Questions concerning your taxes are sure to come up as you go through the divorce process. You will need to trust your family-law attorney and tax accountant to help you understand the financial path ahead of you. 1.   Spousal support The paying spouse can deduct the spousal support and the receiving spouse has to pay tax on it. Child support is neither tax deductible nor tax includable. It comes out of after-tax dollars the same as it was before you thought of divorce. 2. Dependency exemption Both Federal and California law allows the custodial parent to claim the dependency exemption for all children on their income tax returns. However, the parents can choose a different route for the dependency allocations if they prefer. It’s actually recommended that they agree on the dependency exemption because it allows both spouses to save on their taxes. 3. Disputes Detailed record keeping helps resolve potential disputes between you and your ex-spouse. Keep track of the date and amount of each payment, regardless of whether you paid or received support. Recommendation: You can still file an individual tax return if your divorce is not final by the end of the year. We recommend that you continue to file jointly as when you were happily married but . . . . . If your spouse is self-employed or you have concerns about him/her not fully declaring their income, that could be a good reason to file a separate return, even if your divorce is not complete So if you are getting divorced: 1.   Comisserations 2.   Call Cliff at (949) 813-1349