IRSProposed Rule
Relief from Joint and Several Liability
Finance & Banking
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Summary
This IRS proposal would make it easier for married couples who filed joint tax returns to escape liability for unpaid taxes if only one spouse was responsible for the debt. Currently, both spouses can be held responsible for the full amount owed, even if only one spouse caused the problem—this rule would provide relief in certain situations.
Key Points
- 1Married couples filing joint returns can currently both be held liable for all unpaid taxes, even if only one spouse caused the tax problem
- 2This proposal would allow the non-responsible spouse to request relief from paying taxes their partner owes
- 3Relief would be available in cases involving fraud, improper reporting, or significant errors by one spouse
- 4The rule is still in proposed form, meaning the IRS is seeking public feedback before making it final
- 5This mainly affects married couples during divorce or separation when one spouse's tax issues surface
Key Dates
Published
December 15, 2025
This summary is for informational purposes only. It may not capture all nuances of the regulation. Always refer to the official text for authoritative information.
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