[jlaIRS]

[wnhough]

QUOTE," Can IRS use my SS disability to calculate payment for spouse's back taxes?"--- IT depedns on a situation.The IRS is able to garnish your SSD payments;the Internal Revenue Code (26 U.S.C. 6334 (c)) allows benefits to be levied to collect unpaid Federal taxes; another "Section 3402 (P) of the Internal Revenue Code allows beneficiaries to elect to have a percentage of their benefits withheld and paid to the Internal Revenue Service to satisfy their Federal income tax liability for the current year" However, if either your only income sources are the SSD payments, or if the garnishment can cause you severe financial hardship,( In other words, if the SSD payments are either your only income sources as said above or, even if combined with other income, are required to maintain your standard of living to a certain minimum level) then the IRS can not garnish your SSD payments from SSA.

[AtlantaTaxExpert]

Further, if your spouse's back taxes were the result of a tax return prior to your marriage or were from a return she filed as Married Filing Separately, then YOU are not legally liable for these taxes and the IRS cannot touch your SSD benefits.

[jlaIRS]

Thanks. After we got married, spouse filed back taxes he owed from before we were married; IRS wants $18,000 w/penalties & interest on $7,000 of taxes! He works @ $9/hour (poverty level) - my SSD case is pending. If approved, can they take my $$$?

[jlaIRS]

Thanks-he owed for years before we married but filed afterwards to make it right-he makes $9/hour & they want $300/month-we are scraping by as it is. My SSD case is pending; if approved, can they use it as income to calculate the payment to them?