MFJ/MFS

[MGC94]

Taxpayer needs to file for tax years 2018 through 2024. The taxpayer's spouse filed separately (MFS) from 2018 to 2022. In 2023, they considered filing jointly (MFJ) in order to claim a refund. However, as of 2024, the couple is now divorced.

The question is: If the spouse agrees to file MFJ for 2023 solely to allow the refund to be issued (and is indifferent if the refund is applied to the taxpayer’s prior debt), would this decision expose the spouse to liability for the taxpayer’s prior year debts (2018–2022), which were filed MFS?

The spouse’s only concern is ensuring she does not become responsible for any of the taxpayer’s past liabilities. Does electing to file MFJ for 2023 create joint liability exposure for any prior tax years?

[BobKamman]

How dumb can she be?  Not worried about being exposed to prior year MFS debts (no, she isn't, unless this is a community property state) and likewise not worried about a 2023 audit, and being exposed to an assessment for that year?  Someone needs to remind her that she's divorced, and doesn't need to stay married to the tax problems.  

[MGC94]

2023 if MFJ would be a refund. How would this cause an audit? 

[sjrcpa]

It wouldn't. But if there is an audit for a joint year, she can be held liable.