Q. Do we/I need to file by October 15 to avoid penalties?
A. No. There is no penalty for being late if money is not owed.
Q. From my research on the IRS website, it appears that until a joint filing is posted, the payment is only recorded to the account that the payment was made under. Then it will be recorded to both accounts. Is this accurate?
A. It's not clear why you have two accounts at the IRS. When your spouse made an extension payment, I assume she file the extension for a MFJ return. There's only one account (the MFJ account) to post the payment to.
