2 singles to joint amended return

[MarkCTX]

New client comes in and he filed HH in 2013, however he was married. Both husband and wife had earnings. Not sure how the wife filed as I don't have her 2013 return. How to do the 1040X? My thought is to combine both original amounts in column A then show the as amended MFJ in column C. But Column A won't match anything the IRS has. The instructions say how to handle separate to joint but single/HH is not discussed. Any help would be appreciated.

Mark C.

[ATSMAN]

I had to do that once about 6-7 years back for a friend. He was not aware that if you get married between Christmas and New Years you are considered married for the entire year. Both had self filed as single. No dependents.

I did 2 1040X (one for each) and sent them together with a cover note with the MFJ return. They got the additional refund in 2 months.

[Kram BergGold]

The way I do it

I have done many of these.
Column A enter one of the filer's amounts from the origianl return.
Column C enter the combined amounts.

Write a detailed explanation.

[Koss]

Single to MFJ

My thought is to combine both original amounts in column A

No, don't do that...

Column A won't match anything the IRS has.

Put the figures from his original return in Column A, and the MFJ amounts in Column C.

BMK

[Koss]

Amended Return

The basic concept here is that you are only amending one return.

Once you amend his return to MFJ, in brings her in as the spouse. Therefore, she no longer needs to file her own return. The return she previously filed will be extinguished. It won't be completely erased, of course, but the IRS will adjust it internally to reflect the fact that she is now filing with her spouse.

BMK

[MarkCTX]

The 1040X instructions, page 11, say do not include a copy of the original return, but in this case I would think to include both originals. Or would that confuse the IRS?

Mark C.

[ATSMAN]

The basic concept here is that you are only amending one return.

Once you amend his return to MFJ, in brings her in as the spouse. Therefore, she no longer needs to file her own return. The return she previously filed will be extinguished. It won't be completely erased, of course, but the IRS will adjust it internally to reflect the fact that she is now filing with her spouse.

BMK

Koss how would you zero out the 2nd single return without doing a 1040X on it? Don't you have to amend both returns in effect.


The way I did it was zero out wife's single return with a 1040X. The husband's 1040X had the wife's income added and a MFJ return showing that with a cover note of what we were doing.

I don't see a need to include the original return because IRS already had them, but i suppose if it is marked correctly no harm!

[Lion]

Chose the "taxpayer." Amend his/her return with his amounts in A, spouses will be in B but that will be computed, MFJ will be in C. Use explanation section to explain. Have clients sign and mail and forget about it.

Depending on your software, call up 1040X and state, say Yes to moving his amounts to A. Then continue prepping the return as if it always was MFJ. Software will put amended MFJ amounts in C and compute B which will essentially be the things you added to bring her in.

You will need to include any refund she already received or balance due she already paid along with his on the amendment.

Don't worry about her (or his) original as that is now amended by the spouse's inclusion on the amendment. Both original returns have been amended on one 1040X.

[ATSMAN]

Lion thanks for the explanation. I suppose i wasted my efforts zeroing the wife's single return with 1040X. I was afraid that if I left the original return hanging out there it could mess up the new 1040X.

The rest of the steps are same as yours.

Next time I will do it as you explained.

[Lion]

Don't worry about it. It's probably fine the way it is. If an IRS letter, deal with it then. The first usually comes from a computer, and the computer will find her SSN as a spouse, so no problem.

[MarkCTX]

OK Here is what I plan to do once I get her numbers: Place his numbers only in column A. Then combine for column C adjusting for her refund/balance due. Carefully explain on page 2 of the 1040X. Both must sign the 1040X.

Thanks for everyone's help. This scenario should not be that uncommon with all the new same sex marriage rulings. You'd think the IRS would include a paragraph in the 1040X instructions.

Mark C.

[Gary2]

You'd think the IRS would include a paragraph in the 1040X instructions.

Check page 5 of the 1040X instructions, where it says "You are changing from separate to a joint return"

[MarkCTX]

Gary, I took that to mean MFS. I suppose it could be interpreted to say two single returns are separate.

Mark