Hello!
I'm having a hard time figuring out how to file my taxes this year. Here is my situation:
Me and my husband got married last year (January 2014) and this is our first year filing taxes together.
I am self-employed and made about $18,000 this year.
My husband has no income and owes a lot in back taxes (something like $10,000). I think he did not pay sales taxes on a LLC business. He lost that business in 2012 and never contacted the IRS to take care of the taxes he owes. He is not receiving letters or phone calls from the IRS so I don't think they are actively trying to collect that money.

Could I be liable for the taxes he owes if I file jointly, considering that those back taxes come from an LLC he owned before we were married?

And if I choose married but filing separately, can I claim him as a dependent? I'm finding stuff about claiming children and parents as dependents on the IRS website but nothing about spouses.

Any help would be appreciated, thanks for reading!