Can my spouse and I change our filing status from joint to separate?

Yes, but only within strict IRS time limits. You can change from Married Filing Jointly (MFJ) to Married Filing Separately (MFS) only before the tax return due date (including extensions).

After that deadline passes, the change is generally not allowed.

1. When You Can Change From Joint to Separate

You may change from joint to separate if both of these are true:

1. You originally filed a joint return
2. You change it by the original due date of the return, including extensions

Important dates

• Original due date: April 15
• Extended due date (with extension): October 15

If you filed an extension, you can still switch to separate up to the extended deadline.

2. When You Cannot Change From Joint to Separate

Once the due date (including extensions) has passed, you generally cannot revoke a joint return and file separate returns.

This is one of the most rigid filing-status rules in the tax code.

Even if:

• You later realize separate filing would lower tax
• One spouse made a mistake
• You are now separated or divorced

3. Joint → Separate vs. Separate → Joint 

This is where many taxpayers get confused.

The IRS is much more flexible when moving to a joint return, but very restrictive when moving away from one.

4. How to Make the Change (If Allowed)

If you are within the deadline:

1. Each spouse files a separate return
2. File Form 1040-X to revoke the joint return
3. Clearly indicate Married Filing Separately on each return

5. Exceptions

There are very narrow situations where relief may apply, such as:

• Fraud
• Invalid joint return (one spouse did not consent)
• Innocent spouse relief (does not change filing status, but affects liability)

These do not automatically allow switching to separate filing, they affect liability, not status.

Related Questions

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Sources:

IRS Publication 504, Divorced or Separated Individuals

IRC §6013(b)(2)

IRS Instructions for Form 1040-X

IRC §6015 – Innocent spouse relief

IRS Publication 971

IRS Publication 504‍

IRC §6013(b)(1)–(2)