Estimated taxes

The procedure (there may be others, but this is known to be an acceptable one) is to allocate the 2007 tax to each spouse.

Many software packages allow you to easily generate 2 MFS returns out of a MFJ return.

If the two MFS returns result in less tax, as happens often in Ohio, the two MFS returns get filed.

But in this case, the two MFS returns might generate more tax. No matter.

Just add the tax together from the two MFS returns, and determine the percent of the total MFS tax represented by the taxpayer, and apply that percent to the joint return.

Example:

Using hypothetical 2007 return.

MFJ total tax = $4000

MFS total tax = $5000, Taxpayer000, Spouse 00

So had they filed separately Taxpayer's tax was 60%

Use $2400 for 2007 tax when determining 2008 Form 2210 amount.

The allocation of prior year taxes is done by preparing two married separate tax returns; totaling the taxes on the two returns; and computing the percentage of the total tax for each taxpayer. This percentage is then applied to the actual taxes paid on the joint return to obtain each spouse's share.

There is an example of the above in IRS Pub 505.

I think you confirmed what I said, but in fewer words.

I replied from a remote computer using a different ISP and your reply on the newsgroup was truncated. I never saw the bottom half of your reply.