There's a good chance your
Divorce Judgment already provides the tax filing information you and your ex-spouse
will need for 2013. A Judgment commonly addresses issues concerning minor
children as dependency exemptions for tax filing status needs.
Typically, spouses file a joint return for any tax year they were married.
A couple who divorced on December 30, 2013 for instance, cannot file a
joint return for the year, but a smart attorney would have recognized
that (if favorable to both parties), a short postponement by two days
would allow for joint filing status.
After dissolution of course, the parties have the option of filing a separate
return or may file as "head of household" if they qualify.
In Judgments that I draft on behalf of my clients, it is clearly specified
when a party can file a joint return and when they must start filing a
separate return. I provide for the allocation of tax refunds or deficiencies,
and include language that compels cooperation by both parties to file
timely joint returns. This is important because it eliminates any guess-work
around tax time for my clients.