amend MFS to MFJ, only one MFS filed

[HV Ken]

Married couple. Husband wanted to file MFS with his broker's accountant. Wife filed MFS with us. When going over return with wife, she told me that he already filed and owed (she owes too).

Mentioned to her about amending from MFS to MFJ and we would need his return to see if MFJ will be better. He calls me this morning and tells me he has not filed his return yet (we already submitted hers and it was accepted).

So my question is - assuming MFJ is better for them, can I amend her return from MFS to MFJ even though he never filed his MFS return? Or does he need to file his MFS return first, and then amend to MFJ.

[Lion EA]

The former. You'll amend by adding his info to hers. He does NOT need an original return to be on her 1040-X.

[Pacun]

You have her information, select "amend return" and enter his information and select "MFJ" on the "new 1040 that will never be filed" and enter his income and you will have a correct 1040X. You can also file that 1040 before April 15 and ignore the one you efile. In any event, you will have to paper file.

[Jack from Ohio]

Agree with both of the above. We have done several that way.

[HV Ken]

You have her information, select "amend return" and enter his information and select "MFJ" on the "new 1040 that will never be filed" and enter his income and you will have a correct 1040X. You can also file that 1040 before April 15 and ignore the one you efile. In any event, you will have to paper file.

Thanks all. @Pacun - what do you mean about ignoring the one that was e-filed?

[Jack from Ohio]

Thanks all. @Pacun - what do you mean about ignoring the one that was e-filed?

I recommend doing the amendment.

The idea is, that the latest return filed before the deadline is the one the IRS will accept. I forsee lots of notices if you try that process.

[Pacun]

Thanks all. @Pacun - what do you mean about ignoring the one that was e-filed?

I agree with Jack. Please do an amended return. It should be a simple amendment. The explanation should something like:

Tax Payers were going to file as MFS but later on decided to file jointly after wife filed MFS. So we are amending original filing to include husband income and filing MFJ.

Line 1 has increased because his income was included.

Line ... has increase because the tax liability has increased.

In taxes, husband always goes on top, BUT not always. Please leave wife on top because that's the return you are amending and you want "not to confuse the IRS", which is not hard to do (I mean both). The following year, you can let the husband go on top again but this year, leave the wife on top.

[HV Ken]

Thanks again everyone!

[joanmcq]

The husband does NOT always go 'on top'. I have several clients where the wife is the primary earner, or when they married (both were clients) I rolled over the wife's return because it was the most complicated and added him to it as spouse. Having husband as taxpayer is just a throwback to the old days when wives rarely worked and were property.

[Jack from Ohio]

The husband does NOT always go 'on top'. I have several clients where the wife is the primary earner, or when they married (both were clients) I rolled over the wife's return because it was the most complicated and added him to it as spouse. Having husband as taxpayer is just a throwback to the old days when wives rarely worked and were property.

The TRUE FACT IS - It does NOT MATTER!!!

[Kea]

I was looking at the old 1040s on IRS.gov. Several decades ago, the form actually did state "Wife's Name" for the 2nd line. I didn't go through year-by-year to see when they changed it.

I also have several clients where the wife is listed first. Sometimes for the reasons Joan mentioned and sometimes because the they just wanted it that way (even one case where the wife was stay-at-home mom with no income). No, it doesn't matter.

[RitaB]

In taxes, husband always goes on top, BUT not always. Please leave wife on top because that's the return you are amending and you want "not to confuse the IRS", which is not hard to do (I mean both). The following year, you can let the husband go on top again but this year, leave the wife on top.

Well, they might still be confused. I did this a few years ago, would still do the amended return exactly this way, but I'd leave wife as taxpayer for future years. This couple switched it to the husband being taxpayer the next year, and a few months later IRS sent a letter wondering why they hadn't filed. I made wife call and straighten it out, as she was the one with the bright idea to file separately without figuring out the consequences. And of course, she prepares their return herself now. Of course.