If I'm married but filing separately and I need to file an extension, does my spouse's information need to be on the extension?

[GeoffreyG]

The answer to your question is that if both you and your spouse plan to file separately, and you both will need extensions of time to file, then you can (and should) put your spouse's information on a "joint" extension request (Form 4868).  You can then both file your tax returns later -- either as Married Filing Separately or as Married Filing Jointly.  In other words, no matter how you fill out the extension request (Form 4868), it won't interfere with, or affect, your future discretionary choice on how to file (MFS or MFJ).

If your spouse has already filed their tax return, then you would only need to request an extension for yourself.

Of course, you are both welcome and able to file your separate extension requests as discrete individuals, rather than as a couple.  This might be a good choice, for example, if you will be filing as MFS, and you are sending estimated tax payment(s) with your extension requests.

Thank you for asking this important question.

[rlucchesi]

Hi @GeoffreyG do you know where in the IRC is it is mentioned that couples can file 4868 together regardless of filing status?

I know a couple who filed 4868 together, then filed 1040 separately and the 2nd spouse was not considered to have applied for extension, resulting in failure-to-file penalty. She is contesting it but so far no success.

Thanks

[Vanessa A]

If you are filing separate returns, you will both need to file your own Form 2350.  Both the form and the instructions state that if you are filing a JOINT return then you would file a joint 2350, otherwise, you will each file your own. 

[rdsteed]

Was trying to figure this out regarding a form 4868 in April, 2023.  From the instructions on form 4868:

If you and your spouse each filed a separate Form 4868 but later
file a joint return for 2022, enter the total paid with both Forms 4868
on the appropriate line of your joint return.

If you and your spouse jointly file Form 4868 but later file separate
returns for 2022, you can enter the total amount paid with Form
4868 on either of your separate returns. Or you and your spouse
can divide the payment in any agreed amounts.

[DMarkM1]

The scenarios you listed are explaining how to handle any payments made with form 4868 once you actually file your tax returns.  

Scenario 1: If you filed separate forms 4868 and made payments and then decided to file a joint return, you would include on your joint tax return both (any) payments made with the separate forms 4868.  

Scenario 2:  If you filed a joint 4868 and made a payment and then decided to file separate returns, you could split the joint payment amount however you agree or one of you could include the entire payment on your separate tax returns.  

Scenario 3 (Not listed):  If you file a separate form 4868 and file a separate tax return, you would include only your separate payment on your separate tax return.   

[usertaxfiler]

Hello, your answer in general terms seems pretty clear as is rdsteed but not sure how to understand what rlucchesi has written above in this thread. Therefore double checking.  WOuld appreciate a reply:

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?

[MarilynG1]

Since you filed jointly last year, and you have an idea of what your tax will be filing jointly this year, you could file a joint extension.

If you end up filing separately (usually not advisable), you could send a copy of the joint extension form to the IRS if your spouse is hit with a late filing penalty.

You can make a payment when filing your extension through TurboTax.  If you do file separately, you can split the payment you made on both returns.

If you're using TurboTax Desktop, you can do a 'what if' scenario to compare MFJ with MFS.  In FORMS mode, choose 'Open Form' and type in 'What-if', once you have entered both incomes and deductions.

Here's more info on Comparing MFJ vs. MFS.

@usertaxfiler