Overview

Major life events often change your tax picture. Marriage, divorce, or the death of a spouse can affect filing status, eligibility for credits, deductions, and who reports income. If the change affects a prior-year return, use IRS Form 1040‑X to correct that return (IRS — About Form 1040‑X: https://www.irs.gov/forms-pubs/about-form-1040-x).

Key rules to remember

  • Filing status is based on your marital status on December 31 of the tax year. If you were married on Dec. 31, you’re treated as married for that year (see IRS Publication 501: https://www.irs.gov/publications/p501).
  • For a spouse who died during the year, the surviving spouse can generally file married filing jointly for that year; later years may require filing as single or qualifying widow(er) if eligible (IRS guidance: Publication 501).
  • Refund deadline for amended returns: you generally have three years from the original return’s filing date — or two years from the date you paid the tax — whichever is later, to claim a refund (IRS — How long to file an amended return: https://www.irs.gov/filing/individuals/how-to-file-an-amended-return-form-1040-x).
  • The IRS can assess additional tax within three years after the return was filed; this can extend to six years for substantial omissions (26 U.S.C. § 6501).

When you should consider amending

  • Marriage: You and your spouse originally filed as single but could have benefited from filing jointly for that year, or one spouse’s income or deductions were reported incorrectly.
  • Divorce: Your marital status changed and affects prior-year head-of-household eligibility, allocated alimony reporting, or dependency claims.
  • Death of a spouse: You need a final joint return for the year of death, or corrections to income and deductions for a jointly owned business, retirement distributions, or estate-related items.

Practical step-by-step

  1. Confirm the need to amend. Compare the original return, new facts (marriage certificate, divorce decree, death certificate), and determine what changes affect tax liability.
  2. Gather documents. Collect W‑2s, 1099s, court orders (divorce), marriage certificate, death certificate, and any corrected tax forms (e.g., corrected W‑2).
  3. Prepare Form 1040‑X. Explain each change in Part III (reason for amendment), attach corrected schedules and any new forms that support the change.
  4. File federal and state amendments. If you change your federal return, check state requirements — many states require a separate amended state return and have different deadlines.
  5. Choose e‑file or paper. The IRS allows e‑filing for many amended returns using approved tax software or a tax professional; paper filing remains an option for certain years (IRS: How to file an amended return).
  6. Track processing. The IRS typically processes amended returns in up to 16 weeks; processing can take longer during high-volume periods. Use the IRS “Where’s My Amended Return?” tool to check status.

Special situations

  • Head of household: If you divorced or separated, you may qualify for head of household for a prior year and should amend if it lowers your tax. Review Pub 501 rules for qualifying person and residency tests.
  • Community property states: Marriage and divorce can create community property reporting issues; consult a tax pro to correctly allocate income and deductions.
  • Deceased taxpayer: Executors or surviving spouses may need to file a final 1040 for the deceased and possibly an estate return (Form 1041) for estate income. Consider professional help for estate tax and fiduciary issues.

Common mistakes to avoid

  • Waiting too long. Missing the refund statute of limitations can forfeit recoverable refunds. See the IRS time-limit guidance linked above.
  • Failing to amend state returns. A federal amendment often creates a state filing requirement.
  • Not attaching corrected schedules or supporting documentation. Missing attachments slow processing or lead to denials.

Professional tips (from practice)

  • Run a quick estimate: I usually prepare a joint-versus-separate comparison for clients after marriage to quantify tax savings before amending. Sometimes the refund gain is small and not worth filing an amendment.
  • Keep strict records: store marriage/divorce paperwork and all corrected forms for at least seven years when possible — it helps if the IRS questions the amendment.
  • When in doubt, call a pro: Complex issues (business income, estate matters, community property) are worth escalating to a CPA or tax attorney.

Related FinHelp resources

Authoritative sources

Disclaimer

This article is educational and not individualized tax advice. For decisions that materially affect your taxes, consult a CPA, enrolled agent, or tax attorney familiar with your state and facts.