I may marry in 2018 and need to know if I will be liable for the wife's possible prior to marriage tax debt. I am in Washington, a community property state. The answer will determine whether we marry or not.
UPDATED FOR TAX YEAR 2019
It’s quite likely the IRS would want to take any joint refund to apply to past-due taxes. To protect any refund you might receive, you can either:
Please see the following for additional information:
How do I file Form 8379, Injured Spouse Allocation?
[Edited | 3/31/2020 | 1:32pm PDT]
The IRS will intercept any refunds that have her SSN attached to them....so they would come after your joint refund.
Do you live n a community property state? AZ, CA, ID, LA, NV, NM, TX, WA, WI
Why has she not filed? Did she have income reported on W-2's or self-employment income?
She had income from an insurance business she owned. She didn't file because she spent every waking moment caring for her husband who had one serious medical condition after another for years until his death in November, 2016.
She should seek a local paid tax professional to help her sort out her tax problems.
UPDATED FOR TAX YEAR 2019
It’s quite likely the IRS would want to take any joint refund to apply to past-due taxes. To protect any refund you might receive, you can either:
Please see the following for additional information:
How do I file Form 8379, Injured Spouse Allocation?
[Edited | 3/31/2020 | 1:32pm PDT]