Do You Inherit Past IRS Debt of Your Husband Incurred from a Previous Marriage?
If your husband filed joint tax returns with his ex-wife, the IRS can hold him 100 percent responsible for any unpaid taxes or penalties resulting from those tax returns. In many cases, the back taxes are your husband's responsibility alone; however, if you live in a community property state, they can become your problem as well.
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Community Property State
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If you live in a community property state, you become equally responsible for your husband's tax debts when you marry him. Thus, if your husband incurred tax debt during a previous marriage, the IRS can hold you responsible for the debt. The IRS can garnish up to half of your paycheck. If you file a joint return with your husband, the IRS can seize your refund to pay his old tax debt.
Divorce Decree
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Although your husband's divorce decree may state that his ex-wife has to pay back taxes from their joint return, this is not enforceable as far as the IRS is concerned. The IRS considers both former spouses equally responsible for joint tax returns that they filed while married. Thus, if your spouse's ex-wife fails to pay the back taxes, your husband -- and possibly you -- are responsible for paying them.
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Innocent Spouse
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If your husband owes money to the IRS because his ex-wife broke tax laws on their joint return, he might be able to file an "innocent spouse" objection. If the IRS deems your husband an innocent spouse, it will release him from liability for the taxes his ex-wife owes, so the IRS will never hold you liable for them -- even if you live in a community property state. Your husband would have to prove that he didn't know that his ex-wife misreported income and that he reported all of his income correctly to be deemed an innocent spouse.
What to Do
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Find out if your husband owes money on past taxes before you marry him. If he owes money, he may have to settle his account with the IRS before you marry so that you aren't at risk of inheriting his debt. In addition, all taxpayers should check joint tax returns over carefully and ask their spouse about any questionable items before they sign so they reduce their risk of having to pay penalties due to the other spouse's errors.
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