For 2010 I will be amending a gay couples taxes for an $8,000 refund. On the 2010 original return, Spouse A was not able to deduct $4,000 of her charitable contributions. These were carried over to 2011. So 2011 has top be amended. If I amend the return as single, as it was filed, the tax increase is $1,130. If I amend as MFS the tax increase is $3,447. If I amend as joint the tax increase is $2,369. My feeling is, the amended return can not be filed as single. That once we amend we have to use the law as it now is not what it was. Does anyone think single is ok or do you agree that MFJ is the way to go in this case?
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Rev. Rul. 2013-17 - bottom of page 13:
If an affected taxpayer files an original return, amended return, adjusted return, or claim for credit or refund in reliance on this revenue ruling, all items required to be reported on the return or claim that are affected by the marital status of the taxpayer must be adjusted to be consistent with the marital status reported on the return or claim.
Mike -
That doesn't quite answer Kram's question.
He is asking whether, if you amend year 1 in accordance with the new regulations, you can amend year 2 for some other purpose without applying the new regs? Although in this case the two are sort of linked, since it is only because you amended year 1 that you need to amend year 2. I dunno!Evan Appelman, EAComment
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Do you really want to push your luck on this? I can't say that a court wouldn't interpret the wording of the regulation in your favor, but is the potential hassle worth it? Amend 2011 as joint, they're still $5K ahead of the game, plus you and your clients will sleep well.Comment
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