IRS Debt After Death: What Happens?
When someone dies with IRS debt, the debt doesn't transfer to family members. But the estate may be responsible.
IRS debt does not pass to children, siblings, or other family members. You are not personally responsible for a deceased relative's tax debt simply because you're related to them.
The estate, however, is responsible. The IRS can file a claim against the estate during probate, and estate assets may be used to pay the debt before distributions to heirs. If there is a surviving spouse who filed jointly, the surviving spouse may be liable for the joint return's debt.
If you're the executor of an estate with IRS debt, or a surviving spouse facing your deceased partner's tax liability, there are specific procedures and relief options available. An Offer in Compromise based on doubt as to collectibility can sometimes resolve estate tax debt for less. Innocent spouse relief may apply to surviving spouses.