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How do you handle a new 2020 return MFJ when the client has already filed MFS for 2020? Is it just an amendment?
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If married individuals file separate returns for a tax year, they can change filing status and elect to file a joint return for that year by filing an amended return on Form 1040-X within three years of the due date for the separate return (without regard of extension). Code Sec 6013(b)
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