If a married couple chooses to file 'Married Filing Separately' are their restrictions from choosing to file jointly in the future? Also, they lived apart the entire year which helps change the tax-ability of their Social Security, but does that also restrict future elections? TIA
Each year either spouse can unilateraly choose to file MFS, regardless of the previous year filing. And regardless of their living arrangements.
There are some things which are affected by an MFS filing.
As to switching year-to-year, not a problem.
As to amending a year, not a problem going from MFS to joint. Going joint to MFS can be done ONLY before the due date of the original return.
Thanks for the feedback. It seems this couple has one of those situations where they will pay less tax filing separately.
On 04/02/11 2:46 AM, sometime in the recent past D. Stussy posted this:
I noticed that mentioned in Pub. 501 while researching my question. Response appreciated.
I hope they don't think that one can take all the itemized deductions while the other takes a full standard deduction.When filing married- separate, if one itemizes, the other must itemize also or take a standard deduction of zero.
Covered that Bill. They are both taking the standard deduction.
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