[docbill]

For the last two years I have filed joint tax returns. Last year my spouse signed the tax return. This year I e-filed, so she did not even view the tax returns let alone sign.

I receintly read the following in publication 501:

Nonresident alien or dual-status alien. A joint return generally cannot be filed if either spouse is a nonresident alien at any time during the tax year. However, if one spouse was a nonresident alien or dual-status alien who was married to a U.S. citizen or resident alien at the end of the year, the spouses can choose to file a joint return. If you do file a joint return, you and your spouse are both treated as U.S. residents for the entire tax year. See chapter 1 of Publication 519.

According to:

U.S. Citizens and Resident Aliens Abroad - Nonresident Alien Spouse

this edeclaration is not automatic. Seeing as we have never filed a declaration our current tax returns are not legal. Seeing as my wife did not even see this years tax return, there is no chance should could have been considered to imply such a declaration. Furthermore, she definitely would refuse to make a such a declaration if asked.

So I need to amend my tax returns to head of household status. However, according the instructions for 1040X this is not allowed past April 15th.

How do I amend my tax returns to a legal status? (Note: There are no taxes owed either way.)