SOL Question

[Corduroy Frog]

Time has passed for any amendments to 2011.

However, IRS has stopped the clock on Taxpayer M by filing a substitute return. Taxpayer M is divorced but
was married and living with his family on 12/31/11. So his return is still active with respect to the statute.

M has responded by filing a joint return. However, IRS already has a MFS return filed by his wife, Taxpayer W,
for 2011. Taxpayer W now wishes to rescind her 2011 MFS return and file jointly with her husband-at-the-time.
I'm sure there is an economic reason to free up more child support money or something akin to that.

Taxpayer M is within the statute because the IRS has enjoined his 2011 return. Does this mean Taxpayer W is
also within the statute, as she is wishing to change from separate to joint?

[EdCEA]

W can still file an amended return

W can still file an amended return. Instructions for Form 1040X state that if changing from separate to joint and spouse did not file, enter W's name first. I would include W's information and changes for joint return, with a complete joint return attached. Since you say a joint return was already submitted, not sure how you should proceed. Inquire IRS as how to handle.

[taxea]

A sub return prepared by the IRS can always be cancelled by filing the actual return. If MFJ was filed after the IRS return and included both spouses income and deductions nothing further needs to be done. The MFJ return properly filed replaces any MFS return or IRS sub return

[TaxGuyBill]

Time has passed for any amendments to 2011.

No it hasn't. The 2011 return was due April 15th, 2012. Three years later is April 15th, 2015.

Am I missing something?

[buzzardbreath]

Not Missing a Thing

TaxGuy Bill, you are correct. I should have known better...