IRS Discusses Tax Overpayments and Estimated Tax Payments for Separated Couples

Apparently, married taxpayer W made a payment with her Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, in connection with the extension of time to file the return for Year 2 for her and her spouse, H, as provided by Reg. 1.60814. Under IRM 21.6.3.4.2...

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Bibliographic Details
Published in:Journal of Taxation 2017-10, Vol.127 (4), p.187
Main Authors: st, David L, Geils, Edwin, Grais, Susan M, Hodges, Charles E
Format: Article
Language:English
Subjects:
Divorce
Estimated taxes
Income taxes
Overpayment
Tax overpayment
Tax returns
Taxpayers
Withholding taxes
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Summary:Apparently, married taxpayer W made a payment with her Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, in connection with the extension of time to file the return for Year 2 for her and her spouse, H, as provided by Reg. 1.60814. Under IRM 21.6.3.4.2.3.3, the IRS concluded that if the married, but separated taxpayers cannot agree on an allocation of the joint payments, then the taxpayers are advised to submit a computation indicating the allocation of the estimated tax credit in proportion to each spouse's separate tax. Tax return preparers should have a standard question on their information requests as to whether a married couple has separated or plans to separate in the near future to avoid the problems with allocating estimated tax payments as in ECC 201727007.
ISSN:0022-4863