My husband and I already filed jointly, but now we want to file married filing separately. What do we do?
If you are making the change in your filing status before the due date of the return, you will need to file an amended return. The person with the primary social security number (the first number listed on the return) will need to file Form 1040X, Amended U.S. Individual Income Tax Return. Be sure to show the original filing status as married filing jointly and the new filing status as married filing separately or head of household. Start with the numbers on the joint return in Column A and show the adjustments in Column B to remove your spouse's income and deductions. The person with the secondary social security number (the second number listed on the return) will need to file a new return with his or her correct filing status (married filing separately or head of household) and show his or her own income and deductions.
After the due date of the tax return, you cannot change from a joint return to a separate return. You can only make the change from filing joint to filing separately if you file the corrected returns by the original due date of the tax return.
