Is a New Spouse Responsible for Past Tax Problems?

Can the IRS Take Your Money?

According to the IRS, taxpayers who file a joint return share joint responsibility for both past and present tax problems. However, the IRS has adopted new procedures, which afford the innocent spouse more options.

Married Filing Separate

If your spouse owes a previous debt to the IRS or has another tax problem, you have the option of filing a separate tax return.

Injured Spouse Relief

If your new spouse owes a tax debt to the IRS, any refund or overpayment that the IRS owes you will be applied to your new spouse's past tax liability. In order to recover your share of the refund, you will need to file an injured spouse claim using Form 8379.

Innocent Spouse Relief

File an innocent spouse claim using Form 8857 if you become aware of a tax liability your spouse incurred before the marriage.

Considerations

Taxpayers who do not file jointly but are married and live in community property states may also be subject to tax relief usually reserved for joint filers.

Warning

A joint filer who files an injured spouse claim in order to recover a portion of the refund, which went to pay for the other spouse's past tax debt, will recover funds only if the injured taxpayer paid taxes for the year in question.

References

• Internal Revenue Service

Resources

• Form 8379
• Form 8857