IRS Direct Pay for Newlyweds

[jfadams]

Hi- Helping my adult son who is trying to obtain a federal extension for TY2024.  Last year he simply used IRS Direct Pay to pay the taxes owed for TY2023 and it was considered the equivalent of filing a 2023 Form 4868.  He later filed his tax return during the extension period. 

He got married in 2024 and TY2024 will be their first joint return.  He hopes to use the IRS Direct Pay method again for TY2024, but he can find no place on IRS Direct Pay to indicate that he is paying (and requesting an extension) for both his wife and himself. 

If he simply pays the joint tax owed under his SSN using IRS Direct Pay is that enough to obtain a joint extension? 

Or does his new wife need to at least make a nominal payment for TY2024 to obtain an extension?

[SusanY1]

When filing a joint return, your son and his spouse essentially become one taxpayer.  So if one files an extension,  it'll apply to the other when a joint return is later filed.

His wife will not need to make a payment and she isn't required to file a separate extension. 

Making a payment is one way to file an extension, but if his wife wants to cover all bases, she could file her own extension without a payment for free HERE or by mailing in a Form 4868 with 0s for all of the numbers.  

If they reside in a state with an income tax, be sure to check state requirements for an extension as well.  

[jfadams]

Thanks SusanY1 !!!

[jfadams]

SusanY1:  Thanks again for the great response.  As it turns out we tried a slightly different approach than you suggested.  Hopefully it will work properly.  First, the amount of taxes estimated for the newlywed couple's federal extension was paid via IRS Direct Pay using our adult son's name and SSN (no place to enter his new wife's name or SSN as mentioned in the OP) and a direct EFT debit from his bank account.  Second, a nominal amount was paid via ACI Payments Inc. (one of the two IRS approved vendors) using PayPal.  The ACI portal had a place to enter the name and SSN for BOTH our son and his new wife unlike IRS Pay Direct.  ACI also takes credit and debit cards, Venmo, etc.  The fee for using  a credit card might be significant but the fee for using a debit card or PayPal was nominal, cheaper than writing a check and sending a Form 4868 via certified mail.  Seems like paying the entire amount via ACI (or its competitor Pay1040) might be a viable approach for other newlywed couples assuming the amount owed is within their bank's debit card limits.  Thanks again.

[SusanY1]

You're welcome and thank you for sharing with us what worked for you. I wasn't aware of those differences at the ACI portal and that is great information to have!