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Level 2
December 7, 2019
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Married couple with existing joint Installment Agreement, filing separately this year, does the new balance go towards the joint agreement or do they each have their own?

  • December 7, 2019
  • 1 reply
  • 15 views

Married couple choosing to file Married Filing Separately with a tax balance due.  They have an existing Installment Agreement for when they filed jointly.  Do they each have to have their own now that they are filing separately?  Meaning do they continue with the joint agreement and then each have their own?


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Best answer by George4Tacks

Those old years will be a joint liability that IRS will collect from either of them.

Any new MFS liability will be a separate liability, but IRS might be unwilling to enter into a new installment agreement if the joint is still outstanding. The client should probably call IRS once they file, if they still owe on this year. 

Going forward, they should each be careful to not get a refund, but also not to owe any more than they can pay. 

1 reply

George4Tacks
Level 15
December 7, 2019

Those old years will be a joint liability that IRS will collect from either of them.

Any new MFS liability will be a separate liability, but IRS might be unwilling to enter into a new installment agreement if the joint is still outstanding. The client should probably call IRS once they file, if they still owe on this year. 

Going forward, they should each be careful to not get a refund, but also not to owe any more than they can pay. 

Answers are easy. Questions are hard!