Level 15

I think I'm beginning to figure out this Lacerte thing, where they lead you around three sides of the barn in order to find the door you are standing in front of.  There is nothing in the 2210 instructions about AGI.  This is what IRS says:

If you file a separate return for 2020, but you filed a joint return with your spouse for 2019,
your 2019 tax is your share of the tax on the joint return. You are filing a
separate return if you file as single, head of household, or married filing

Where is it written that "your share of the tax on the joint return" is based on AGI?  Maybe there is something in the Regulations, or a Revenue Ruling from the 1960s, that elaborates on that.  Once Lacerte has you determine the AGI, does it then ask you to apportion the deductions and exemptions to arrive at taxable income?  How about the credits?  If the kids aren't from both parents, who gets the child tax credit in a community-property state, anyway?

These are the returns where you can spend more time figuring the penalty than figuring the tax. Are you billing that to the clients?  Did you ask the clients if they would rather pay you less and settle with IRS if they get a bill?  You have to tell them it's unlikely IRS will be able to figure it either. 

Upon further review, I wonder if the AGI question is only directed at whether the safe-harbor amount is 100%, or 110%, of previous year's tax.  

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