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

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

B. Couples may change from joint returns 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.

C. Couples may change from joint returns to separate returns within two years of the due date including extensions. Couples may change from separate returns to a joint return only prior to the due date for the return.

D. Yes, couples may change from joint returns to separate returns or from separate returns to a joint return with no restrictions.