Tax Debt After Divorce

This comes up constantly. A divorce decree allocates the tax debt to one spouse. That spouse does not pay. The IRS comes after the other spouse for the full balance. The spouse who paid a lawyer and got a divorce decree is confused and angry.

Here is the truth. A divorce decree is a contract between two private parties. The IRS is not a party to your divorce. Joint and several liability under IRC §6013 means both spouses are on the hook for the entire balance, regardless of what any state court order says.

Your Divorce Decree Is Not Worthless

It does not bind the IRS, but it does give you a cause of action against your ex-spouse if the IRS collects from you. You paid a debt your ex was supposed to pay — that is a breach, and you can sue for indemnification. Whether your ex has any money to collect is a separate question.

Innocent Spouse Relief

If your ex-spouse was the one who earned the income, created the tax problem, or hid assets, you may qualify for innocent spouse relief under IRC §6015. This is separate from the divorce. It goes directly to the IRS and, if granted, eliminates your liability entirely for the years covered.

Practical Steps

File Form 8857 for innocent spouse relief. In the meantime, request CNC status or an installment agreement in your name only based on your individual financial situation. The IRS will evaluate your ability to pay without considering your ex-spouse's income or assets. This is fixable — let us help.

Tax attorney Darrin Mish has spent 32 years getting taxpayers out of IRS trouble. Free consultation — no obligation.