Ex-spouses are jointly and severally liable for taxes due on a joint return unless the innocent spouse rule applies.

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Quizplus · Accepted Answer

This is true. When filing a joint tax return, both spouses are responsible for the entire amount of tax owed even if one spouse earned all the income. However, the innocent spouse rule may apply in certain situations to relieve one spouse of this liability. This is because the innocent spouse rule provides relief for a taxpayer who signed a joint tax return without knowing that it contained an understatement of tax, and the understatement of tax is attributable to the other spouse's erroneous items. Without the innocent spouse rule, both ex-spouses would be liable for the full amount of tax due on a joint return.

Ex-Spouses Are Jointly and Severally Liable for Taxes Due on a Joint