In a divorce, which of the following is a taxpayer jointly responsible for on a joint return?

When a couple files a joint tax return, they share the responsibility for the entire tax liability outlined on that return. This includes not only the taxes that are due but also any interest that accrues on unpaid taxes and any penalties stemming from missed deadlines or underpayment.

The concept of joint liability means that both partners are equally responsible for the complete amount owed to the IRS, irrespective of who earned the income or incurred the tax debt. This applies across the board, making both parties accountable for all aspects of the tax return, including the total taxes owed, the interest that may accumulate on those taxes if they are not paid on time, and any penalties that could result from late payments or inaccuracies.

Thus, the correct response encompasses all these components, confirming that a taxpayer is jointly responsible for taxes due, interest due, and penalties due when filing a joint return.