ABA Family Legal Guide

Family Law

Money Matters During Marriage

Debts and Taxes

Which spouse is responsible for paying taxes?

If names and signatures of both spouses appear on a state or federal personal income tax return, both parties are liable for all of the taxes. If a couple files jointly, the Internal Revenue Service generally holds each one responsible for the entire debt, although an innocent spouse who is not aware of income that has been concealed by the other spouse may not be responsible for unpaid taxes on the hidden income. A spouse who files as "married filing separately" is not responsible for the other's tax debt.