Support CenterFile electronically - accidentally
https://www.irs.gov/irm/part21/irm_21-006-001r
What Are Filing Status Changes?
From MFJ to MFS, Single or HOH, refer to IRM 21.6.1.5.5, Married Filing Joint to Married Filing Separate, Single, or Head of Household Procedures
o Other changes, such as Qualifying widow(er) with dependent child
21.6.1.5.5 (06-18-2018)
Married Filing Joint to Married Filing Separate, Single, or Head of Household Procedures
Married taxpayers may file separate returns such as married filing separately, head of household, or single on or before the due date of their originally filed married filing joint return. If taxpayer changes filing status from Married Filing Joint (MFJ) or Married Filing Separate (MFS) to Single (S) or Head of Household (HOH), taxpayer MUST clearly be eligible, refer to Pub 501, Exemptions, Standard Deduction, and Filing Information, and Pub 17, Your Federal Income Tax (For Individuals).
Exception:
A personal representative may revoke an election to file a married filing joint return previously made by the surviving spouse alone. This is done by the filing a separate return for the decedent within one year from the due date of the return of the surviving spouse (including any extension). Refer to Publication 559, Survivors, Executors, and Administrators.
Disallow all claims postmarked after the due date except:
Items listed in IRM 21.6.1.5.7, Married Filing Joint Election is Invalid or Filed with Incorrect Status
Taxpayers whose marriage was annulled or the subject of a court order holding that no valid marriage ever existed
If the claim is received after the due date and the taxpayer does not provide the proper documentation such as court documents showing the marriage was not valid, copy of divorce decree or separate maintenance, documents verifying the taxpayers did not live together during the last six months, such as a lease agreement, utility bills, etc., refer to IRM 21.5.3.4.6, No Consideration and Disallowance of Claims and Amended Returns.
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