IRS Withdraws Rules That Could Save Marriages From Tax Hell
Published Date: 12/15/2025
Proposed Rule
Summary
If you’re married and filed a joint tax return, you might have been waiting on new rules about getting relief from joint tax responsibility. Well, the IRS just pulled back those proposed rules from 2013 and 2015 to rethink things and focus on other priorities. No changes or new costs are happening right now, so stay tuned for updates down the road!
Analyzed Economic Effects
1 provisions identified: 0 benefits, 0 costs, 1 mixed.
Withdrawal of Joint Liability Proposals
On December 15, 2025, the IRS withdrew two notices of proposed rulemaking published on August 13, 2013, and November 20, 2015, that would have given guidance on relief from joint and several tax liability and from State community property law. If you are married and filed a joint return and were awaiting those new rules under section 6015 or section 66, no new rules take effect now and existing statutory and regulatory requirements continue to apply.
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Key Dates
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