Hi dsm169,
"Can a taxpayer file an amended return by himself when the return that
is being amended was originally filed jointly..."
Yes, a taxpayer can change from a joint to separate return, but not
after the deadline for filing tax returns has past. To amend a joint
return after the deadline, both signatures are required. In other
words, you cannot file an amended joint return yourself after the
deadline because it would not be valid with just one signature.
FORM 1040X
Note. You cannot change from joint to separate returns after the due date.
http://www.irs.gov/pub/irs-pdf/f1040x.pdf
"The IRS informed Mr. Olpin that he and Mrs. Olpin could still file
an amended "valid joint return," but he could not "unilaterally file a
joint return" without Mrs. Olpin's signature. Id. Doc. 7, Ex. E.
Mrs. Olpin had already filed her separate tax return by that time, and
she refused to sign another joint return with Mr. Olpin even though
she could have done so. Therefore, a amended joint return with two
signatures was never filed with the IRS."
http://caselaw.lp.findlaw.com/scripts/getcase.pl?navby=search&case=/data2/circs/10th/009003v2.html
INSTRUCTIONS 1040X
"Both of you must sign Form 1040X."
Joint and several tax liability.
"If you file a joint return, both you and your spouse are generally
responsible for the tax and any interest or penalties due on the
return. This means that if one spouse does not pay the tax due, the
other may have to. However, you may qualify for innocent spouse
relief. For details, see Form 8857 or Pub. 971 (both relating to
innocent spouse relief)."
http://www.irs.gov/pub/irs-pdf/i1040x.pdf
Additional Links of Interest:
INNOCENTS SPOUSE RELIEF
"Many married taxpayers choose to file a joint tax return because of
certain benefits this filing status allows. Both taxpayers are jointly
and individually responsible for the tax and any interest or penalty
due on the joint return even if they later divorce. This is true even
if a divorce decree states that a former spouse will be responsible
for any amounts due on previously filed joint returns. One spouse may
be held responsible for all the tax due even if all the income was
earned by the other spouse. In some cases, a spouse (or former spouse)
will be relieved of the tax, interest, and penalties on a joint tax
return. Three types of relief are available.
1) Innocent spouse relief.
2) Relief by separation of liability.
3) Equitable relief.
This publication explains these types of relief, who may qualify for
them, and how to get them. You can also use the Innocent Spouse Tax
Relief Eligibility Explorer at www.irs.gov to see if you qualify for
innocent spouse relief. Click ?Individuals,? ?Innocent Spouses,? and
?Explore if you are an Eligible Innocent Spouse.?
http://www.irs.gov/pub/irs-pdf/p971.pdf
Explore if you are an Eligible Innocent Spouse
Unfortunately, in marriage and life, everything is not always "Happily
Ever After". If that is the case, now what ? ? ? ?
If you filed
* a joint return
or
* a married filing separately return while living in a community property state
and your situation is not "Happily Ever After"; the IRS wants to help!
Many married taxpayers file a joint tax return because of certain
benefits this filing status allows. If you did so, you may be held
responsible for monies due, even if your spouse earned all of the
income - And this is true even if a divorce decree states that your
spouse will be responsible for any amounts due on previously filed
joint returns.
In order to qualify for Spousal Relief, you must meet certain
conditions. Please continue if you are interested in exploring whether
you might qualify for relief."
http://www.irs.gov/individuals/article/0,,id=96727,00.html
I hope this helps. If you have any questions, please post a
clarification request *before* closing/rating my answer and I'll be
happy to reply.
Thank you,
hummer
Google Search Terms Used:
joint return signatures
Pub. 971 IRS
eligible innocent spouse
amending joint return 1040x
amend joint return irs |
