Have a Tax Question? Ask a Tax Expert
If you will file jointly - it would not matter who paid estimate taxes - all will be combined anyway.
If you file separate tax returns - each will report his/her withholding and estimate taxes.
If estimated taxes are paid under both names - they must be apportioned - generally you may agree how to apportion.
But if you disagree - they are divided equally.
Most likely your lawyer wants to avoid additional litigation when you could disagree on apportioning.
Yes - you may do that.
The IRS will be glad to accept any payment.
That will result - these estimated tax payments will be reflected on YOUR account - associated with your SSN.