Not all taxpayers want to share their spouse's tax debt. The Internal Revenue Service respects this and there are ways you can avoid the repercussions of back taxes your husband hasn't paid. The easiest way is to avoid filing a joint married return with him, but this may not work in all cases.
With one or two exceptions, spouses are not responsible for premarital tax liabilities owed by their partner. If your husband's tax debt is the result of returns he filed before you were married, you typically have no obligation to pay them.
One exception exists to this general rule. if you file a joint married return with your husband and he owes taxes from before you were married, the IRS will most likely keep the entirety of any refund to satisfy his debt, assuming the debt is more than the refund. Otherwise, it will keep a portion equal to the taxes owed. The IRS won't automatically recognize that half the refund is yours.
If you file a separate married return in these circumstances, the IRS typically won't take your personal refund. The downside to filing separately is that you may lose out on some tax breaks. Taxpayers who file separate married returns typically pay more in taxes for a number of reasons, one of which is the fact that they can't qualify for certain credits, such as those associated with educational expenses and dependent care.
If you elect to file a joint married return with your husband to avail yourself of the tax advantages, you're not doomed to losing your share of the refund. However, you have to take additional steps to claim it. The IRS will apply it to his debt unless you file Form 8379.
This information is all relevant to federal taxes. States operate in a similar way especially when you file separately but check with your state before you file a joint return.
