addendum

I. AMENDED RETURN AND TAX REFUND

A taxpayer should correct the original tax return, if after filing the taxpayer discovers an error in
the original tax return. However, if a joint return is filed, the taxpayer cannot choose to file
separate returns for that year after the due date of the return. However, an executor may be
able to make this change for a deceased spouse.

A. Claim for Refund

If a return is filed, a taxpayer may file a claim for refund within a period that is the later of
(a) 2 years from the date the tax was paid, or (b) 3 years from the date return was filed. If
no return was filed by the taxpayer, the refund may be claimed within 2 years from the
time the tax was paid.

1. Limitation on the Amount of Claim

If the claim was filed by the taxpayer within 3 years from the date return was filed,
the amount of the credit or refund cannot exceed the portion of the tax paid within
the period, immediately preceding the filing of the claim, equal to 3 years plus the
period of any extension of time for filing the return. But if the claim was not filed
within 3 years from the date return was filed, the amount of the credit or refund
cannot exceed the portion of the tax paid during the 2 years immediately preceding
the filing of the claim.

2. Refund Relates to the Deductibility of Bad debts or Worthless Securities

If the claim relates to an overpayment on account of a deduction for a personal bad
debt or a loss from a worthless security, the taxpayer should file the claim for refund
within (a) 7 years from the original due date of the return or (b) 2 years from the date
of payment of tax, whichever is later.

3. Refund in Respect of NOL or Capital Loss Carrybacks

If the claim for credit or refund relates to an overpayment attributable to a net
operating loss carryback or a capital loss carryback, the taxpayer should file a claim
for refund within 3 years from the due date of the return (including extensions
thereof).

4. Refund in Respect of Foreign Tax Credit

If the claim for credit or refund relates to an overpayment attributable to
any taxes paid or accrued to any foreign country, the taxpayer should file a claim for
refund within 10 years from the original due date of the return.

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II. UNMARRIED STATUS
A. Head of Household
In the following 3 circumstances, an individual is considered not married for determining
his or her ‘head of household’ status.
1. Not married on the last day of the taxable year.
2. Legally separated from his or her spouse under a divorce or separate maintenance
decree.
3. Married but
a. files a separate return,
b. maintains as his home a household which is the main home of a child for more
than one-half of the taxable year,
c. furnishes over one-half of the cost of maintaining such household, and
d. during the last 6 months of the taxable year, such individual’s spouse is not a
member of such household.
B. Single
An individual is considered not married for determining his or her ‘single’ status, when (a)
he or she is not married on the last day of the taxable year, or (b) legally separated from
his or her spouse under a divorce or separate maintenance decree.

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