Amended return resulted in refund - pay original balance due?

[aussiegeoff]

Hi All,

An easy question -

Client originally showed a balance due on their* 1040.** Then he got a relatively large mortgage interest statement, and said he had health insurance all year.** This resulted in a balance due, as Schedule A became applicable and the ISRP was removed.**

Should the client be...

[robertdcpa]

Part III of Form 1040X says to attach supporting documents and "new or changed forms or schedules". If amending a 2015 Form 1040 to include Form 5329 to take advantage of an exception for additional tax on early IRA distributions, obviously the Form 5329 is a "new" form so that would be attached to the Form 1040X. But this amendment...

[Howco]

Wife filed MFS return. Husband has not yet filed. Together they now wish to file jointly.

Should husband first file a MFS return, then together they file MFJ on a 1040X?

Or can they go straight to filing MFJ on 1040X, thereby making the amended return the husband's original return?