Change of Address Question

[Koss]

Couple files MFJ, balance due. Unable to pay right now. Not a massive amount of money; may not even need an installment plan. May be able to just get it paid within 90 days.

Couple then separates. Husband continues to live in the marital home; wife moves out.

Wife files a change of address form with the IRS, using her name and SSN only.

Is it reasonable to assume that the IRS will now send bills and notices to each spouse at both addresses?

Or is it unreasonable to assume that the IRS could actually figure something like this out?

I'm sure this sort of thing happens all the time.

FYI: In this particular case, the wife, who has the new address, was on the return in the "traditional" field as the spouse. The husband is the taxpayer. Shouldn't make a difference, but...

BMK

[S T]

Had one of those on a CP 2000 notice (2009) and subsequent Form 1040 Filing (2010), and h/w separated.

IRS seemed to use the address of only (1) which happened to be the spouse with a Chg Address correction or last known Form 1040 Filing.

Following year of Form 1040 filing (2011 Separate Filings) , IRS is using both addresses for current Filings, but not the "Previous Filings" yet! (There are still open issues on 2009 and 2010)

Guessing Both parties need to file in the Chg of Address form - from what I see a complication, when the prior year/s is a MFJ, for IRS to update their records.

Sandy

[taxea]

I would send one for each even though the husband's address has not changed. This is all done by the IRS computer and I don't think the form has an option for a separation. Usually the IRS sends both a separate (but same) notice in one envelope if the couple is together. By submitting a new form for each person the IRS should use the most current address of each.

[S T]

When I am noted as POA on a "particular year" I receive two notices, one addressed to the T/p or Husband and then another addressed to the Spouse (wife) or vice versa.

There will be a notice sent from my experience to both T/P and Spouse on a MFJ return - regardless of the address issue and whether or not Address is corrected via a more current Form 1040 or the Chg of Address Form 8822.

Best advice and experience, is that a Chg of Address form be completed for each on a MFJ in the case of separation or divorce.

Sandy