Definitely an attorney's question (for more than one reason).
But my gut tells me 'No' AND "Yes":
"NO" because 940 and 941 taxes are fiduicary tax collections-your husband collected them from his employees (true, the government MADE him do it), but that was NEVER his money to spend somewhere else.
(BTW, lots of small business people get in this mess when a cash crunch hits. They see "payroll" as being the amount of the "take home pay" and never allocate future revenue to make up the employment tax. Things continue to worsen and then bam! The IRS comes a'calling)
Finally, the EMPLOYER has contributions to make (this is the yes part)
It's like this:
An employee is paid $400. This is the EMPLOYEE's money.
Employment taxes are $100, and withheld by employer.
(It's STILL the employee's money. The employer is collecting, holding, and forwarding it in a fiduicary capacity. It is NOT the employer's money)
$300 is sent home with the employee.
Since the employment taxes were never the employer's money to begin with, but redirected employee pay, the IRS considers failure to forward employment taxes as really despicable. And I believe such taxes are NOT dischargeable in BK, even though your own personal INCOME tax might be. (Older than three years, or more than two years if filed late, tax assessed more than 240 days before BK filing, etc, etc)
Now thw EMPLOYER'S share (FICA, FUTA) probably can be discharged. provided older than three years, or more than two years if filed late, tax assessed more than 240 days before BK filing, etc, etc...you see the pattern.
