My wife and I filed our 2019 taxes using filing status married filing jointly (MFJ). We made estimated tax payments for 2020.
Now we're filing our 2020 taxes and want to use filing status married filing separately (MFS) instead, and then allocate our 2020 estimated tax payments between my wife and myself (in a way that we have agreed).
When we file our 2020 tax forms electronically, how do we explain to the IRS how my wife and I have agreed to divide the 2020 estimated tax payments so that they'll know that a portion of those estimated tax payments should be applied to her tax liability?
