I will be entering a second marriage, but I still owe past due taxes. Can the IRS put a lien on her house?

Question

Moreoever, can the IRS make us BOTH repsonsible for past due taxes?

Answer 1

No, but be sure your name stays off the title.

If you file a joint return, she'd need to file an injured spouse form if you jointly have a refund coming and part of it is due to her income and withholding - otherwise the whole refund will be taken for your past due taxes - if she files that form, then only the part that's due to your income and withholding will be taken.

Answer 2

In principle she is not responsible for your debts incurred before marriage, including tax debts. However, the IRS has been known to overlook legal niceties in its zeal to collect delinquent accounts. They might file a lien and then you could be faced with months of wrangling to try to get it lifted. If you are planning to sell that house soon, it might be best to get the sale out of the way before the marriage.

I don't think it helps to file separately, assuming you intend to pay taxes on a current basis in the future. Filing separately keeps the current tax debts separate (except perhaps in a community property state), but does nothing for past obligations, and is likely to make the current taxes higher.

Answer 3

It would be wise for you to file separately until you have your mess cleaned up. There is also a form called "injured spouse" or something so she can get her entitled refund etc and your portion will be applied to your back taxes.