Discussion:Amending 1040 from MFJ to HOH
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
(Difference between revisions)
| Revision as of 18:29, 8 September 2009 LSC CPA (Talk | contribs) (Thank you. I be) ← Previous diff |
Current revision Riley2 (Talk | contribs) (See Reg §1.6013) |
||
| Line 22: | Line 22: | ||
| {{ForumReplyPost|UserID=LSC CPA|Date=8 September 2009|Text=Thank you. I believe I have the answers to my questions.}} | {{ForumReplyPost|UserID=LSC CPA|Date=8 September 2009|Text=Thank you. I believe I have the answers to my questions.}} | ||
| + | |||
| + | {{ForumReplyPost|UserID=Riley2|Date=8 September 2009|Text=See Reg §1.6013-1(a)(1). The joint return election becomes irrevocable on April 15.}} | ||
Current revision
Discussion Forum Index --> Basic Tax Questions --> Amending 1040 from MFJ to HOH
Discussion Forum Index --> Tax Questions --> Amending 1040 from MFJ to HOH
| 8 September 2009 | |
| I know that you cannot amend your tax return from MFJ to MFS, but I don't see anywhere that you can't amend from MFJ to HOH, if you qualify for the HOH status and all the conditions are met to qualify you for that status. No need to go into all the details, and let's all assume that the conditions HAVE been met for HOH (yes, even if still married). Has anyone ever done this before? | |
| 8 September 2009 | |
| how would the other party file? (therein is your answer) | |
| 8 September 2009 | |
| They would have to file single status as "considered unmarried" - I can't imagine another way they could file if she filed HOH. This is a sticky divorce situation (no surprise there, right?). The spouse wants to file the amended return as HOH and then let the chips fall as they may for the other spouse . . . Don't want to get in the middle of this . . . just trying to advise as to what possibilities might exist | |
| 8 September 2009 | |
| Another question along these lines is I know that you can't amend MFJ to MFS if you've already filed your return and it is past the due date. However, if you filed your return by April 15th, and did not extend, do you still have until Oct. 15th to amend for MFJ to MFS? I saw in one state's instructions that you do have until Oct 15th even if you didn't extend your return and filed by the first due date. Does anyone have any experience with this? | |
Death&Taxes (talk|edits) said: | 8 September 2009 |
| As I read 7703(b), I think you would be in the same situation as MFJ trying to change to MFS. I believe you could amend from MFS to HOH, but not MFJ to HOH because a separate return was not filed. Also see Reg. 1.7703-1 | |
| 8 September 2009 | |
| That's what I was afraid of (MFJ to HOH disallowed b/c a separate return was not filed). What about the question of the due date 2 posts above? Any thoughts on that? I couldn't find a definitive answer anywhere and got to wondering about it only because I did see a state who allowed it up to the final extension due date. | |
| 8 September 2009 | |
| I'm not sure, even if this was allowed, that the other party would have to file single status as "considered unmarried" While the statute specifically considers the HOH spouse to be unmarried, there is no similar provision in the statute to consider the non-HOH spouse as unmarried. While it would certainly be logical that they if one is unmarried the other must be also, logic without a specific provision in the statute usually doesn't hold up. Consequently, in married HOH situations, one spouse files HOH, the other files married filing separate.
The only exception I can see is if both spouses have a "qualifying relative" and meet the other requirements of HOH. | |
| 8 September 2009 | |
| Thank you. I believe I have the answers to my questions. | |
| 8 September 2009 | |
| See Reg §1.6013-1(a)(1). The joint return election becomes irrevocable on April 15. | |
