Discussion:Amending to MFS

From TaxAlmanac, A Free Online Resource for Tax Professionals
Note: You are using this website at your own risk, subject to our Disclaimer and Website Use and Contribution Terms.

From TaxAlmanac

Jump to: navigation, search

Discussion Forum Index --> Basic Tax Questions --> Amending to MFS


Discussion Forum Index --> Tax Questions --> Amending to MFS

Taxestaxes (talk|edits) said:

18 February 2013
Hoping for some help (to ease my mind)

I messed up, no sense going into explanation, it was my error. Sent in return for couple showing MFJ when it should not have been - they were supposed to file MFS....normally I know IRS won't amend returns to MFS, but for one if we go ahead and send in amended return in hopes they process before April 15, what are chances they will process it. As well I plan on attaching letter explaining it was CLEARLY my error and not theirs. It was a huge mistake and they were totally under impression they were filing MFS, I even have signed 8453 showing they were filing MFS (I plan on sending those in showing IRS that taxpayers were filing MFS that again, it was preparer error). Just wondering if someone has experienced IRS allowed couples to change to MFS. I know a few times I have dealt with IRS they did not allow it. Again, huge mistake on my part that is going to cost taxpayer (and me!!).

Kevinh5 (talk|edits) said:

18 February 2013
almost 100%, assuming you paper file them prior to 4/15

JR1 (talk|edits) said:

February 18, 2013
We need an 'un-efile' button somewhere...

I've had two close calls this year already. Both re: SEPs in an S corp, and they want to see where the personals come out before making the decision or need extra time to make the payment. Fortunately I had the foresight on the one to mark an estimated amount so it wouldn't transmit...the other I told the client, DO NOT SEND me the 8979-S or I'll just efile the return...

Ckenefick (talk|edits) said:

18 February 2013
Yeah, you just have to get the separate returns in by 4/15.

Reg §1.6013-1. Joint returns. (a) In general. (1) A husband and wife may elect to make a joint return under section 6013(a) even though one of the spouses has no gross income or deductions. For rules for determining whether individuals occupy the status of husband and wife for purposes of filing a joint return, see paragraph (a) of §1.6013-4. For any taxable year with respect to which a joint return has been filed, separate returns shall not be made by the spouses after the time for filing the return of either has expired. See, however, paragraph (d)(5) of this section for the right of an executor to file a late separate return for a deceased spouse and thereby disaffirm a timely joint return made by the surviving spouse.

CrowCPA (talk|edits) said:

18 February 2013
Research something called a "superseding return." That is a second return filed before the filing deadline that essentially voids the first return. That may work in this situation. I have never done this but it was discussed at a seminar recently.

Taxea (talk|edits) said:

19 February 2013
Hey, Crow, thanks for the wording on that. I never knew what to call it though I have done it several times. I usually write correction of original return on the top of the 1040. I like this much better.

One question, as one does with correcting W2's and 1099s, is it necessary to do a zeroed out 1040 writing "Corrected 1040" at the top and submitting that also? This I have never done...just a thought considering the no MFJ to MFS ruling.

In this particular case I would write at the top 'Superseding return-Preparer Error"

Taxestaxes (talk|edits) said:

20 February 2013
Yes, thanks Crow for that wording also!! So should I not do an amended return?? Just write on top of the 1040 "corrected," "superseding," or whatever wording I use? Point being, do I include an amended return Form 1040X?

Trillium (talk|edits) said:

20 February 2013
These discussions cover most (maybe all) of those questions: Search "superseding return".

In particular, Discussion:When to File An Amended Return has great cites, and the CCA linked therein has some info on the practical and how-to type issues you're raising.

Mjtaxpro (talk|edits) said:

20 February 2013
You have till 4/15

Taxestaxes (talk|edits) said:

24 February 2013
Thanks Trillium....I appreciate the help....but does anyone have any suggestions on how to handle refund they already received? How should I note that or deduct that off of their "new" returns I am going to file...does it matter which return I "subtract" it off of? For clarification, when I filed original MFJ, they received small refund, now that I will file each one MFS, husband owes and wife will get refund, but I know I need to account for the refund they already received. thanks, just not wanting this to be a big mess for them, since it was my fault. :)

Taxea (talk|edits) said:

25 February 2013
You didn't call the e-file line and get it pulled or they said it was too late to pull it?

1. don't cash the check 2. if it was a DD either send it back to IRS with letter of explanation or have clients pay when corrected returns are sent. 3. call the pro hotline and have them put a note on the client file, you are the third party, I hope, in which case you won't need a POA. While talking with them you can ask how to handle the refund on the corrected returns. 3. You might be able to subtract it (adjust it out) from withholding on 1040 pg2 with an explanation.

That's all I got.

Taxestaxes (talk|edits) said:

27 February 2013
I called efile line - they say they can NEVER stop a return, pull a return or anything of the such?? Never heard of them ever doing that?? It was direct deposit. I will try to call practitioner line to see if they can notate client file....However, I bet it still ends up a mess. thanks!!

Taxestaxes (talk|edits) said:

27 February 2013
Well guess what, called in to see about having not put on file - not possible - they can't do that they say....they have never heard of superseding, say you can't do that - if you want to change a return that has been filed you have to do an amended!! They even transferred me to tax law who said the same thing!! The lady there had never heard of superseding...said that's not what to do and I should not do it!! UGGHH.....

Tax Writer (talk|edits) said:

27 February 2013
Well guess what, called in to see about having not put on file - not possible - they can't do that they say

Stop panicking. You have plenty of time to amend to MFS. Just make sure the amended return is postmarked by 4/15, and absolutely pay for certified mail. The IRS will work it out eventually, and the MFS returns will process and stand. I also suggest giving both taxpayers a freebie this year.

