Amending 2010 return from MFJ to HOH with a deficiency??

[FTS13]

Hello,

A client just received a letter from 2010 taxes saying that there was income that was not reported in 2010. The income that was not reported was her husbands unemployment income (which turns out he was hiding the income and that is why he didn't turn it in to her when it came time to do their taxes). She says they have been separated since 2009, but they filed together in 2010. She cannot get a hold of him to pay the amount due. Can she amend the taxes to file HOH for her and have the unclaimed income be his problem? She has a son from a previous relationship, paid her own living expenses...

If her taxes can't be amended, they are separated and file their own return, will the IRS keep one of their refunds, if so, whose?

Thank you in advance!!!

[Pacun]

She cannot amend from MFJ to anything else at this point. The IRS will try to collect from both or whoever they can get their money from first, which could be the wife. Check the innocent spouse relief and maybe the wife will get a break.

[Guest Taxed]

mtere5 she can not change filing status to HOH and try to avoid this problem. Think about this for a second. If every taxpayer who filed MFJ got caught hiding income then one spouse wants to go HOH, and IRS allowed it where would IRS go to collect?? When you file MFJ, both a are equally responsible. The innocent spouse rules may help depending on the facts but in this case if he was unemployed, she would have to have known when the filed MFJ to get a bigger refund. If she was separated for at least 6 months she could have filed HOH then.