Is my spouse liable for my taxes, even if I incurred the liability before we were married?
No. If you accumulated an IRS tax liability before your current marriage, your spouse is not liable to pay the debt. However, in order to reach a resolution regarding your liability, the IRS may require the financial information for your entire household. This may include information regarding your spouse’s income and expenses. Although your spouse is not liable, the IRS will use this information to determine the amount you (the taxpayer) can afford to pay.
Also, in some community property states, the marital community is responsible for paying liabilities that pre-date the marriage. In these states, the IRS may be able to take collection action against your spouse. The most typical collection action is a wage garnishment. You will need to speak to an attorney in your state to find out if this rule applies to you.
