Many couples file joint tax returns because in most cases it lowers their tax.  When filing jointly, however, both people are liable for the tax and any assessments imposed against the return.  This joint and several liability even survives the couple's divorce.  Joint and several liability means that each taxpayer is legally responsible for the entire liability. The IRS has provided for three types of relief from joint and several liability for spouses who filed joint returns.

The Social Security system provides income to families of workers who die.  In fact, most children are eligible for benefits if a working parent dies.  Social Security provides a benefit similar to life insurance.  As you work and pay Social Security taxes, you earn credits toward your Social Security benefits.