If your future spouse's tax debt is not paid off by the time you file as a married couple for 2019 next year in 2020, your refund will be offset for the tax debt that remains, even if she makes regular payments--if it has not all been paid by then. Your recourse would be to file as the "injured spouse" in order to shield part of the refund based on your own earnings. It gets tricky especially if you are in a community property state.
INJURED SPOUSE
https://ttlc.intuit.com/questions/1910698-how-do-i-file-form-8379-injured-spouse-allocation
Community property states: AZ, CA, ID, LA, NV, NM, TX, WA, WI
**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**
