IRS Laws: Is a Spouse Responsible for the Other Spouse's Back Taxes if They're Divorced?
If you are recently divorced and accrued tax debt during your marriage, your responsibility to pay the tax balance depends on the filing status you used during the accrual years and whether you live in a community property state. In addition, IRS rules take precedence over final decrees rendered during your divorce proceedings.
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Married Filing Joint
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If your tax debt is a result of filing jointly with your prior spouse, you are both equally responsible for paying back the debt. The IRS assesses the same amount of debt to each of your Social Security numbers, and either of you can pay it back. Each time you or your spouse makes a payment on the balance, the total due decreases under both of your Social Security numbers. While there is an existing joint balance on your account your future tax refunds are intercepted and applied to your balance, even if you or your previous spouse are on a payment plan.
Married Filing Separately
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If you always filed separately from your prior spouse and do not have joint tax liabilities, in general, you are not responsible for your spouse's back tax liability unless a court decree indicates otherwise. Since you do not accumulate joint debt with the IRS when you state your income items separately, the IRS does not consider you responsible for the debt of your spouse in most cases.
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Community Property
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An exception to the married-filing-separately IRS rules may apply if you lived in a community property state during the time of your marriage. Community property states designate most asset and liability balances as joint, or community property; even if the items were acquired separately during marriage. There are nine community property states in the U.S., including Arizona, Nevada, Texas, California, Wisconsin, Idaho, New Mexico, Louisiana and Washington. In addition, registered domestic partners in the states of California, Nevada and Washington are also subject to community property rules.
Divorce Decrees
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The IRS does not specifically recognize divorce decree items. Your decree may assign tax liability payments to one or both spouses. If you are forced to pay balances to the IRS that do not coincide with your decree due to IRS rules, you must file suit against your prior spouse for reimbursement. However, if you qualify for IRS remedies on joint liability, such as an injured or innocent spouse claim, file your claim to remove your responsibility to pay the balances associated with the years you're eligible for relief.
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