Married on Dec 31st, 2022 - Amended Return Rejected But IRS Won't Explain Why

This sounds like a classic case of your amendment being processed separately from your original return issue. Have you checked your account transcript for 2022? It would show separate transaction codes for the HSA resolution vs. the amendment processing. Did they actually process the amendment, or just the HSA issue? You absolutely have the right to file as MFJ if you were legally married on 12/31/2022. That's not even a gray area - it's explicitly stated in IRS Publication 501. Have you considered that perhaps they processed the amendment incorrectly as a correction rather than a filing status change? In my experience, you have several options here: 1) Call again and request to speak with a supervisor, 2) File Form 911 for Taxpayer Advocate assistance, or 3) Submit a new 1040X with very clear marking that this is a FILING STATUS change amendment.

Based on your narrative, I believe there's been a procedural disconnect in the processing pipeline. The IRS has distinct workflows for amendment processing (1040X) versus adjustment notices (CP-series notices). The $16 refund appears to be the result of the HSA adjustment resolution, not your filing status amendment. I'd recommend requesting a Record of Account Transcript for 2022, which will show Transaction Code 971 (Notice Issued) with corresponding dates. Look specifically for TC 977 (Amended Return Filed) and whether it was followed by TC 976 (Amendment Accepted) or TC 978 (Amendment Rejected). One alternative approach is to submit Form 8275 (Disclosure Statement) with a new 1040X, explicitly citing IRC Section 7703(a)(1) which states that marital status is determined on the last day of the taxable year. The disclosure form elevates the visibility of your legal position.

Your situation is like trying to navigate a maze where someone keeps changing the walls. The IRS's processing system sometimes treats amendments like they're in a different universe from the original return. I had a similar issue last year and found that using https://taxr.ai to analyze my transcript was incredibly helpful. It's like having a translator for IRS-speak! You upload your transcript and it explains every code, tells you exactly what stage your amendment is in, and even identifies processing errors like what you're describing. In your case, it sounds like they processed the HSA correction but completely missed the filing status change. The taxr.ai tool would show you if they've actually recorded the amendment at all or if it's sitting in limbo. It would also tell you what specific next steps you should take based on your transcript's current status.

Ugh, I went through almost the EXACT same situation with my 2021 return! Got married on 12/15/2021, didn't know about the MFJ option, filed separately, then amended in January 2022. My amendment got completely lost in the system. When I called, I got the runaround from THREE different agents. Each one told me something different: 1. "It's still processing" (after 8 months) 2. "We have no record of receiving it" (even though I had proof of delivery) 3. "It was rejected but no one sent you a notice" (seriously?) What FINALLY worked was sending a certified letter to the Taxpayer Advocate Service with copies of everything - original returns, amendment, marriage certificate, delivery confirmation, and a timeline of all my calls. I explicitly cited IRC 7703(a)(1) about marital status being determined on the last day of the tax year. Three weeks later, I got a call from an advocate who was actually helpful. They found that my amendment had been received but was sitting in a processing queue with no action. Within 30 days after that, I had my refund plus interest. Don't give up - you're 100% in the right here!

I'm honestly FURIOUS for you! This is exactly the kind of situation where you need to speak to an actual competent IRS agent who can look at your full file. I wasted THREE DAYS trying to get through on the IRS phone lines last month for a similar amendment issue. Kept getting disconnected after waiting for hours. Finally used Claimyr (https://www.claimyr.com) and got connected to an agent in under 25 minutes. The difference was night and day. The agent I reached could see both my original return and amendment in the system, explained exactly what happened with the processing, and initiated a correction. Without that call, I'd still be waiting and wondering. In your case, it sounds like the first agent you spoke with either couldn't or wouldn't look at the complete picture. You need to reach someone who will actually review your amendment and the supporting documentation you provided. Time is of the essence here since there are limits on how far back you can claim refunds!

Did you receive a specific rejection code? Was there a form number on the letter? Did they explain the exact reason? Did you keep copies of everything you sent? Was the marriage certificate officially stamped? Did you include your SSNs on every page?

Have you considered requesting a written explanation from the IRS? I had a similar issue back in 2019 with an amendment that was supposedly "processed" but clearly wasn't. I sent a formal written request citing Internal Revenue Manual 21.5.3.4.6.1 which covers amended return processing. I specifically asked for the reason code associated with the rejection and requested a formal reconsideration. I've found that putting things in writing creates a paper trail that phone calls don't. Plus, you can reference the written correspondence in future calls which sometimes gets you to a higher-level agent.

Based on IRC § 7703(a)(1) and Treasury Regulation § 1.7703-1, your marital status is determined as of December 31st of the tax year in question. The IRS appears to have made a procedural error in processing your amendment. I would suggest filing Form 911 (Request for Taxpayer Advocate Service Assistance) as you have experienced a significant hardship due to an IRS processing error. Be sure to include the following statement: "Amendment to change filing status to Married Filing Jointly based on legal marriage on December 31, 2022, as permitted under IRC § 7703(a)(1), was improperly rejected without statutory basis." Additionally, you may want to consider filing a new 1040X with "SECOND SUBMISSION - PRIOR AMENDMENT IMPROPERLY REJECTED" prominently noted at the top of the form. While not standard procedure, this sometimes receives different processing attention.

I successfully resolved almost this EXACT situation last year! Here's what worked for me: • Called the IRS amendment-specific hotline (866-464-2050) instead of the general number • Asked specifically for a "rejection explanation code" for the amendment • Requested to speak with an amendment processing specialist • Cited Publication 501 page 4 which explicitly states marital status is determined on December 31st • Requested a formal reconsideration with supervisor review The key was getting to someone who actually worked in the amendments department. The general call center folks often don't have the training or system access to properly handle amendment issues. I went from a flat rejection to getting our full refund plus interest within 60 days. Don't give up - you are 100% correct on the tax law here!

I feel I should perhaps warn you that amendment processing is, unfortunately, somewhat of a disaster currently at the IRS. My brother-in-law, who is possibly in a similar situation, filed an amended return in early 2023 and is still waiting for resolution. The IRS seems to be prioritizing original returns over amendments, which might explain why they quickly resolved the HSA issue but not the filing status change. You might want to consider that, if you file a new amendment now, you could potentially be looking at another 12+ month wait. It might be worth weighing whether the additional refund amount justifies the continued effort and waiting period. Sometimes, as frustrating as it is, accepting the current outcome and moving forward is the most practical approach.