Your divorce was finalized years ago. You’ve moved on. Then, a letter arrives from the IRS. It says you owe $25,000 in back taxes from a joint return you filed five years ago because your ex had a rather … creative approach to reporting income.
To make matters worse? You have no idea where your ex even is.
Welcome to the special hell of joint and several liability. But before you panic, know this: you have options.
Joint and Several Liability: The Thing Nobody Warns You About
When you sign a joint tax return, you are both “jointly and severally” liable for the entire tax bill, plus any interest and penalties. This means the IRS can legally collect the full amount from either of you, regardless of who earned the income or made the mistake.
And yes, even after you’re divorced, you are still responsible for those joint returns.
Your divorce decree means nothing to the IRS. They don’t care what it says about your ex being responsible. They will collect from whoever is easiest to find.
When Your Ex Vanishes
The situation becomes a true nightmare when your ex is nowhere to be found. In these cases, the IRS can and will take collection action against you for a debt your ex created. This can include:
- Filing tax liens against your property.
- Issuing levies against your bank accounts.
- Seizing your future tax refunds.
Your Three Forms of Relief (The Escape Hatch)
Thankfully, the IRS has a formal process for getting out of a tax debt you didn’t create. It’s called Innocent Spouse Relief, and you request it by filing Form 8857. The IRS will automatically consider you for three types of relief:
- Innocent Spouse Relief: This is the classic form. It’s available if your ex-spouse failed to report income or claimed improper deductions, and you can prove you didn’t know — and had no reason to know — about the errors.
- Separation of Liability Relief: This option divides the tax debt between you and your ex. You become responsible only for the portion of the tax related to your own income. This is only available if you are divorced, legally separated, or haven’t lived together for at least 12 months.
- Equitable Relief: This is the IRS’s catch-all. It may apply if you don’t qualify for the other two, but it would still be fundamentally unfair to hold you liable. This is the only form of relief that can apply to a tax that was reported correctly but was never paid.
The Big Problem: The IRS Will Contact Your Ex
Here’s the uncomfortable part: By law, the IRS must contact your ex-spouse when you file Form 8857 to give them a chance to participate. There are no exceptions, even in cases involving abuse.
What if you genuinely can’t find them? You can state on the form that you don’t know their current address. The IRS will try to reach them at their last known address. If they can’t be found, your case can still proceed.
Act Fast: The Clock is Ticking
There are strict deadlines. You generally must file Form 8857 within two years from the date the IRS first tried to collect the tax from you (like seizing a refund or sending a notice of intent to levy).
Don’t wait. File for relief as soon as you become aware of the problem.
The Process and What to Expect
This isn’t a quick fix. The entire process typically takes at least six months, and complex cases can easily take over a year.
You’ll need to provide evidence showing you were kept in the dark about the tax issues, didn’t benefit from the unpaid taxes, and whether you suffered from any abuse or financial control.
Dealing with tax debt from a spouse who has disappeared is a uniquely frustrating experience. But you are not responsible for your ex’s bad decisions. The IRS has options for relief, and you deserve to use them.
Your ex may have disappeared, but your options haven’t.
