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Stimulus Checks and tax returns

A friend has income substantially below $75K; and filed joint return with her husband in 2019. The combined income is over $200K. Accordingly, she received no stimulus check.

If she files separately from her husband for 2020, she should get her $1,400 if and when that is approved by Congress. Would she be able to also claim the 2 stimulus checks that were sent out in 2019 -- based on her 2020 income?

If not, can she amend her 2019 tax return to married, file separately for 2019? If yes, what is the requirements to file an amended return for 2019? e.g. does it require her spouse's consent to file separately?

TIA

Reply to
Not A Clue
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Can't amend from joint to separate after the due date.

"(4)Making of election; revocation An election described in this subsection with respect to any taxable year may be made by filing a joint return in accordance with subsection (a) and under such regulations as may be prescribed by the Secretary. Such an election may be revoked by either spouse on or before the due date (including extensions) for such taxable year, and, in the case of an executor or administrator, may be revoked by disaffirming as provided in the last sentence of subsection (a)(3)."

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Reply to
paultry

You are correct that you cannot amend from joint to separate returns after the due date, but the code section that you quoted is in IRC 6013(f) "Joint return where individual is in missing status." It does not apply to the situation in this discussion.

Bob Sandler

Reply to
Bob Sandler

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