skip navigation
Search Help
Navigation Help

Tax Map Index

Tax Topic Index

Affordable Care Act
Tax Topic Index

Tax Topics

About Tax Map Website
Publication 504

Tax Withholding
and Estimated Tax(p23)

When you become divorced or separated, you will usually have to file a new Form W-4 with your employer to claim your proper withholding allowances. If you receive alimony, you may have to make estimated tax payments.
If you do not pay enough tax either through withholding or by making estimated tax payments, you will have an underpayment of estimated tax and you may have to pay a penalty. If you do not pay enough tax by the due date of each payment, you may have to pay a penalty even if you are due a refund when you file your tax return.

For more information, see Publication 505, Tax Withholding and Estimated Tax.

Joint estimated tax payments.(p23)

If you and your spouse made joint estimated tax payments for 2014 but file separate returns, either of you can claim all of your payments, or you can divide them in any way on which you both agree. If you cannot agree, the estimated tax you can claim equals the total estimated tax paid times the tax shown on your separate return for 2014, divided by the total of the tax shown on your 2014 return and your spouse's 2014 return. You may want to attach an explanation of how you and your spouse divided the payments.
If you claim any of the payments on your tax return, enter your spouse's or former spouse's social security number in the space provided on the front of Form 1040 or Form 1040A. If you were divorced and remarried in 2014, enter your present spouse's social security number in that space and enter your former spouse's social security number, followed by "DIV" to the left of Form 1040, line 65, or Form 1040A, line 41.