0924 Publ 5802 (PDF)

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5802.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Divorce or separation can affect your taxes. This quick checklist can help you understand what changes you need to make to avoid an unexpected balance due when you file. If you answer “yes” to the question, check the box and click the link for additional information.

Will your filing status change?

Changing your filing status can make a difference in your taxes. Use the What is My Filing Status? assistant to determine what filing status you should use on your tax return.

Tip: If you’re legally separated or divorced at the end of the tax year, file as single unless you’re eligible to file as

head of household or you remarry by December 31.

Are you using your retirement account to cover divorce expenses?

Early withdrawals from retirement accounts, such as a 401(k), can trigger additional taxes. Most plans require an ex-spouse to file a Qualified Domestic Relations Order with the plan administrator before you withdraw.

Will you have changes to your income?

Income earned from a second job, gig-economy “side hustles” or starting your own business are all examples of taxable income that can affect your taxes. If you have a decrease in income, you may be able to adjust your withholding and increase your take home pay.

This checklist is only a guide to help you stay compliant with your tax obligations and may not contain all requirements or

specific situations that apply to you. See www.irs.gov/divorce for more resources.

If you have tax questions, go to the IRS Interactive Tax Assistant page at IRS.gov/Help/ITA where you can find topics by using the search feature or viewing the categories listed.

Please don’t send this checklist to the IRS.

Contact your tax advisor www.irs.gov/divorce

Publication 5802 ( Rev. 9-2024) Catalog Number 94046C Department of the Treasury Internal Revenue Service www.irs.gov