Can the IRS put a lien on my spouse's property for my individual tax debt?
This depends on the type of debt and your state's property laws. For individual tax debt (from returns filed before marriage or Married Filing Separately returns), the IRS generally cannot place a lien on your spouse's separate property. However, in community property states (Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, Wisconsin), community property can be subject to the lien even for one spouse's individual debt. In common law states, the IRS lien only attaches to property in which the debtor-spouse has an ownership interest. Jointly owned property (like a home with both names on the deed) may have the lien attach to the debtor-spouse's interest in the property, making sale or refinance complicated. For joint tax debt from jointly filed returns, both spouses are equally liable and the IRS can lien either spouse's property. If you're affected by this, Innocent Spouse Relief or Separation of Liability may help. Consult a tax professional familiar with your state's property laws.
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