Estranged wife files HH with SS for stimulus payment

[TaxLadyinPA]

Couple broke up in January 2008. They lived together for ALL of 2007.

When she left in January, the husband got custody of the child.

Someone gave the wife some bad advice and she filed a return online at a free website. Her only income was Social Security. She filed as HH, claimed the child, and showed her Social Security as non-taxable income, and wrote stimulus payment as reason for filing.

Now Husband brings me a COURT ORDER that states they MUST do MFJ and wife must do an amended return.

My question is : husband being the "taxpayer" and wife being the "spouse" an amended return doesn't make sense to me as husband never filed yet.

So … should I place the WIFE as the "taxpayer" on the amended return so I can show the "as previously reported" as Zero income and correctly reported as the husband's income.

I only ask this because I assume the IRS will be confused when they look at the Taxpayer (husband) SS# and put it into their system only to say "Why is he doing an amended return when he never filed". But if the wife is listed as the Taxpayer, they would put her SS# into the system first and it would immediately flag her return.

Or doesn't it matter on the 1040X. Will they actually understand when they read page 2 of the 1040X with my explanation of : Return being amended to include Taxpayers income because the Spouse was court ordered to file a MFJ return and she originally filed a HH return.

Thanks for your opinions.

And we all knew it would happen soon ...... "The Wierdos are now coming out of the woodwork" "Ugh"

[myerstaxes]

I did one a few years back

I had new clients about three years ago, the wife (had not a clue) decided that hubby was taking too long to file, so she went to HRB and filed as HOH, claimed the child and got a huge refund plus EIC...Came to me, and yes we had to paper file, amend the return because it was filed, and the amended does start with her erroneous filing...Does not matter that he has not filed, there is a filed return out there with one of their SSNs on it and the childs as well...So start from her information, show her original HOH filing, now correct to joint and add his income data...No, the wife does not have to show as the taxpayer, he can still be the lead SSN, but your previous will show her stuff...
I did many of these joinings early early in my IRS career...messy they are...

[David1980]

From 1040X form instructions.

If you and your spouse are amending a joint return, list your names and SSNs in the same order as shown on the original return. If you are changing from a separate to joint return and your spouse did not file an original return, enter your name and SSN first.

[myerstaxes]

Thanks For the Info

Stuff changes all the time, that was 4 years ago and I did not have to put the wife first...Good to know...

[travis bickle]

close, no cigar

David1980 is correct.

Here is what the Instructions to Form 1040-X read [page 3].

Changing from separate to a joint return. If you and your spouse are changing from separate returns to a joint return, follow these steps.

1. Enter in column A the amounts from your return as originally filed or as previously adjusted (either by you or the IRS).
.
2. 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 to determine the
amounts to enter in column B. If your spouse did not file an original return, include your spouse’s income, deductions, credits, other taxes, etc., to determine the amounts to enter in column B.

(my emphasis).

So, you are amending (in this case) the person who filed first. That person gets put into column A and is therefore the first on the amended return.

[TaxLadyinPA]

Just like I thought, the IRS is lazy and won't figure it out so I have to put the wife first.

Here's the kicker ...... In my computer tax program .... I can't change the taxpayer/spouse so I'll have to do it as an entire new return or do it the old fashion way by pen and paper.

Ain't that just a kick in the *** .............

I really wish the season was over *L*

Thanks so much everyone.