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Payments on Joint Return

Hi all -

I received an inquiry from a guy who (along with his wife) are behind in paying taxes, both with taxes owed. They want to file a joint return and make a payment toward their arrearages, but want to allocate the payment (unequally) between the two.

Can that be done? Do they need to file separate returns?

Thanks.

Stu

Reply to
Stuart O. Bronstein
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I don't see why the payment of prior year tax liabilities would affect their filing status of subsequent year returns unless you are talking about designating a refund offset. If that's the issue, see IRM 21.4.6.4

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for priorities for offset. Generally, application of refund offsets can't be designated, though there may be some injured spouse relief available. Designation of voluntary payments should not be a problem unless they are contractually obligated (installment agreement, offer in compromise, etc.) to make payments in a certain manner. See Rev. Proc. 2002-26 in IRB 2002-15
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From a procedural standpoint based on many years' experience locating misapplied payments, separate checks and designations from each taxpayer is preferable to splitting payments from one check.

Reply to
paultry

paultry wrote in news:q3na3e$hqp$1@dont- email.me:

Thanks. I'll look into it.

The spouses each owe different amounts, and each wants to apply a payment to his/her own specific debt. And right, I don't know why they think this affects their current return.

Reply to
Stuart O. Bronstein

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