J.K. Lasser's Your Income Tax 2013: For Preparing Your 2012 Tax Return

27.4 Estimates by Husband and Wife

A married couple may pay joint or separate estimated taxes. The nature of the estimated tax does not control the kind of final return you file.

Where a joint estimated tax is paid but separate tax returns are filed, you and your spouse can decide on how to divide the estimated payments between you. Either one of you can claim the whole amount, or you can agree to divide it in any proportion. If you cannot agree, the IRS will allocate the estimated taxes proportionally according to the percentage of total tax each spouse owes.

If separate estimated taxes are paid, overpayment by one spouse is not applied against an underpayment by the other when separate final returns are filed.

A joint estimated tax may be made by a husband and wife only if they are both citizens or residents of the United States. Both must have the same taxable year. A joint estimate may not be made by a couple who are divorced or legally separated under a decree. If a joint estimate is made and the spouses are divorced or legally separated later in that year, they may divide the joint payments between them under the above rule for spouses who file separately.

Prior-year safe harbor.

If you filed separately for 2012 (as single, head of household, or married filing separately) but expect to file a joint 2013 return, your 2012 total tax for purposes of determining the required 2013 annual payment under the prior-year safe harbor (27.2) is the total tax for both of you on the 2012 ...