If one spouse uses “married filing separately” as the filing status, the other spouse must also use this filing status. The other spouse must file if his/her gross income is more than a set amount. For 2017 returns, this amount is $4,050.
An online and phone tax payment system available 24 hours a day. For enrollment information, call 1-800-555-4477, or go to www.eftps.gov.