IRS Online Payments
As a reminder, when making an online IRS payment, use the name and social security number of the first taxpayer listed on the return. When processing a tax return, the IRS computer systems look at the first taxpayer for estimated tax or balance-due payments, not the spouse or second taxpayer listed.
A significant issue arose with 2021 tax return filings regarding this problem. The IRS issued a notice in July 2022 stating they were aware of the payments not being applied to the correct joint taxpayer account; however, at this time, there has been no fix for this issue.
Please see the following article, which is a good reminder of what can happen when the payment is paid under the second taxpayer listed on the return.