It's important to understand that you won't always get relief under these rules. If you believe there's something wrong with your joint tax return, don't sign it . If your spouse won't agree to file a correct return, you should file separately. You're always entitled to do that. The remainder of this page explains the rules for joint returns and separate returns.
Subsequent pages provide more details on the new rules.
When you sign a joint income tax return you consent to joint and several liability . In other words, if you don't qualify for the relief described in these pages you can be stuck paying the full amount of tax, not just your own share. What's more, the IRS doesn't have to even try to collect from your spouse. They simply collect wherever it's fastest and easiest. Because that's the way the law is written.