Taxestaxes (talk|edits) said:

27 February 2013
Not panicking, just frustrated at IRS!! They have people that work there and don't even know anything!! :)....Oh freebie it is!! For this year and next!! It's just taxpayer is wanting their money...now they are going to have to wait...all because of my error.

Kevinh5 (talk|edits) said:

27 February 2013
You could probably find the appropriate section in the IRM and attach it to your superseding returns.

Taxestaxes (talk|edits) said:

28 February 2013
Thanks Kevin, I had it pulled up and referenced it when I was talking to IRS, the lady said, "Oh, I believe you, I am not doubting you, I just wouldn't do it." Crazy....but I am going to do amended return for one of them to show/and account for the deposit they have already received. Just figured it was easiest way to handle it for now....For other spouse, I am filing a paper return and noting at top Superseding Return.

Taxestaxes (talk|edits) said:

23 January 2014
Wanted to give an update...my client has still NOT received her refund...Will try not to make this long. But basically called IRS in July, nothing had happened with paperwork. They even wanted to say they hadn't received it. But when I used the online IRS tool for amended returns, I got a notice that they had received it!! They asked that we fax everything again. Called back around Oct/Nov because we had heard nothing. Apparently no one had still worked on this. CRAZY. The lady I spoke with then did get the ball going. (Saying that half sarcastically) Within 40 days got a letter saying they needed another 45 days.

I have finally referred this to taxpayer advocate. Of course the taxpayer is UPSET to say the least. She wants her refund, she is mad because I messed up in the first place, she is worried this will affect this year's filing (which I am doing for FREE) and so on.

This past year I have found the IRS to be more incompetent than ever. Why can they not process paperwork correctly or in a timely matter? I sent the CORRECTED return in with Superseding Return written at top. I did (which I guess was my fault) include a 1040X - but only to account for the partial refund they had received when I filed the INCORRECT return. I even clearly noted on there that the amended return was to just show the refund. But the IRS processed it. Which is fine, I guess. It's just caused CHAOS. Well, let me back up. I caused the CHAOS by making a mistake. The IRS just can't seem to fix my mistake. haha

Ckenefick (talk|edits) said:

23 January 2014
If your 1040X caused the chaos, that's understandable.

Taxestaxes (talk|edits) said:

9 April 2014
Anyone have a suggestion on how to get IRS to do their job and straighten out the problem. It has been 13 months since the "superseded" return was filed....we have faxed and mailed and faxed and mailed and called and called and well you get the picture, and still NO REFUND!! I feel horrible for my client. She could use the money - $1,400...we have even been working with taxpayer advocate who is not helping. She received a letter that said she would receive her refund in 6-8 weeks. Well guess what, it's been 9 weeks and nothing. I called IRS, and basically they don't show anything...Their response, well that's a generic letter?? WHAT? Absurd...the lady couldn't tell me anything. What can be done?

Coddington (talk|edits) said:

9 April 2014
Call/write her Congressperson.

Ckenefick (talk|edits) said:

9 April 2014
There is a certain recourse you have when the IRS doesn't act on a refund claim within 6-months.

Taxestaxes (talk|edits) said:

10 April 2014
OK, and what is the recourse? I know part of the problem is the amended return but I had included that form so they would know to account for the partial refund already received...honestly, no matter how it was sent in, I know the IRS would take awhile to research and straighten out. BUT NOT 13 MONTHS!!! I know they will pay her interest, but she needs her money, and the interest will not be much.

JR1 (talk|edits) said:

April 10, 2014
Have you tried Problem Resolutions or Taxpayer Advocate?

Ckenefick (talk|edits) said:

10 April 2014
we have even been working with taxpayer advocate who is not helping

...big surprise.

Taxestaxes (talk|edits) said:

10 April 2014
Yes, JR1, taxpayer advocate has been involved for 3 mos. but nothing!!! What is Problem Resolutions?

JR1 (talk|edits) said:

April 10, 2014
Maybe that got rolled into TA office...I'm not finding a number for it. That might have been ten years ago. Harry probably would remember in a lucid moment.

Ckenefick (talk|edits) said:

10 April 2014
OK, and what is the recourse?

What would you do if you filed a return, which showed an overpayment, but IRS never sent your money as hard as you tried to get it and they never sent any correspondence indicating that your refund wouldn't be paid?

PDXTaxman (talk|edits) said:

12 April 2014
I suspect one reason for the problems, Taxestaxes, is because "superseding return" is NOT available for individual returns. Only corporate returns. Here is a brief discussion from the 2014 IRS manual on modernized e-filing for software developers:

1.5.1 Superseding Returns The superseding return designation is available for Forms 1041, 1120, 1120-F, 1120S, 1065 and 1065-B. The superseding return designation is not available for Forms 990, 990-EZ, 990-PF, 1040, 1120- POL, and 2290. The amended return box must be checked for any subsequent Forms 990, 990- EZ, 990-PF or 1120-POL returns to be accepted.

Just figured this out while trying to see if I could correct an erroneous return before the 15th without actually amending it. Apparently not.

Ckenefick (talk|edits) said:

12 April 2014
I suspect one reason for the problems, Taxestaxes, is because "superseding return" is NOT available for individual returns.

You would be totally wrong about that...because you're limiting your focus to e-filing.

I tend to thing the chaos, as I noted above, was because a 1040X was also included.

Taxestaxes (talk|edits) said:

15 April 2014
Oh, I agree, the 1040x messed it up, but still the fact is its still going on over 13 mos and they have done nothing to get this going. Everytime we talk to taxpayer advocate, they have us fax the return again!! CRAZY I tell you!! lol

To join in on this discussion, you must first log in.
Personal tools