Divorce and Taxes

This handout defines the tax status of taxpayers who are separated or divorcing. It also provides information on property transfers, alimony, and child support.

HIGHLIGHTS: 

1. Filing status.

2. Joint responsibility for taxes.

3. Property settlements and transfers.

4. Deducting the cost of divorce.

5. Alimony payments.

6. Child support payments.

CLIENTS WHO MAY BENEFIT:

1. Taxpayers who are separated or divorced.

2. Taxpayers who pay or receive alimony and/or child support.