IRS National Taxpayer Advocate: Superseding Return May Be Used to Change Filing Status for Economic Impact Payment Purposes (IRC §6428B)

Taxpayers, particularly ones experiencing domestic abuse, may consider filing a 2020 superseding return to correct an error or change their filing status election in an original filed return in order to affect their receipt of the third economic impact payment, the IRS’s National Taxpayer Advocate’s blog addressed April 20. For example, taxpayers who were married at the end of 2020, filed a joint return, and subsequently divorced or separated might decide to change to married filing separately or head of household (if eligible) to receive their EIP individually. Domestic abuse victims who are still married may decide to change their ...