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File electronically - accidentally

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📚 What Are Filing Status Changes?

From MFJ to MFS, Single or HOH, refer to IRM 21.6.1.5.5, Married Filing Joint to Married Filing Separate, Single, or Head of Household Procedures

Other changes, such as Qualifying widow(er) with dependent child

📊 Step-by-Step Guide

Step 1: Identify the filing status change

Use this when you need to determine what type of change you are making.

Married taxpayers may file separate returns such as married filing separately, head of household, or single on or before the due date of their originally filed married filing joint return.

Step 2: Confirm eligibility when changing from MFJ/MFS to Single or HOH

Use this when you are changing filing status from MFJ or MFS to Single or HOH.

If taxpayer changes filing status from Married Filing Joint (MFJ) or Married Filing Separate (MFS) to Single (S) or Head of Household (HOH), taxpayer MUST clearly be eligible.

Refer to:

• Pub 501, Exemptions, Standard Deduction, and Filing Information
• Pub 17, Your Federal Income Tax (For Individuals)

Step 3: Know the exception (personal representative)

Use this when a personal representative is involved.

Exception:

A personal representative may revoke an election to file a married filing joint return previously made by the surviving spouse alone. This is done by the filing a separate return for the decedent within one year from the due date of the return of the surviving spouse (including any extension). Refer to Publication 559, Survivors, Executors, and Administrators.

Step 4: Understand disallowance rules for postmarked claims

Use this when you are dealing with claims received after the due date.

Disallow all claims postmarked after the due date except:

• Items listed in IRM 21.6.1.5.7, Married Filing Joint Election is Invalid or Filed with Incorrect Status
• Taxpayers whose marriage was annulled or the subject of a court order holding that no valid marriage ever existed

Step 5: If received after the due date, provide proper documentation

Use this when the claim is received after the due date.

If the claim is received after the due date and the taxpayer does not provide the proper documentation such as court documents showing the marriage was not valid, copy of divorce decree or separate maintenance, documents verifying the taxpayers did not live together during the last six months, such as a lease agreement, utility bills, etc., refer to IRM 21.5.3.4.6, No Consideration and Disallowance of Claims and Amended Returns.

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