You personally will not be responsible for the taxes he owed prior to your marriage. However, in a community property state, the community could be liable, which means that half of the community's income and assets would be subject to being attached by the IRS. In other words, if we assume for a moment that he is unemployed, you two are married, and you earn all the income, that income belongs to the marital community, and half of it could be attributed to your husband's old tax debt that you had nothing to do with. If he continues to not file or pay taxes on his income after you are married, you could be held liable for half of his taxes. I have had this happen just recently to a client of mine here in WA (another community property state) where she filed separately for years based on her own W-2, and her husband had a business but chose not to file. The IRS audited him, split his income in half, and assessed half of the resulting tax to her. I hope this example helps you in understanding how his unreported income can affect you after you two are married and live in a community property state.
Answered on Sep 06th, 2013 at 4:26 AM