When can an accepted efile be amended?

Taxpayer comes into TaxAide site and wants to file MFS. We prepare the return, it gets efiled, and we get the "Accepted" message back from the IRS.

A few days later taxpayer has a change of heart and wants to instead file MFJ.

Can the amendment be sent in immediately (since the return has been accepted)? Should it wait until after 4/15?

And should the amendment be filed electronically (can't remember if TaxWise allows that) or on paper?

(I do recall that if an "amended" return is sent in before the original due date the "amended" return is actually legally considered the original filed return, not an amended return.)

Reply to
Rich Carreiro
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You are correct that it is a superseding return, not an amended return, if filed by original due date.

You cannot e-file amended Form 1040-X returns. And you cannot e-file superseding individual returns (although you can for business entity returns). So any way you go, it will be paper filed.

What about the spouse? Did that person already file?

You have plenty of time to amend a MFS to MFJ, so if there is a refund coming, you might want to wait for that before possibly gumming up the works with a new return.

Reply to
Mark Bole

If you want it to be a superceding return do you have to file another 1040, or do you file a 1040-X and it just gets treated legally as a superceding return if it is filed before the due date? I ask because IIRC you can amend from MFS to MFJ but not the reverse. So if this gets treated as a superceding return the person would retain the option of switching back.

We've been told no.

No refund. In fact, a several hundred dollar balance due.

Reply to
Rich Carreiro

You've lost me. I've never filed a superseding individual return, but as I recall that is the only condition which allows a MFJ return to be changed to MFS. But since he originally filed MFS, he has 3 years to amend to MFJ. So what difference does it make if the new version of the return is filed as superseding or amended?

Unless you are saying he is contemplating flip-flopping several times between now and the filing deadline. If so, I'd tell him to come back on Apr 14th and decide how he (and spouse) wants to file.

If sending in more than one paper filed return, I'd suggest waiting many months between filing, so that one doesn't get in the queue ahead of the other. Ideally, you'd wait until the transcript shows the previous return as filed before sending in a new one.

Reply to
Mark Bole

One other case occurs to me: The non-spouse executor of an MFJ filing decedant has extra time to amend to MFS.

Reply to
Arthur Kamlet

I just want to chime in and confirm from personal experience that if you file a 1040-X on paper shortly after e-filing your 1040, it screws things up royally. My story from 2011:

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I eventually had to get the taxpayer advocate involved in cleaning up the mess, after hours of speaking to the IRS on the phone and visiting IRS help centers in person failed to fix it.

I find myself in a similar situation this year. A company in which I hold stock that issued a special dividend last year decided to amend their 1099 after I'd already filed both federal and state taxes. Fortunately, the amendment reduces my tax due rather than increasing it, so I can just wait until after April 15 to file the amendments.

Reply to
Jonathan Kamens

Likewise, I've seen at least a couple of cases to indicate that if you efile a balance due return, it isn't fully processed within the IRS system until the payment falls due - typically April 15th - notwithstanding the fact that the return is ACK'd as "accepted" shortly after efiling. Hence, I would stick with the old-school approach of not amending the return until (a week or so) after April 15th.

Perhaps there is a different outcome if you efile a refund return. ???

MTW

Reply to
MTW

A few days later taxpayer has a change of heart and wants to instead file MFJ.

Can the amendment be sent in immediately (since the return has been accepted)? Should it wait until after 4/15?

And should the amendment be filed electronically (can't remember if TaxWise allows that) or on paper?

(I do recall that if an "amended" return is sent in before the original due date the "amended" return is actually legally considered the original filed return, not an amended return.) ================== If the spouse has also filed, don't forget the OTHER amended return to zero out that account.

Reply to
D. Stussy

By signing the 1040X the other spouse is concurring with the change.

I take the attitude that if the IRS software is not smart enough to handle both parties through one 1040X, that's not reason for me to do more work.

As of now there is no efiling of a 1040 amended return.

Reply to
Arthur Kamlet

By signing the 1040X the other spouse is concurring with the change.

I take the attitude that if the IRS software is not smart enough to handle both parties through one 1040X, that's not reason for me to do more work.

As of now there is no efiling of a 1040 amended return. ================= You're making assumptions that the IRS doesn't. The IRM directs that when this happens in an examination, TWO audit reports are prepared. One shows the combined amounts, and the other zeros out the spouse's account. Failure to do this when separate returns had a higher tax than a joint return, and that tax on the spouse's account is unpaid, can still result in collection action being taken even though nothing is owed due to the change.

IRM Section

21.6.1.4.3.1 (06-03-2013) - Separate to Joint and Both Taxpayers Previously Filed (Accounts) 4.4.6.2 (12-04-2009) - Separate to Joint Return (Examination) 25.6.1.9.4.4 (10-01-2007) - Joint Return After Separate Return (Period of Limitations)

4.4.6.2.1.1 (12-04-2009) - Group Procedures (Examination) #2) "You will need to prepare two Form 4549, Income Tax Examination Changes. The first Form 4549 is based on the secondary taxpayer's tax return information and will reflect adjustments to zero out the account."

There are probably other references which I didn't list. I agree that how the IRS handles this may not be our problem, except when the clients call us after the IRS screws it up.

Reply to
D. Stussy

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