Joint Return Liability

• When you initially sign a joint return with your ex-husband, not only do you save some money in tax, but you also are telling the Internal Revenue Service that you agree to be liable for your own tax debts as well as your ex-husband's. This is because joint liability imposes separate liability on each spouse for the entire tax balance. To illustrate, suppose the tax return you file with your ex-husband reports an additional $5,000 due to the IRS. Even though it may solely relate to your ex-husband's income, you are responsible for the entire balance if your ex-husband refuses to pay it.
  
  

Innocent Spouse Relief

• Under the program of innocent spouse relief, the IRS may relieve you of liability to pay a joint tax bill that relates to an understatement on a joint return, as well as the interest and penalties. To qualify as an innocent spouse, you must file a joint return with your ex-husband that includes erroneous items that cause the understatement of your joint tax liability. Additionally, at the time of signing the return, you must not know or have reason to know about the erroneous items your ex-husband reports. If you satisfy these initial criteria, you can make an official request for relief on IRS Form 8857. The IRS will determine whether the facts and circumstances warrant relief.
  
  

Separation of Liability

• If you are unable to obtain satisfactory relief under the innocent spouse provisions, you can request that the IRS separate the liability so that you are responsible for paying only half. To request this type of relief, you must also prepare Form 8857 and show the IRS that you satisfy one of two tests. The first requires that you no longer be married, or at least be legally separated from your ex-husband. If you are still legally married, the alternative test requires that you no longer share the same household with your ex-husband during the 12-month period ending on the date you file the Form 8857.
  
  

Equitable Relief

• If all else fails, your last possibility to eliminate or reduce your liability for the income tax you owe with your ex-husband is to request equitable relief. Unlike the other two forms of relief, which are available only for understatements, equitable relief is available for unpaid tax debts when you and your ex-husband file a correct return but fail to make the payment. The qualification requirements are similar to the other forms of relief, but in addition, the IRS requires that you not be eligible for the innocent spouse or separation forms of relief first.