annullment and redoing back year mfj

[ann newman]

I have a client who married in 2006 and filed a joint tax return in 2006. Now she has been granted a decree of annullment and needs to file all back years as though the marriage never was (Luckily just 2006). Has anyone been there, done that? After an interesting hour with the IRS, for federal purposes I'm supposed to file a 1040X for my client and her non-ex-spouse will also need to file one. Each starting with the joint return and moving to the single return. Basically one 1040 with have two concurrent 1040Xs????

My state, Arizona, suggests I send a copy of the decree to their "tax assistance dept", amend the joint return to zero and then file separate new state single returns. Sounds better except I don't have authority from her non-ex-spouse to file a zero joint return and I don't know where to apply the payments from joint return.

Thanks for any advice...or especially any citations......Ann Newman

[Janitor Bob]

I have a client who married in 2006 and filed a joint tax return in 2006. Now she has been granted a decree of annullment and needs to file all back years as though the marriage never was (Luckily just 2006). Has anyone been there, done that? After an interesting hour with the IRS, for federal purposes I'm supposed to file a 1040X for my client and her non-ex-spouse will also need to file one. Each starting with the joint return and moving to the single return. Basically one 1040 with have two concurrent 1040Xs????

My state, Arizona, suggests I send a copy of the decree to their "tax assistance dept", amend the joint return to zero and then file separate new state single returns. Sounds better except I don't have authority from her non-ex-spouse to file a zero joint return and I don't know where to apply the payments from joint return.

Thanks for any advice...or especially any citations......Ann Newman

I was always taught to just do amended returns...One for each taxpayer...with their name and SSN ONLY on the 1040X....This way, in the end....The same number of names and SSNs are on the two amended returns as were on the original 1040