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Wife and I always filed a joint return. My name and SS number have been used for quarterly installment payments. This was not an issue when filing jointly. Because of her excessive medical expenses in 2023, she is now considering filing separately for 2023. Can I apply some of my installment payments to her tax liability? If not, I am grossly over withheld and she will have nothing withheld for the year, resulting in her being subject to serious interest and penalties for the underpayment.

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  • Did you make the estimated tax payment with both your names, or just your name?
    – user102008
    Feb 27 at 16:09
  • Just my name and SS number. Feb 29 at 14:22

1 Answer 1

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You'll both need to attach a statement to your respective tax returns with the allocation of the estimates made. See the IRM 3.11.3.14.2.31:

A statement is present on or near line 26 indicating the taxpayer wants the credit applied to their spouse's account.

If you're in a community property state, you will use the Form 8958 to split all the income and estimates/withholding, and it will act as such a statement.

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