Joint Liability

• When you file your federal taxes as married filing jointly the IRS holds both of you jointly and severally liable for any federal taxes you owe for that tax year. Joint liability means that the IRS holds the both of you responsible for the taxes owed. Several liability means that the IRS holds the both of your responsible for the entire amount of the taxes owed, no matter which person’s income, deductions, etc., triggered the tax liability.
  
  

Separate Liability

• If you incurred your tax liability while you were married, but filed your taxes as married filing separately, you will not be held liable for ex-spouse’s federal back taxes during your marriage or after your divorce. In community property states however, the laws are different and you could be held liable if the back taxes resulted from your ex-spouse’s income if that income is considered community property. If you live in a community property state, you should contact a tax attorney to determine your liability for back taxes after your divorce.
  
  

Divorce

• If you incurred the tax liability while you were still married, the IRS still holds you and your ex-spouse jointly and severally liable for federal back taxes owed even if your divorce. It is important to note that the IRS does not honor divorce decrees when it comes to back taxes. Meaning, even if your final divorce decree states that your ex-souse is responsible for paying off the federal back taxes owed, the IRS can and will pursue you for the balance.
  
  

Federal Tax Refund Offset

• If you, your spouse or both of you enter into a payment arrangement with the IRS to pay off your joint back taxes in installments, it does not cancel the IRS’ right to offset or garnish both of your federal tax returns. The IRS can still offset or garnish both of your federal tax returns after your divorce. If the combined amount of you and your ex-spouse’s federal tax refunds are less than the amount of outstanding back taxes you owe, the IRS will offset your entire refund.