@NCperson wrote:
@ssam2020 -
1) you can protect your refund in case it gets to the point where your spouse is deliquent on her share. File Joint with form 8379 (Injured Spouse)
Not in this case. The Injured Spouse form can only be filed after a divorce.
The original poster has correctly identified that both spouses are jointly and severally liable for any deficiency on a joint return, and the IRS can come after either or both spouses even if only one spouse was responsible for the deficiency. The injured spouse form is used after a divorce, when one ex-spouse is being pursued by the IRS to recover a deficiency caused by the other spouse. The "injured" spouse can try to have their liability reduced based on the argument that they didn't know about the problem, or they can ask for "equitable relief" (agreeing they owe some part of the debt but not all of it). However, the injured spouse form can only be filed after divorce, and if a spouse tries to claim they were injured by signing a joint return, but they are still married, the IRS won't even consider the form. While this is not legal advice, it seems the taxpayer has correctly identified that the best way to not be liable for their spouse's tax return is to not sign a joint return.
