Divorcing
couples usually draw up their agreements concerning property division,
debt allocation, alimony and child support in a document called a
Marital Settlement Agreement (also known as a Divorce Agreement or a
Separation Agreement). One item usually covered in such an agreement is
who will pay joint tax liability (taxes currently owed or assessed in
the future for a period during marriage). Keep in mind that the IRS is
not bound by your agreement, and the IRS can come after either of the
two parties, no matter what the agreement says. If one party paid the
tax for the other party, then that party can sue the other party for
reimbursement. Again, this is not the concern of the IRS.
You might be able to
escape collection by claiming innocent spouse relief if you choose
separate liabilities. In order to do so, you must be divorced, legally
separated, or not living in the same household for the 12-month period
before your claim.
