Last year was my wife's first year in the US. Prior to that she had never filed a return. Last year we filed jointly with my Social Security number as primary. No return has been filed individually against her social security number so she does not have an account with the IRS yet.
This year I am not sure again whether we will be filing joint or separate. Is it advisable to file one extension assuming joint or two individual extensions. Not sure how to make the payments with extensions. I do not know how much the individual tax liability will be if we file separate but do have some idea if we do joint.
If I make payment wrt only my account assuming joint and later we file separately will IRS be able to split the initial one payment with my extension and apply a portion to her return? On which line of 1040 would it be made clear what portion of initial payment goes to whom?
