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Internal Revenue Manual Part 5. Collecting Process · 2026-10-03 edition · updated 2026-10-04 · United States

Verbal or written consent (Letter 2805C) is necessary to lock-in the taxpayer's spouse (x-ref spouse/common law x-ref spouse).

If the taxpayer meets the above criteria, treat the taxpayer as married when calculating withholding status (filing status) and withholding rate. See IRM 5.19.11.7.1.2.1., Calculating Withholding Rate for Married Taxpayers or Taxpayers with More Than One Job for married taxpayer procedures.

If the taxpayer does not meet the above criteria, treat them as single or head of household, if applicable, when calculating their withholding status (filing status and withholding rate.

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▸Contents — Internal Revenue Manual Part 5. Collecting Process
Internal Revenue Manual Part 5. Collecting Process

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