What are the tax law rules for changing filing status from married filing separate to married filing joint and married filing joint to married filing separate?
• If taxpayers filed separate returns, they may change to a joint return for that year any time within three years from the due date of the separate return or returns. If they filed a joint return, they cannot choose to file separate returns for that year after the due date of the return. Exception: A personal representative for a decedent may change from a joint return elected by the surviving spouse to a separate return for the decedent. The personal representative has one year from the due date of the return to make the change.
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