As a general rule, one spouse cannot be held liable for the other spouse's unpaid taxes. This is based on the concept of "separate liability" in tax law, which means that each individual is responsible for their own taxes.
However, there are a few exceptions to this rule.
Firstly, if you file a joint tax return with your spouse, you may be jointly and severally liable for the taxes owed on that return. This means that the IRS can come after either spouse for the full amount of taxes owed, regardless of who earned the income or who was responsible for the errors on the return.
Secondly, if you live in a community property state (Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin), you and your spouse may each be liable for 50% of the taxes owed on any community property income.
Finally, if you transfer property to your spouse in an attempt to avoid paying taxes, you could be held liable for the taxes owed on that property. This is known as the "transferee liability" rule, and it is designed to prevent individuals from giving away their assets to avoid paying taxes.
If you are concerned about your liability for your spouse's taxes, it is important to speak to a licensed attorney in your jurisdiction who can review your specific situation and provide tailored advice.
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