What is the deadline to file an amended
return (1040x)?
The deadline for amending a return is three
years from the date that the original return was filed.
Also note, filing an amended return will
extend the statute of limitations for that tax year to three years after the
date that the last amendment was filed. In other words, your return may be
audited for up to three years after you file the amended return.
If divorcees were to amend a tax return
from when they were married would the DUE back taxes be applied solely to the
one Ex-spouse or still be applied to both since they were still jointly
married at the time the taxes were applied?
Both would be liable. A joint return makes
both parties equally liable. There are some opportunities for "Innocent
Spouse" rules, but they are usually only used in criminal cases.
I did not file my taxes last year simply
due to laziness. I owed about $130 to them. Can you advise me on what the
implications are? Plus, what will I now owe to IRS and what are my options?
You will owe them interest from April 15 of
last year plus a penalty for failure to file which will probably be the
minimum of $100. All told it will probably be around $260 now.