What I’ve learned so far (it’s the first year filing where my husband was self-employed) is that when filing MFJ, the estimated payment(s) DO need to be in the name of the person listed first on the return. My tax advocate told me this and actually scolded me about it. I even went to the different approved websites where you can make IRS payments and looked through the FAQ. They also have it listed that when filing MFJ, the estimated payment(s) need to be made in the name of the primary taxpayer. Wish I knew about this before! I also found this in the IRS Manual:

The computer automatically checks for additional credit under the spouse’s SSN, and releases the freeze 3 cycles from the TC 150 posting cycle.

A CP 23, ES Discrepancy, Balance Due of $5 or More, CP 24, Estimated Tax Discrepancy, Overpayment of $1 or More, or CP 25, Estimated Tax Discrepancy, Even Balance (Balance Due <$5, Overpayment <$1), generates when the freeze is released if no credits are located.

If the taxpayer is calling in response to a notice, refer to IRM 21.3.1.4, Notice Resolution Actions Research, for more information.

Hope this helps!