Have we seen anything official about the May 17 date yet? Is it an extension, or just a statement that “we won’t assess interest or penalty if filed by that date”? I’m sticking with April 15 for amended filing status.

Here’s something interesting from the Internal Revenue Manual:

“If the taxpayer has not allocated a previously received refund, return the claim to the taxpayer and request the allocation. The IRS cannot make the allocation determination of a previously received refund. See the Exception in paragraph 2 of IRM 21.6.1.5.8, Allocating Married Filing Joint Cases, for more information.”

That exception only applies “If the married filing joint return did not result in a previously issued refund and the Service can conclusively determine ownership of all income and payments claimed/allowed on the married filing joint return using internal information, the employee must prepare the allocation instead of rejecting the claim.”