My ex and I did not file taxes in 2011 yet because he would have owed $38,000.00 because he withdrew all of his 401 from work and received huge penalties for it. We did not have the money at the time to pay that so we chose to wait to file. We are not divorced yet so I have two questions, can I now (prior to the divorce) file a married filling separate tax return to relieve myself from his taxes owed? Or if I wait til the divorce is done can a judge order it to be his debt and not mine? Do I have to file together if the judge makes it his debt?