1040X Procedures

[Howco]

Wife filed MFS return. Husband has not yet filed. Together they now wish to file jointly.

Should husband first file a MFS return, then together they file MFJ on a 1040X?

Or can they go straight to filing MFJ on 1040X, thereby making the amended return the husband's original return?

[Gene V]

Wife filed MFS return. Husband has not yet filed. Together they now wish to file jointly.

Should husband first file a MFS return, then together they file MFJ on a 1040X?

Or can they go straight to filing MFJ on 1040X, thereby making the amended return the husband's original return?

They should go straight to filing MFJ on 1040x. See instruction for 1040x page 5 and 6

2.
To determine the amounts to enter in column B, combine the amounts from your spouse’s return as originally filed or as previously adjusted with any other changes you or your spouse are making. If your spouse did not file an original return, include your spouse’s income, deductions, credits, other taxes, etc., in the amounts you enter in column B.
3.
Read the instructions for column C to figure the amounts to enter in that column.

[David1980]

Or can they go straight to filing MFJ on 1040X, thereby making the amended return the husband's original return?

Yes. Amend MFS return for wife to be MFJ. Wife will be first name on the amended MFJ return.