Subramanyam Presses IRS to Fix Tax Filing Glitch Affecting Married Couples

U.S. Rep. Suhas Subramanyam (D-10) is urging the Internal Revenue Service to address what he says is a longstanding problem that can create significant headaches for married couples who file their federal income taxes jointly.

In a letter to the IRS prompted by constituent complaints, Subramanyam asked the agency to explain why married couples can experience processing delays, payment errors and, in some cases, penalties or collection actions simply because they reversed the order of their names on a tax return or submitted a payment using the Social Security number of the spouse listed second
on the return.

“It doesn’t make any sense that couples who file their taxes together every year need to keep the same person as the designated primary taxpayer or face consequences like long processing delays and errors,” Subramanyam said. “In extreme cases, the couple can face penalties or collection issues. All because they have mistakenly reordered their names on their tax filing or used the wrong person’s credentials to pay their tax balance. There must be a better way.”

Although married couples filing jointly provide both spouses’ Social Security numbers or Taxpayer Identification Numbers, the IRS generally associates the return with the spouse listed first, often referred to as the primary taxpayer. According to Subramanyam’s office, that practice can create problems when payments, online accounts or other tax-related actions are made using the credentials of the spouse listed second.

His office said the issue has resulted in delayed processing, misplaced payments and other administrative complications for some taxpayers. In certain situations, those problems have continued even after one spouse has died, making it difficult for the surviving spouse to manage the couple’s tax obligations.

Subramanyam is asking the IRS to explain why the current system remains in place and whether administrative or technological changes could prevent taxpayers from encountering unnecessary delays and errors.

The effort has also received support from the National Taxpayers Union.

“We look forward to developing solutions with the IRS to alleviate the questions, legal burdens, and stress faced by many married filing jointly taxpayers who inadvertently listed their names in a different order, or made a payment under the Social Security number of the person listed second on the form,” said Pete Sepp, president of the National Taxpayers Union. “It is crucial for
the IRS to address this issue as quickly as possible to make the system work for taxpayers.”

Subramanyam said he hopes the IRS will modernize its procedures so married couples who file jointly are not penalized for what amounts to a simple administrative inconsistency. The requested changes would reduce unnecessary burdens on taxpayers while improving the efficiency and accuracy of the agency’s processing system.