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maxtax486
Level 2
April 29, 2021
Question

Prior year income test to avoid underpayment penalty

  • April 29, 2021
  • 1 reply
  • 7 views

A client is filing MFS in 2020 but filed MFJ in 2019.  How do I calculate the income to be inputted to help avoid some or all of the underpayment penalty?

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1 reply

PhoebeRoberts
PhoebeRobertsIntuit Community Champion
Intuit Community Champion
April 29, 2021

I usually recalculate the 2019 return as if he'd been MFS.

    P
    PKCPAMST
    Level 6
    April 30, 2021

    Under the Treasury Regulations, calculating the safe harbor for a taxpayer filing a separate return who filed a joint tax return for the preceding taxable year is a 2-step process:

    Step 1: For each spouse compute the 2019 tax liability on a separate basis.

    Step 2:

     

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