MFS vs MFJ

[cred65]

I have forgotten the rules to amend returns to convert from one method to another. Help?

TIA

[frazzled]

As I recall, you can amend from MFS to MFJ but not from MFJ to MFS (after the due date of a return.)

[Jack from Ohio]

Frazzled is correct.

[Pacun]

At this point, since the extension date is gone, there is no question that MFJ cannot be changed to MFS by filing 1040X. I agree with previous posting but I am not sure if the rule includes extensions.

[bertrans]

You can change from MFS to MFJ within 3 years of the due date of the original return (without regard to extensions); tyou can change from MFJ to MFS by the due date of the original return (including extensions). IRC section 6013.