Taxpayer asks:
Hello,
I have a question please:
If a person owes the IRS back taxes and wants to marry, is the other person affected when it comes to filing taxes jointly?
Thank You.
taxgirl says:
The short answer is no. Your personal federal income tax liability generally remains your own personal federal income tax liability even after you are married to another person.
There are some very practical complications, of course, that follow. Most commonly, a federal income tax claim for refund is generally seized when you subsequently file a joint return with a spouse that owes federal income taxes. If this happens, you must file an injured spouse claim (not to be confused with an innocent spouse claim) in order to get individual relief. This also applies when a spouse’s refund is seized because of student loans or other federal debts, state taxes or child or spousal support payments.
There may also be liens against property that was formerly owned by your spouse. You can’t, for example, remove a federal tax lien filed against a home simply because you now live in it or own a part of it.
But in terms of whether the tax obligation is legally yours, the answer is no.
And here’s the part where I act like your mother… I don’t care that your spouse-to-be owes taxes. These things happen and there are a million reasons why someone might owe. But, how your spouse-to-be chooses to address that liability will say a lot about your collective financial future. If he or she is on a payment plan or otherwise working something out, that’s one thing. But if he or she is ignoring or hiding from the liability, that would concern me. In that case, it might not be your liability, but it’s going to affect you. If wages are garnished or accounts are levied, that affects you even if it’s not *your* money because it will affect what is coming into the household.
Ask questions. Be smart. Marriage is hard enough without bringing your old Uncle Sam into it, too.
Before you go: be sure to read my disclaimer. Remember, I’m a lawyer and we love disclaimers.
If you have a question, here’s how to Ask The Taxgirl.
There are some real practical problems, whether cohabiting or married.’
1. If married & living in a community property state (mainly in the West), half of the non-debtor spouses income is available to pay the taxes. The realization of this fact will frequently have unhappy effects on a marriage.
2. In any collection situation, the income of the non-debtor (cohabitant or spouse) will be used in calculating the amount of monthly income that the debtor has available to pay to the IRS because a portion of the joint expenses will be assigned to the non-debtor.