Amending return HOH to MFJ

[KC-CPA]

I have a NEW client who got married, he filed his own return in the prior year and decided to this year as well. In 2012 he filed HOH so even though he got married in 2013 he thought it would be a good idea for both him and his wife to file HOH for 2013. He filed his 2013 return HOH (before his wife knew it)... and then... his wife was ready to file and wanted to file MFJ and he realized maybe he should have not filed HOH... so he called me to amend his return and file their returns MFJ.

So, to sum it up, he has filed HOH and received his refund. She has not filed. I need to amend his return and include his wife as MFJ, but my question is, since his wife hasn't filed do I need to do her return separately and then amend or will the amended return suffice for both of them. I have not had a situation where an amendment is required for someone who has not filed.

[MDEA]

hoh to mfj

Just amend his return adding the spouse.

[appelman]

It might be a good idea...

...To attach a complete MFJ return. And, of course, you must include her required documents, such as W2's.

[taxea]

You don't file an amended return for the current tax year until after 4/15. You file a "corrected return" (be sure to write this at the top of 1040 pg1) and include the wife's income and deductions. Wouldn't it be nice if people wouldn't do things they don't know how to do!!

[rtsietsema]

Corrected?

Isn't there only one way to "correct" a filed return? You file a 1040X.

And....it can be filed prior to April 15th.

[Gene V]

Isn't there only one way to "correct" a filed return? You file a 1040X.

And....it can be filed prior to April 15th.

You are correct---only way to correct a return is to file form 1040x--if you file before April 15th, then there would be no penalty if one was due.

http://www.irs.gov/taxtopics/tc308.html

[John of PA]

Lets say she did file already, so your amending 2 separate returns into a joint return. Do you just put in the as originally file column the total of both original separate returns? I have a situation where a married couple filed Married Filing Separate for 2010 and now want to change that to a joint return. Thx.

[Gene V]

Lets say she did file already, so your amending 2 separate returns into a joint return. Do you just put in the as originally file column the total of both original separate returns? I have a situation where a married couple filed Married Filing Separate for 2010 and now want to change that to a joint return. Thx.

John, See the instruction for 1040X, bottom of page 5 and top of page 6.

http://www.irs.gov/pub/irs-pdf/i1040x.pdf

[John of PA]

Thank you Gene, that makes sense, you add or combine the amounts from the 2 MFS returns and put the totals in the "as originaly filed" column.

[Gary2]

Thank you Gene, that makes sense, you add or combine the amounts from the 2 MFS returns and put the totals in the "as originaly filed" column.

That's not my reading of the instructions. My reading is that column A gets the numbers from the taxpayer listed first on the MFJ and column B gets a combination of the numbers from the other taxpayer and any changes (all clearly documented).

But I read it quickly.

[appelman]

I agree with Gary.

That's not my reading of the instructions. My reading is that column A gets the numbers from the taxpayer listed first on the MFJ and column B gets a combination of the numbers from the other taxpayer and any changes (all clearly documented).

But I read it quickly.

Column A gets the info from the primary taxpayer on the joint return.