My fiancé has not filed in two years, although up until then he was diligent (as a W2 employee and new business owner in 2010) When we marry, what is my liability for any past due taxes, fees, penalties he is incurring? If we continue to file separately, am I and my business protected from his delinquencies? Or can the IRS come after me and my assets to settle his debt?
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William Keats
So he did not file 2011 and 2012? As a spouse you have relief from joint and several liability on joint returns regarding tax liabilities, interest and penalties incurred prior to marriage. This is primarily your spouse's obligation, for which he can file returns as soon as possible. On a joint return the IRS will hold the full refund and apply it to tax debts. What you would have to do on a joint return is file Form 8379. Injured Spouse Allocation with the return. (This would be the top page of the federal return). It breaks out all income, deductions, credits, exemptions, etc. of each party. You would indicate yourself as the injured party, so that you would receive your refund; his portion of the refund would be applied to his debts.
The following debts apply for this purpose: 1-Past due federal tax, 2-Child or spousal support, 3-Federal non-tax debt such as student loans, and 4-State income tax. In a community-property state this form can only be filed if the injured spouse is not required to pay any of the debts.
If you file Married-Filing -Separate, this will not have any effect on your returns, personal or business.
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565 weeks ago
The following debts apply for this purpose: 1-Past due federal tax, 2-Child or spousal support, 3-Federal non-tax debt such as student loans, and 4-State income tax. In a community-property state this form can only be filed if the injured spouse is not required to pay any of the debts.
If you file Married-Filing -Separate, this will not have any effect on your returns, personal or business.