MFS Filers Amend to MFJ

Technical topics regarding tax preparation.
#1
Bob A  
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Married couple, each filed 2017 MFS, spouse got her refund, husband paid a lot, divorcing in Dec 2018, both agreed in mediation to amend 2017 to MFJ so husband may recoup some tax as spouse keeps her refund. I expect to amend HIS 1040 (more complex). I expect there's no filing action required relating to spouse original. Any specific recommendations as to the "Explanation of Changes" on 1040X other than the obvious.
ty.
 

#2
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"on original return taxpayers filed as mfs,taxpayers are amending their tax return to now file one mfj tax return".
 

#3
lucyko  
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in addition to wkstaxprep comment I would explain any changes you make to column B of form 1040 X .

Also see page 7 Instructions for preparing 1040 X which has clarifying comments . Also attach any revised schedules or new schedules resulting from the amendment .(e.g Sch A ,Opportunity Credit )

Have you figured out how you are going to split the refund ? As you know the refund will be a check payable to both parties .
 

#4
DavidG  
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I don't think you are amending "HIS" tax return. I believe you amending "THEIR" tax return. When you amend their tax return, the IRS will know that the husband and wife's separate tax returns are changing, because their names and SS numbers will be listed.

Bob A wrote:Married couple, each filed 2017 MFS, spouse got her refund, husband paid a lot, divorcing in Dec 2018, both agreed in mediation to amend 2017 to MFJ so husband may recoup some tax as spouse keeps her refund. I expect to amend HIS 1040 (more complex). I expect there's no filing action required relating to spouse original. Any specific recommendations as to the "Explanation of Changes" on 1040X other than the obvious.
ty.
 

#5
Bob A  
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DavidG wrote:I don't think you are amending "HIS" tax return. I believe you amending "THEIR" tax return. When you amend their tax return, the IRS will know that the husband and wife's separate tax returns are changing, because their names and SS numbers will be listed.

Bob A wrote:Married couple, each filed 2017 MFS, spouse got her refund, husband paid a lot, divorcing in Dec 2018, both agreed in mediation to amend 2017 to MFJ so husband may recoup some tax as spouse keeps her refund. I expect to amend HIS 1040 (more complex). I expect there's no filing action required relating to spouse original. Any specific recommendations as to the "Explanation of Changes" on 1040X other than the obvious.
ty.



So, the Amounts listed as "original" should be the total of both mfs filings, as opposed to only his original info.
Iow: Original AGI should be the total of both taxpayers? And not simply his AGI. The point is to not 'auto fill' the screen from his original.....
 

#6
Joan TB  
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I think column A is the info from only one of the returns - in your case, the husband. Column B are the combined amounts, corrected for changes. When the IRS gets the 1040X with the change in filing status, they essentially zero-out or void the account of the spouse that holds the original MFS return by the spouse and substitute this MFJ return instead.

The last one I did was for 2013 & 2014 in 2016, but that was the process used. This return was being audited, but it was before the assessment of any addl taxes, so we got it in.
 

#7
Bob A  
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Joan TB wrote:I think column A is the info from only one of the returns - in your case, the husband. Column B are the combined amounts, corrected for changes. When the IRS gets the 1040X with the change in filing status, they essentially zero-out or void the account of the spouse that holds the original MFS return by the spouse and substitute this MFJ return instead.



Yep, that was my plan, Joan and it matches 1040X instructions, ty
As for the rest, yes, there is agreement on the refund split.
My original question related to the explanation.... do I need to reference anything more than it was mfs now mfj, apparently not so I'm good. Thanks to all.
 

#8
lucyko  
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Bob A wrote :
Yep, that was my plan, Joan and it matched 1040 Instructions

I respectfully disagree that you would report only husband's return amount in column 1 . It should be both spouses amount as both have filed a tax return per your opening statement .

Please review page 7 of the 1040 X instructions . I'm the first to agree that this could have been written more clearly but note the instructions for line 1 states the plural "RETURNS " not the singular. You had this right in post # 5 but Joan apparently changed your mind .

Also review my post # 3 for additional comments on what should be attached .
 

#9
Joan TB  
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lucyko - that is not my experience dealing with the auditor and reviewing the IRS accounts during the process, both from e-services and from the detailed reports issued by the auditor on both accounts.

When spouses file MFS, then each have their own account on the IRS database. When I did the 1040X to go from MFS to MFJ, the husband's account was the one that was updated to show all the amended information. The wife's account was basically zeroed out. All the paperwork documented the changes this way.

Have you ever done one and worked intimately with the agent during the process? Or are you just reading the instructions? (Not trying to be snarky, just asking.)
 

#10
Bob A  
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luckyo, Actually I read the instructions. Read your response then reread the instructions again. I appreciate your point of view but the instructions are as follows:

You are changing from separate to a joint return. If you and your spouse are changing from separate returns to a joint return,follow these steps.
1. Enter in column A the amounts from your return as originally filed or as previously adjusted (either by you or the IRS).
2. To determine the amounts to enter in column B, combine the amounts from your spouse’s return as originally filed (or as
previously adjusted) with any other changes you or your spouse are making. If your spouse didn’t file an original return, include your spouse’s income, deductions, credits, other taxes, etc., in the amounts you enter in column B.
3. Read the instructions for column C to figure the amounts to enter in that column.
4. Both of you must sign and date Form 1040X.
 


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