege of paying more tax.

[S T]

The 2007 tax year closed on April 15, 2011. You cannot amend or change that year any longer.

Would the T/p still be able to amend if they had a valid extension for 2007 - until October 15, 2008 (Due date 4/15/2008, but with extension 10/15/2008).?

I am not sure about changing the filing status from Single to MFJ and having a tax benefit or add'l refund - might be a tax benefit if one of the parties had really low income and the other had more withholding - or some deductions,

Too many scenarios to think about.

Is there another reason OP wanted to change the filing status, other than possible refunds?

Sandy

[thomtax]

I don't have a cite, but I'm trying to figure out why anyone would want to file a return for a closed year just for the privilege of paying more tax.

JohnH - No picking, but I am confused as to why you think changing from single to MFJ would cause there to be more tax? Most of the time, it seems to me the MFJ is more advantageous.

LT

[ChEAr$]

Harlan are you saying that he cannot change to MFJ if he was married and if his spouse at that time agrees? We all know the couple cannot get any increased refund and on the other hand if they owe tax there will be interest and penalty. But if you think it ever becomes too late to correct filing status of married taxpayers from Single to MFJ I'd like to see your cite.

Look at it this way, Ed. anything but a MFJ return IS a separate return.

IRS says no way.

[JohnH]

JohnH - No picking, but I am confused as to why you think changing from single to MFJ would cause there to be more tax? Most of the time, it seems to me the MFJ is more advantageous.

LT

I didn't say that very well, did I? I agree that usually a MFJ would reduce the total tax liability, but it depends upon each individual's income, deductions, and withholding if they both originally filed single.

My thinking was that there's no reason to amend a closed year if there's a refund, because they won't get the refund. So the only other reason to amend a closed year would be to pay any additional tax due. Fact is, either way it makes no sense to me to amend a closed year.

As a practical matter, my assumption would be that the client filed what they believed to be an accurate return at the time, and now they have discovered it was incorrect. It's too late to do anything about it, reagardless of who might benefit. No harm, no foul - that's why we have a Statute of Limitations. The SOL works both ways.

[thomtax]

Are you sure that SOL is Statue of Limitations? I always thought it was something else.

[JohnH]

It frequently is...

[taxmom34]

just curious, but how did spouse file? single or MFS? i'm just thinking "how come newlyweds did or didn't talk to each other and determine how each would file their return?

[taxea]

I thought that you could not change your filing status from MFS to MFJ after the three year rule. However, I have a client that filed Single for the year ending 2007. I amended the return to MFJ and the IRS said to late to change filing status.

Any ideas? Is the IRS saying that effectively my client filed MFS? Should I write a letter explaining that the return is not being changed from MFS but Single to MFJ? Did this return jsut end up on some IRS clerks desks that does not really know the rules, or am I missing something?

Did you attach a copy of both spouses original returns with the amended return? Even though you cannot take advantage of any additional refund I see no reason why the returns cannot be amended to reflect the correct filing status although, I don't know why, at this point, one would bother.

[taxea]

Would the T/p still be able to amend if they had a valid extension for 2007 - until October 15, 2008 (Due date 4/15/2008, but with extension 10/15/2008).?

I am not sure about changing the filing status from Single to MFJ and having a tax benefit or add'l refund - might be a tax benefit if one of the parties had really low income and the other had more withholding - or some deductions,

Too many scenarios to think about.

Is there another reason OP wanted to change the filing status, other than possible refunds?

Sandy

The extension would be for the original filing. The instructions for an amended return would address whether the amended could be extended beyond 10/18/11 if the original was extended.