Publication 504 |
2001 Tax Year |
Tax Withholding & Estimated Tax
When you become divorced or separated, you will usually have to
file a new Form W-4, Employee's Withholding
Allowance Certificate, 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, get Publication 505,
Tax Withholding and
Estimated Tax.
Joint estimated tax payments.
If you and your spouse made joint estimated tax payments for 2001
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, you must divide the payments in proportion to
your individual tax amounts as shown on your separate returns for
2001.
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 2001, enter your present spouse's social security
number in that space. Also enter your former spouse's social security
number, followed by "DIV" to the left of line 60, Form 1040, or
line 38, Form 1040A.
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