2 parts to this question:
1) For years (since our marriage) I have filed our joint tax returns with my husband listed as the primary taxpayer. This year (2024) is the first year we had to make some estimated tax payments. I did that online, which required me to sign up for a ID.ME account, which was somewhat complex due to multiple security layers. As a result the estimated payments were made under my SSN. I read that it can cause confusion if the primary taxpayer is not used consistently. So I would like to file this year’s return and all future returns with myself listed first. I’m thinking of switching from TurboTax to Freetaxusa this year, which would also help to demarcate the switch for my own recordkeeping. (But not sure if I will actually change the software depending on whether I end up liking it or not.) Might I expect any additional IRS confusion to arise from swapping the primary taxpayer to myself?
2) In September we received an audit notification related to an energy credit claimed in 2022. We were asked to provide documentation related to our solar panel installation. I provided this information online in October but I think it was sent under my SSN. I attempted to use a link that was referenced in the audit letter but remember that it was a real pain in the neck. I ended up with a generic screen shot titled “Campus Correspondence Exam” that indicates only that the submission was received and we would receive a notice in the mail indicating when we would hear back on their decision. The screenshot includes no other identifying information. Now 6 weeks since the submission, and 2 months since the initial audit notice we have heard nothing further on either the submitted documentation or the audit process. Should we be concerned? I think I can call them, but not looking forward to spending hours on the phone getting frustrated if it is only a matter of waiting for them to finish the process.
Changing primary taxpayer on jointly filed tax forms
Re: Changing primary taxpayer on jointly filed tax forms
FYI you don’t need an ID.me account to make estimated payments. Direct pay works without an account log in.
https://www.irs.gov/payments/direct-pay ... nk-account
1. The IRS requests that you not switch the primary name from year to year. It helps to be consistent. Without getting into the various reasons why, just try not to do it. Page 12 TIP https://www.irs.gov/pub/irs-pdf/i1040gi.pdf However, there is no law against it. So if you really want to switch and will keep it consistent, then there’s no one stopping you.
The payments made under the spouse SSN can be moved over. This must be done by an employee and can be done over the phone. In the future, make all payments under the primary SSN.
2. Exam responses can take 60-90 days. They should send a “we need more time” letter after 30 days.
https://www.irs.gov/payments/direct-pay ... nk-account
1. The IRS requests that you not switch the primary name from year to year. It helps to be consistent. Without getting into the various reasons why, just try not to do it. Page 12 TIP https://www.irs.gov/pub/irs-pdf/i1040gi.pdf However, there is no law against it. So if you really want to switch and will keep it consistent, then there’s no one stopping you.
The payments made under the spouse SSN can be moved over. This must be done by an employee and can be done over the phone. In the future, make all payments under the primary SSN.
2. Exam responses can take 60-90 days. They should send a “we need more time” letter after 30 days.
Re: Changing primary taxpayer on jointly filed tax forms
Thank you! I have decided not to change the primary taxpayer and continue as we have been.