Legal Blog

The Weekly Scenario: Amending Tax Returns

Question: If I file a personal income tax return jointly from my spouse, can I later amend the return to file separately if I believe my spouse did not properly report his business income (Schedule “C”) item? Answer:  Spouses have the option to file separately, then amend to a joint income tax return within 3 years from the due date of the return. However, married taxpayers cannot amend from a joint tax return to separate tax returns. This is a very crucial distinction because it is generally an easier process to amend from a separate return to joint than it is to obtain innocent spouse relief from a joint income tax obligation. If you have any questions or would like more information please contact Steve Shane at: | 301.575.0313.


Steve Shane Head Shot for webSteve Shane provides strategic counseling to clients in need of estate administration, charitable giving and business continuity planning while minimizing estate, gift, and generation-skipping transfer tax exposure. He offers legal guidance to clients on asset protection and the proper disposition of assets in accordance with the client’s objectives, while employing tax planning techniques such as the use of irrevocable trusts, life insurance planning, lifetime gifts and charitable trust. He is also experienced with drafting documents for business planning, the incorporation and application for exemption for Private Foundations and the administration of decedents’ estates.   You can also connect with Offit Kurman via Facebook, Twitter, Google+, YouTube, and LinkedIn.