A taxpayer may amend a DC return if a change in filing status is allowed under DC rules. The ability to amend depends on the filing status originally filed and the filing status being changed to.
When Can a Return Be Amended?
Generally, a DC amended return can be filed within 3 years from the date the original return was filed if changes need to be made to the return. An amended return should include an explanation of the changes being made.¹
Changing from Separate Returns to a Joint Return
A taxpayer may change a separate return to a joint return by filing an amended return.
This change is generally allowed within 3 years from the due date of the separate return (not including extensions).
For DC purposes, a separate return includes returns filed as:
- Married Filing Separately
- Registered Domestic Partners Filing Separately
- Single
- Head of Household
Changing from a Joint Return to Separate Returns
Once a joint return has been filed, the taxpayer generally cannot amend the return to file separately after the original due date of the return.
Exception
If one spouse is deceased, the deceased spouse's personal representative may elect to change a joint return to a separate return for the deceased individual.
In this situation, the personal representative has 1 year from the due date of the return (including extensions) to make the change.
Key Points to Remember
- A DC return can generally be amended within 3 years of the filing date.
- Taxpayers may usually amend from separate to joint filing status.
- Taxpayers generally cannot amend from joint to separate filing status after the due date of the return.
- Special rules apply when one spouse is deceased.