Couple wants to amend MFJ return to MFS for 2015 return

[giogis245]

I just want to confirm, they no longer can make this change because it is after April 15th, is that correct?  I appreciate your time!! 

[Jack from Ohio]

1 hour ago, giogis245 said:

I just want to confirm, they no longer can make this change because it is after April 15th, is that correct?  I appreciate your time!! 

You are exactly correct.

 

[Max W]

There is one exception - if one of the spouses died after the return was filed.

§1.6013-4. For any taxable year with respect to which a joint return has been filed, separate returns shall not be made by the spouses after the time for filing the return of either has expired. See, however, paragraph (d)(5) of this section for the right of an executor to file a late separate return for a deceased spouse and thereby disaffirm a timely joint return made by the surviving spouse.

BTW, if any return is changed prior to the filing deadline, it is a Corrected return (Write "CORRECTED" across the top).  You do not use 1040X.