What payments do I enter if my name or marital status changed?
If your name changed
If you changed your name and you made estimated tax payments using your former name, attach a statement to the front of your return that explains all the payments you (and your spouse, if married) made in 2025, along with the name and Social Security number you used when making the payments. You'll need to mail your tax return.
If your filing status changed
If you and your spouse paid joint estimated tax but are now filing separate tax returns, you can divide the estimated tax amount you paid any way you choose as long as you both agree. If you can't agree, you'll need to divide the payment in proportion to each spouse's tax. You and your spouse should enter both Social Security numbers next to Form 1040, Line 26 on your respective returns. You'll need to mail your tax return.
If you or your spouse paid separate estimated tax but you are now filing a joint return, add the amounts you each paid.
If your spouse died in 2025 or 2026, you'd still follow these instructions for either case.
If you got divorced
If you got divorced in 2025 and you made joint estimated tax payments with your former spouse, enter your former spouse's Social Security number in the space provided on the front of Form 1040 or Form 1040-SR.
If you were divorced and remarried in 2025, enter your former spouse's Social Security number on the dotted line next to Form 1040, Line 26, followed by, "DIV".
You'll need to mail your tax return.
If you changed your name and you made estimated tax payments using your former name, attach a statement to the front of your return that explains all the payments you (and your spouse, if married) made in 2025, along with the name and Social Security number you used when making the payments. You'll need to mail your tax return.
If your filing status changed
If you and your spouse paid joint estimated tax but are now filing separate tax returns, you can divide the estimated tax amount you paid any way you choose as long as you both agree. If you can't agree, you'll need to divide the payment in proportion to each spouse's tax. You and your spouse should enter both Social Security numbers next to Form 1040, Line 26 on your respective returns. You'll need to mail your tax return.
If you or your spouse paid separate estimated tax but you are now filing a joint return, add the amounts you each paid.
If your spouse died in 2025 or 2026, you'd still follow these instructions for either case.
If you got divorced
If you got divorced in 2025 and you made joint estimated tax payments with your former spouse, enter your former spouse's Social Security number in the space provided on the front of Form 1040 or Form 1040-SR.
If you were divorced and remarried in 2025, enter your former spouse's Social Security number on the dotted line next to Form 1040, Line 26, followed by, "DIV".
You'll need to mail your tax return.
