Divorce & Separation: Tax Guide (2025)

Filing status, dependency, alimony, child tax credit, and practical steps after separation or divorce.

Filing Status Options

Depending on timing and dependents, you may file as Single, Head of Household, or Married Filing Separately/Jointly.

Child and Dependent Rules

Custody, residency tests, and tie-breaker rules determine who claims dependents and child-related credits.

Alimony and Spousal Support

For divorces finalized after 2018, alimony is generally not deductible by payor nor taxable to recipient. Check settlement dates and state rules.

Next Steps

Update W-4 withholding
Collect legal and financial records
Coordinate with child support and custody agreements
Consult a tax professional for complex settlements