MFJ EXTENSION for form 1040: DOES IT APPLY TO EACH SPOUSE IF MFJ BECOMES MFS?

[mastertaxguy]

Does an extension, for form 1040, filed jointly by both spouses, apply to each of them individually and separately for purposes of separate returns?

For example:

1. Married couple has filed separate returns since their fall 2012 marriage (so filed separate 2012, 2013 and 2014). Reason is they thought it best, as one spouse never has her stuff together until July and other always wants to file by mid March.
2. Each has used different preparers (me husband).
2. Husband died in Oct. 2015. No probate proceedings pending or likely; and claim for refund if would be on IRS form 1310 as surviving spouse.
3. Surviving spouse has determined that they should have filed joint for 2012, 2013, and 2014. Substantial refunds would result, particularly on the state returns.
4. Surv. spouse e-filed a "joint extension" for 2015 returns listed now deceased husband as taxpayer and herself as spouse, estimating joint tax liability at ZERO.
5. Surv. spouse now concerned that she may have to file separate from late spouse due to pre-existing tax issues on her part. She likely will have balance due (usually does). This is not affecting the (likely) amendments for 2012-14 from MFS to MFJ.
6. Question: does the joint extension cover both taxpayers listed for either a joint return or separate returns? Obviously, if it doesn't she

[Roland Slugg]

Does an extension, for form 1040, filed jointly by both spouses, apply to each of them individually and separately for purposes of separate returns?

Of course. See the last paragraph on page 2 of the F-4868 instructions.