Page 44 - Filing Status for Individuals - Handbook
P. 44

Tax Returns



























                    Joint Return After Separate Returns                         Separate Returns After Joint Return



                     You can change your filing status from                Once you file a joint return, you can’t
                        a separate return to a joint return by                  choose to file separate returns for that year
                        filing an amended return using Form                     after the due date of the return. Exception.
                        1040-X.                                             A personal representative for a decedent
                     You can generally change to a joint                       can change from a joint return elected by
                        return any time within 3 years from                     the surviving spouse to a separate return for
                        the due date of the separate return or                  the decedent.
                        returns. This doesn't include any                   The personal representative has 1 year from

                        extensions.                                             the due date (including extensions) of the
                     A separate return includes a return                       return to make the change.
                        filed by you or your spouse claiming                See Pub. 559, Survivors, Executors, and
                        married filing separately, single, or                   Administrators, for more information on
                        head of household filing status.                        filing a return for a decedent.
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