Form 5129 - Changing Filing Status

[JohnH]

Well I learned something new. Prior to today, if someone had told me they claimed the wrong filing status on their tax return, I would always have told them they will need to file an amended return. Now I've learned about Form 5129.

I filed a stimulus return this year for a family member whose wife died in 2006. I duplicated the old return into the 2007 year, eliminating her name and SocSec# and keeping his info intact, but I forgot to change the filing status from MFJ to Single. Naturally the IRS sent an inquiry since they got a MFJ return with only one name & SocSec#, and they included a Form 5129. We just filled it out, checked the right box, and sent it back in. Sure is lots easier than a 1040X, at least when the tax liability doesn't change.

[erchess]

Why

did filing status change not change the tax liability?

[JohnH]

It was a stimulus rebate return, and income generated no tax liability either way. But the form allows for numerous changes, many of which could conceivably change the tax liability. I assume it could be used even in those situations and let the IRS do the math.

[S T]

Interesting

I could have used this form this last year,

however, I can not find instructuions for form 5129, only the form. Why are there no instructions on when to use the form? It seems for every IRS form there are some type of instructions.

When it is proper to use this form, seems like it is a filing status change only?

Sandy

[JohnH]

I couldn't find any instructions either - looked all over the IRS web site.
It is mainly for filing status change and various personal exemption matters such as over 65, blind, etc, but can also be used to change dependents info.

[Bees Knees]

In general, when you want to change filing status or exemptions, you file a 1040X. Filing status changes are done on Line B. Changing exemptions is done on page 2, part I.

Form 5129 appears to be a questionnaire sent by IRS to taxpayers when there is a problem processing the return due to filing status or exemptions claimed on the original return. The IRS will adjust the correct tax on an original return when an error is made by the taxpayer without requiring the taxpayer to file an amended return.

If the taxpayer discovers an error on the original return after it has been filed without IRS sending any kind of notice, the taxpayer has to file Form 1040X to correct the error. I don’t think Form 5129 would be appropriate in this situation because Form 5129 does not allow you to re-calculate the correct tax. You need Form 1040X to do that. That is probably why Form 5129 does not have any instructions. I would be leery about filing a Form without instructions telling you who, what, when, where, and why to file the form.