Many taxpayers owe the IRS from a prior marriage but later remarry and want to resolve their tax debt without involving their new spouse’s income or assets. Although the IRS requires full disclosure of household income on Form 433-A, its own rules protect a non-liable spouse. Under IRM 5.8.5.18, the IRS must allocate household expenses based on each spouse’s share of total household income. The IRS also excludes a spouse’s separately owned assets when evaluating an Offer in Compromise or installment agreement. This article explains how the household allocation works and how to submit a proper 433-A when married and filing separately.