Is my husband a tax liability?

You will not have to pay his tax debt, if he has one. However, if he has a tax liability that he doesn't pay, the IRS or the state could eventually place a tax lien against him. This would apply to all property that is in his name individually or jointly. That's where you come in. A tax lien could conceivably affect you, but it's pretty unlikely. Since you say your home is in both names, you couldn't sell it without his signing the deed, anyway. If you decide to get a divorce, make sure your divorce attorney knows all about his tax situation. That should be considered in distributing the property during the divorce process. Make sure you file your taxes on time and properly. I'm not sure you qualify as "head of household" if you are still married. You should look at page 5 in IRS publication 501. Here's the link. http://www.irs.gov/pub/irs-pdf/p501.pdf You may need to file an amended return. You should consult a tax professional about this, if you're unclear.

Your questions cannot be answered in the absolute without further information. It is clear however that since you did not file jointly, you will not be responsible for tax liability which originated with your husband. As to head of household status, you appear to meet the criteria but for a definitive answer go to the www.IRS.gov website and enter Publication 501 in the search box. Follow through the publication carefully and you can verify if you meet the criteria for Head of Household and can claim the deductions for your children. Did this information help answer your question(s)? Details and context often affect the validity and usefulness of an answer that is based on a general statement of the law. You may need to consult directly with an attorney and provide additional information in order to get the best answer.

If you do not file a joint return, you are not liable for his tax liability for the year. The IRS could levy on any of his assets to satisfy the amount owed to the IRS, including the home-but is unlikely to force the sale of the home.

If you filed separately and correctly you tax liability is most probably satisfied. There is a possible problem with the house, especially in the future and you should consult an attorney regarding that and possible divorce.