Who Has to Pay Back IRS Debt After a Divorce in Illinois? 

 Posted on October 15, 2026 in Illinois Divorce

Unpaid taxes add another financial concern when a marriage ends. It brings up questions about whether you will have to pay a debt tied to your spouse’s earnings or whether your divorce judgment will protect you from collection.

If you filed a joint tax return, both spouses remain responsible to the IRS for the unpaid balance after divorce unless relief applies. Your divorce judgment determines who must pay, but it does not change the IRS’s collection rights. If tax debt division is part of your divorce in 2026, our Kane County, IL divorce attorneys can help you address it in your settlement.

Who Owes Tax Debt After Filing a Joint Return in Illinois?

Both spouses are responsible for the full tax debt on a joint return, including interest and penalties. This is called joint and several liability. It means the IRS has the right to collect the entire unpaid amount from either spouse, rather than limiting each person’s responsibility to half.

This rule applies even if one spouse earned all the income or handled the tax paperwork. It also covers additional taxes assessed later because the return left out income or claimed an improper deduction.

For example, if a former couple owes $12,000 on a joint return, the IRS does not have to collect $6,000 from each person. Either spouse faces collection for the outstanding balance.

How Is Tax Debt Divided in an Illinois Divorce?

Illinois courts divide marital debts fairly, rather than automatically splitting them equally. Under 750 ILCS 5/503, debts incurred during the marriage are part of the marital estate unless an exception applies.

The judge considers the spouses’ financial circumstances along with the property assigned to each person. An agreement also allows spouses to decide how they will share the tax debt, subject to court approval.

Before dividing a tax balance, your attorney should review the tax years involved and how the debt arose. A debt connected to a joint return requires a different analysis from a spouse’s separate tax debt from before the marriage.

Does Your Illinois Divorce Judgment Protect You From IRS Collection?

A divorce judgment does not release you from joint tax liability. Even if the judgment assigns the entire balance to your former spouse, the IRS still has the right to seek the debt from you.

For example, if your former spouse is ordered to pay the full balance and fails to do so, the IRS can seek payment from you. You would then need to address your former spouse’s failure to pay through the divorce court.

Your divorce agreement should clearly identify the tax years covered, who must pay, and whether they must reimburse you if you pay their assigned debt. Those terms give you a basis to enforce your former spouse’s obligation in divorce court.

If your former spouse fails to pay, your attorney can review the payment terms and records showing what remains unpaid. You can seek reimbursement when your former spouse was required to cover an amount you paid. If they willfully disobeyed the order, your attorney can also ask the court to hold them in contempt. The judge will review why they failed to pay before deciding what action to take.

However, the IRS does not have to wait for the divorce court to resolve the dispute before pursuing collection.

Can You Get Relief From Your Former Spouse’s Tax Liability in Illinois?

The IRS offers relief from joint tax liability for people who meet specific requirements. Divorce alone does not qualify you, and these options do not automatically erase a tax balance.

The available forms of relief include:

• Innocent spouse relief. Applies when your spouse made errors on a joint return that resulted in additional tax. You must show that you did not know or have reason to know about the errors and that holding you responsible would be unfair.
• Separation of liability relief. Divides responsibility for additional tax from an incorrect joint return. It is available to qualifying spouses who are divorced, legally separated, or have lived apart for the required period.
• Equitable relief. Applies in certain cases when you do not qualify for the other options and holding you responsible would be unfair. It also covers some taxes that were correctly reported but never paid.

The IRS reviews the circumstances and determines which relief, if any, applies. Deadlines differ by the type of relief, so have a qualified tax professional review your options promptly.

Contact a St. Charles, IL Divorce Lawyer

If you have concerns about how IRS debt will affect your divorce, the attorneys at Weiler & Associates, P.C. will help you navigate your debt division and seek clear payment terms. Attorney Tim Weiler is a Certified Financial Litigator with experience handling complex financial matters in divorce.

Call 630-331-9110 to schedule a consultation with our Kane County, IL divorce attorneys.