What is the exact meaning of payments in line 20? And how would you answer that question exactly. My spouse is the only one who paid taxes last year even though we filed jointly.
Thank you

According to the instructions, line 20 is where you allocate any estimated tax payments you made between you and your spouse. If you didn't make any estimated tax payments, leave it blank. You can alocate the amount any way you like, as long as you agree. If you don't agree, then the IRS will allocate estimated tax payments based on your individual tax liabilities. It's a zero-sum game, so if the injured spouse takes a large portion of the estimated payments that means the other spouse has a higher tax burden.

Here is an easy way to explain the formula for anyone that is interested:

Your gross pay(Line 1 on W-2) / Total gross pay(Line 21 on 1040A) x Total returns

Wife's gross pay(Line 1 on W-2) / Total gross pay(Line 21 on 1040A) x Total returns

This is the formula that the IRS will use if you leave line 20 on form 8379 blank.

I hope this helps.

-Michael Gray

Michael,

First, we do NOT put first and last name on our posts.

Second, you ARE aware that this specific post is OVER four years old, right?