Amending Returns

[Terry D EA]

How far back can a return be amended? Example: amend a return filed in 2003 as MFS to MFJ to possibly reduce the amount of tax liability due.

[Pacun]

How far back can a return be amended? Example: amend a return filed in 2003 as MFS to MFJ to possibly reduce the amount of tax liability due.

You can amend any year but if you want a refund, you are limited to three years after the due date.

In your case, you are limited to three years after the due date (which is gone) OR 2 years after the tax is paid (this could be current).

[jainen]

>>How far back can a return be amended?<<

I assume this question comes up in the context of collections from 2002. Take your proposal (including already-completed return) to the Collections Officer with an offer of full cooperation. Otherwise, the IRS has no obligation to accept an amended return, especially if it is related to tax avoidance or delay.

[Terry D EA]

Thanks Jainen. To clear the mud a bit, this is a situation where a married couple filed MFS for the spouse and the husband did not file at all. The IRS has prepared a return for him. They should have filed MFJ all along and for some unknown reason they did not. One reason I received was the accountant they were using refused to file his returns which again is a mystery. What ever the reason is, it doesn't matter at this time. I have prepared a MFS return for him and he does owe 5K. She itemized and took all the mortage interest, property taxes; etc and the only deductions he would have is medical if any. The IRS agent that I have spoken with said it would be easier to file the MFS. I agreed but it appeared that I could amend the spouse's return. However, and as you say, the IRS is under no obligation at this point to accept the amended return. Any additional help is appreciated.

[jainen]

>>it would be easier to file the MFS<<

Yeah, easier for the auditor! So show him that it would actually be easier to file MFJ. There is only a single metric involved--how quickly he can get the case closed. Instant agreement with payment in full--what could be simpler than that?

[Terry D EA]

Well put Jainen! In this case, the auditor isn't going to get the easy out. MFJ does save some money and now that I have received the wife's return, we will be amending to MFJ.

Thanks!

[Terry D EA]

Just to update this thread a bit. Just got off the phone with an IRS agent from the practicioner priority line that advised me that you cannot amend a tax return any furhter back then three years. I didn't ask that question specifically nor was it the reason for me call. However, this agent was quick to tell me this when I explained I would be filing returns back to 2003.