Category: Individuals; Tax Returns, Examinations &
IRS Procedures Copyright 1998, The Tax Resource Group. All rights reserved. Telephone 800-578-3498. Internet: www.taxresourcegroup.com I see nothing that gives any indication that a joint extension will stand for the separate returns or visa versa. You know, of course, that if joint returns are actually filed, then separate returns may not later be substituted. It is possible, however, to file jointly after separate returns have been filed in some cases. The only point here is I don't think the government would do anything to make it easier to file separate returns such as allowing the joint extension to stand for the separate returns. Also there is a case, P. Ashworth, 60 TCM 454, worthy of note. Here, the wife signed a joint extension. Later, a joint return was filed but the wife did not sign. She later tried to file a separate return. The court held the wife liable for the joint liability. The issue was did she intend to file a joint return. The joint extension was a factor in deciding that she did. I would be inclined to file extensions for separate returns with separate payments, of course. Also, I would file a joint extension with no remittance and some kind of explanation of what has happened. If a joint return is ultimately filed, then presumably it would be possible to credit the separately-made extension payments to the joint return. This method seems to preserve all your options. |
