Can couples change from joint returns to separate retums? Separate to joint?

A$.$ Yes, couples may change from joint returns to separate retums or from separate returns to a joint retum with no restrictions.

B$.$ Couples may change from joint retums to separate returns within two years of the due date including extensions. Couples may change from separate returns to a joint retum only prior to the

due date for the return.

C$.$ No$,$ couples may not change from joint returns to separate returns or from separate returns to a joint return.

D$.$ Couples may change from joint retums to separate returns only prior to the due date for the return. Couples may change from separate returns to a joint return within three years of the due

date including extensions.