Can the IRS garnish my wages for my spouse's tax debt?

The IRS can only garnish your wages if you are personally liable for the tax debt. For individual debts your spouse incurred before marriage or on separately filed returns, the IRS cannot garnish your wages (though they may be able to offset joint refunds). For joint tax debts from jointly filed returns, both spouses are 'jointly and severally liable,' meaning the IRS can collect the full amount from either spouse's wages, regardless of who earned the income or who should have paid the tax. If you're being garnished for a joint tax debt and you believe your spouse was responsible, you may qualify for Innocent Spouse Relief (Form 8857), Separation of Liability, or Equitable Relief. In community property states (AZ, CA, ID, LA, NV, NM, TX, WA, WI), community income may be subject to levy for one spouse's individual debt, which adds complexity. If you're being garnished for your spouse's debt, consult a tax professional immediately to determine if you have grounds for relief.