How do I file my taxes during or after a divorce?
Short answer: Your status on December 31 controls the whole year. If the divorce is not final by then, you file as married, jointly or separately.
Filing status is set by your marital status on the last day of the year:
- Divorce final by December 31: file as single, or head of household if you qualify.
- Still married on December 31: file married filing jointly or married filing separately. A spouse living apart for the last six months of the year who pays for a home for a child may qualify as head of household.
Other points that come up often:
- Alimony under divorce agreements made after 2018 is not deductible by the payer and not taxable to the recipient.
- The custodial parent claims the child unless they release the claim on Form 8332.
- Retirement accounts divided by a QDRO and property transfers between spouses incident to divorce are generally not taxable events.
For the financial side of a divorce, our partners also run a CDFA® practice at thedivorceadvisors.com.
General information from Davis Schuler & Associates, LLC, not advice for your situation. Tax rules and thresholds change; confirm the current rules before acting.
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