Yes, I do know that, I've used the override function on occasion.  I'm saying that I found the statute of limitations for changing the status from MFJ to anything else is April 15 following the tax year; for ANY reason apparently.  And since Texas recognizes common law marriage as someone else mentioned, it may not be an excuse to change the status.  I have not been able to find an authoritative answer to this question, but the statute of limitations does not give any "except for" or "unless".  Believe me, I would rather correct it..of course at this point the IRS is not aware of their marital status (they did marry later, btw but are now divorced), they are only concerned with the excessive deductions.  I appreciate the input...thanks