joint or separate 4868 and how to handle estimated tax

[usertaxfiler]

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?

[DianeW777]

It depends. You can file an extension for yourself and always have the choice to include your wife in the return when you actually file. 

Estimated tax payments can be filed under you and if you do file separately you can try to contact the IRS to possibly move amounts to your wife's return. However there isn't a direct method to do this without the help of the IRS.

• Direct Pay Help

Another option would be to contact the Taxpayer Advocate Service (TAS).  They are in place to assist in situations where you are unable to obtain resolution on your own.

1. You can click here to begin: TAS Qualifier Tool. or 
2. Submit a request for assistance - Form 911 Request for TAS Assistance (instructions are included)
3. Locate the local TAS Office for your area

This will get the process started for you.  It's not going to be a fast process because they are handling a large volume at this time.