Did the divorce decree address the back taxes? If so, then the divorce decree controls. If the divorce decree doesn't address the back taxes, then both are liable for the full amount. However, the IRS can split the tax liability between divorced spouses. If the liability arose at least in part from her income less her payments, then he would only be responsible for paying his share and she would be responsible for her share. For example, if his wages were $40,000 and $$3,500 was withheld and her wages were $60,000 and $1,000 was withheld. There were no deductions or other income. If their joint tax was $8,000. His responsibility is $3,200 ($8,000 tax times 40%). Since he already paid $3,500 he won't have to pay any more and she'll be responsible for the whole amount (you can't get a refund in this program).
Answered on Aug 17th, 2015 at 1:26 AM