Tax Trails - Amended Returns
Should you have claimed a different filing status?
Note: Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return. Exception: A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent within one year of the due date for the surviving spouse’s return. For additional information, refer to Separate Returns After Joint Return in Chapter 2 of Publication 17, Your Federal Income Tax for Individuals.
If you are requesting to change from married filing jointly to a separate status after the original return due date and you do not meet the exception, choose No.