Married Taxpayers

If you qualify tomake joint estimated tax payments , apply the rules discussed here to your joint estimated inocme. You and your spouse can qualify to make joint estimated tax payments even if you are living together.

However, you and your spouse cannot make joint estimated tax payments if:

*You are legally separated under a decree of divorce or separated maintenance
*You are your spouse have different tax years or
*Either spouse is a nonresident alien (unless you elected to be treated as a resident alien).

If you do not qualify to make joint estimated tax payments, apply to make joint estimated tax payments , apply these rules to your separated estimated income.

Whether you and your spouse make joint estimated tax payments or separate will not affect your choice of filing a joint tax returns for 2007.

If you plan to file a joint return with your spouse for 2007, but if you filed separate returns for 2006, your 2006 tax is the total tax shown in your separate returns. You filed a separate return if you filed as single, head of household, or married filing separately.

If you have questions about how to file as a married couple, or you have an acrued tax liability, contact a licensed tax rep that can help you solve your tax delinquency today !