Can married couples change their filing status from MFJ to MFS after the due date of the return?

Married couples typically cannot change their filing status from Married Filing Jointly (MFJ) to Married Filing Separately (MFS) after the due date of the return. The tax rules stipulate that once a return is filed, the choice of filing status is generally fixed for that tax year, and the opportunity to change it is lost unless specific conditions are met, like filing an amended return.

While it might seem intuitive that couples could modify their status at any time or under certain permission, the IRS regulations emphasize adherence to timelines and conditions surrounding tax filing. This rule serves to maintain order and structure within the tax system, ensuring that tax filings are consistent and straightforward for processing. Therefore, the most accurate statement regarding the ability to change filing status after the due date is that couples may not make that change.