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Ti ».¢ Expert Analysis m Joint returns may be filed, usually as an amended return with a refund claim, until the three-year limitations period (or the two-year payment period, if later) expires. For individuals who filed 2009 tax returns on or before April 15, 2010, the limitations period for that year is closed. For those who filed their 2009 returns on an automatic six- month extension on October 15, 2010, however, the limitations period for the 2009 tax year remains open until Oc- tober 15, 2013. To claim joint return status on an amended 2009 tax return under the three-year rule, both married partners’ original tax returns must have been filed within that extended period. m ‘Taxpayers who filed protective refund claims prior to the Supreme Court’s deci- sion should be on the alert to any forth- coming IRS guidelines that may facilitate the agency's processing of those claims. CCH Tax Briefing m ‘Taxpayers who had a lower combined overall tax liability filing as unmarried sin- gle individuals during an open year appear to be under no obligation now to file an amended return to file jointly (or as mar- ried filing separately if at least one partner does not consent to a joint return). IRS Audit Policy. Technically, the IRS, on audit of an open year for which any previ- ously-filed return by a married, same-sex partner used unmarried, single-filer status, may be able to require that tax be recom- puted based on either a joint return, or mar- ried filing separately status return. However, since audits are under IRS’s discretionary powers, the consensus among at least some practitioners, is that IRS National Office may —and more likely will— direct agents to by-pass any filing-status issues unless the taxpayer requests a change. 2013 Tax Year. For 2013 returns that will be filed in 2014, the Supreme Court’s Windsor decision presumably relates back to the entire 2013 tax year in determining filing status. COMMENT. Married partners do not have the option to file short-year returns as un- married for the January I — June 26, 2013 period; they must file jointly or married fil- ing separately for the entire 2013 tax year. 2012 Tax Year. Taxpayers who are on exten- sion until October 15, 2013 for filing their 2012 tax year returns appear to be required to file those returns either jointly or married filing separately. Taxpayers who filed their 2012 tax year returns before June 26, 2013, as separate, unmarried individuals, however, may not need to change their filing status to married filing joint if it would be less favor- able to their overall tax liability. The IRS may issue guidance on this issue. @) Wolters Kluwer CCH ©2013 CCH Incorporated. All Rights Reserved. HOUSE_OVERSIGHT_029314