If you marry someone that owes back taxes, but doesn't work, and you claim them do their tax owed become yours

I am thinking about claiming this person as a dependent as a spouse on my tax return. This person does not work.
What I want to know is does their taxes that they owe become my taxes that I will owe?

Answer:
If you are married you can only file as married filing jointly or separately. If you file jointly yes you have to pay his back pay taxes unless he talks to someone in the department to setup a payment plan and you still maybe hit with his back tax. Then you would have to go to court to have the IRS pay you the tax back. If you file separately this isn't good for you because you are subjected to more of a tax and an audit because their must be a reason why you are married and not filing with your spouse. Sorry to say but it looks like either way you going to pay for his action. My best suggestion is call and setup a payment plan to get this all behind you.
You can not claim a spouse as a dependent. However you can file a joint return with a spouse and receive an additional exemption for that person. As soon as you file a joint return with that person if he has any tax liens the IRS will take your refund if any for those liens. The only way to avoid that if you are married is to file Married filing Separately which is normally a very bad deal because several tax benefits go away.
A person cannot be both your spouse and your dependent.
If you marry this person, they are your spouse. There is a form you can attach to your joint return called an Injured Spouse form 8857 which might enable you to collect any refund due to your separate income and expenses. I say "might" cuz the IRS does not always allow this.
One other option is to file as "Injured Spouse". You may receive your portion of the refund then. Unfortunately, the return would habe to be mailed in and it would take quite a long time to receive your refund.

Or...you could just be a good person and payoff the debt.
A spouse cannot be your dependent. If this party is your spouse, you can file a joint tax return. If the IRS holds any of the refund due to you, you will have to file as an "injured spouse" on form 8379. You can find the form here:

http://www.irs.gov/pub/irs-pdf/f8379.pdf.
If you file a married, filing joint return your refund will be taken unless you file a form 8379; injured spouse allocation form; with your return. Then the IRS cannot take any of your refund for anothers debt.

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