Preparer's Obligation for Joint Returns

[Beersheba]

A high income client filed jointly in 2020, and became divorced in 2021. At the time, I knew they were having marital problems, but both spouses agreed to file joint.

Now the ex-wife has asked for a copy of the 2020 tax return to "assist her in preparing her 2021 return." As I prepared a joint return, I believe it is my obligation to furnish her with a copy. I believe her real reason is to come after her ex-husband for a significant amount of money. I'm still doing taxes for her ex-husband.

Beyond furnishing her with a copy of last year's tax return, I don't think I am obligated to furnish any more information except under court order.

Am I correct in all the above? Comments?

[ATSMAN]

You are correct. The 2020 Tax Return was a joint return and she has a right to a copy of that. I would simply mail/e-mail a copy after receiving written request and that is it. No more discussion with the ex-wife if you are now preparing the ex-husbands tax return.

I have had many instances where both the exes have asked me to prepare their returns after divorce as I tell them my standard answer that I will only prepare one and I take my pick.

If it reaches the courts as part of their property settlement you will receive a subpoena and you can charge for your costs. Take the money upfront, because these lawyers don't usually pay after the fact.

[Rapid Robert]

"I believe her real reason is to come after her ex-husband for a significant amount of money. I'm still doing taxes for her ex-husband. Beyond furnishing her with a copy of last year's tax return, I don't think I am obligated to furnish any more information except under court order."

Your beliefs as to the "real reason" are irrelevant. You are not obligated to furnish a copy of last year's return, you were only obligated to provide a copy at the time it was signed and filed. She can always get it directly from the IRS. Not only are you not obligated to provide any more information, it sounds like you haven't been asked to.

[Burke]

I believe it is the responsibility of the preparer (aside from the fact of whether it is legally required or not) to acquiesce to her request. However, you are perfectly within your rights to charge for your time and production of another copy, since a copy was provided at the time of filing. That is all you have to provide.