MFS returns

[ChEAr$]

Okay, we all know the rules. If one spouse files separately, the other must also.
Unless of course in special cases maybe where one spouse has children more than 1/2 a year which would qualify her for HOH.

Now take the case of spice (plural of spouse) who have no children, neither are itemizing or want to, and one files correctly, listing spouse's name and SSN where indicated. Assume also no court order of separate maintenance, whatever you call it is in effect. The other spouse files as "single"! Maybe she doesn't know any better, maybe she saw that the tax would be higher if she used correct MFS status.

Ideally IRS should pick up on this and send a CP xxx to the offending spouse changing status and assessing added tax.

My question is this: has anyone ever seen IRS actually do this?

[David1980]

If the MFS return is electronically filed first, the spouse's return will be rejected (electronically at least).

But no, I haven't seen any CP's on them, but it's the type of clients I avoid.

[dtlee]

Okay, we all know the rules. If one spouse files separately, the other must also.
Unless of course in special cases maybe where one spouse has children more than 1/2 a year which would qualify her for HOH.

Now take the case of spice (plural of spouse) who have no children, neither are itemizing or want to, and one files correctly, listing spouse's name and SSN where indicated. Assume also no court order of separate maintenance, whatever you call it is in effect. The other spouse files as "single"! Maybe she doesn't know any better, maybe she saw that the tax would be higher if she used correct MFS status.

Ideally IRS should pick up on this and send a CP xxx to the offending spouse changing status and assessing added tax.

My question is this: has anyone ever seen IRS actually do this?

I had a client who filed as Head of Household from the time I started preparing her return (she had indicated that she was divorced). When her daughter graduated, I switched to single. She received a notice from the IRS telling her that her filing status was wrong and that she should file MFS.

[ChEAr$]

I had a client who filed as Head of Household from the time I started preparing her return (she had indicated that she was divorced). When her daughter graduated, I switched to single. She received a notice from the IRS telling her that her filing status was wrong and that she should file MFS.

ah good. That indicates that the IRS does track such filings and doesn't contest the HOH status. Thanks.

[David1980]

But think of what happens when both spouses file single. When one files MFS, they're listing the other as their spouse so the IRS knows. When both file single, how is the IRS to know?

[oceanlovin'ea]

I had a client that was new to me a couple of years ago. I knew they were separated. But I marked the returns as single. My big goof. They got a divorce this year (2012). He had the idea that if he waited till the divorce was final it would change his filing status for last year. That was when I caught my mistake.
I don't think his (ex)wife worked anymore so she might not have been filing tax returns. But fortunately for him and me. He didn't make enough money to change the tax due amount. So we amended the returns but he didn't owe any money. Was I ever grateful for that!!!

But he never got any letters from IRS about incorrect filing status and I electronically filed all his returns and none rejected. That is why I don't think she filed anymore.

Linda EA