While your divorce decree may say he is liable, the IRS will hold you both liable if he doesn’t pay. The IRS doesn’t care what your divorce decree says; they want to get paid and will come after both of you. When you file a joint return, both spouses are jointly and severally liable for the whole amount of taxes owed.
There are several provisions in the tax code that can help.
- The injured spouse provision protects one spouse from act of the other spouse prior to their marriage. It can be used to keep one spouse from having a refund taken to satisfy the other spouse’s back child support, student loan payments and several other items.
- The innocent spouse provision with protects one spouse from acts of the other spouse.
For more information, please contact:
James Robertson, firstname.lastname@example.org