Note:

In this scenario, if the non-consenting spouse has proper withholding, they will be over-withheld on a joint return.

Advise the taxpayers that they may elect to have additional withholding by completing a new Form W-4, Employee’s Withholding Certificate, and give it to their employer. If the taxpayer states their employer will not honor the additional amount claimed, offer to send the employer the Letter 4074C.

After calculating the correct withholding arrangement, inform the taxpayer that we will send their employer(s) a letter revising the filing status and withholding rate previously specified in Letter 2800C.

Issue Letter 2808C to the employer(s) and Letter 2812C to the taxpayer.

Input TC 971 AC 148 with the modified lock-in arrangement and cross-reference the employer EIN.

Notate your actions on AMS and update WHCS.

Send Letter 2801C to the x-ref spouse and Letter 2800C to the x-ref spouse’s employer(s) to lock-in their withholding as previously determined. Input TC 971 AC 146 with the lock-in rate and cross-reference the employer EIN. Notate your actions on AMS and update WHCS.