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Marriage or Divorce: Your Tax Checklist

A change in household circumstances can affect filing status, withholding, dependents, and ownership records. Review these changes before preparing the return.

Updated September 20, 2026

Review filing status and withholding

Marital status at year-end generally determines whether you are treated as married for the year. Compare permitted filing options and update withholding after household income changes. Special rules can apply to separated taxpayers.

Coordinate dependent claims

Custody arrangements and federal tax requirements both matter. A divorce agreement alone does not necessarily establish eligibility for every child-related benefit. Discuss residency, support, and any required release before either parent files.

Keep the settlement records

Retirement account divisions and property transfers require careful handling. Preserve original basis information for transferred property and ask about the correct process before moving retirement funds. Update names and addresses with the relevant agencies and institutions.

A practical example

Two people marry late in the year while each job still withholds as though it is the household’s only income. Reviewing both paychecks together can identify a potential shortfall before filing.

What to gather
  • Recent pay statements and prior returns
  • Marriage or divorce documents
  • Dependent residency and support records
  • Property basis and retirement transfer documents
Official references

General educational information, not individualized tax, legal, or investment advice. Federal rules are summarized; state rules and your circumstances may differ. Check the rules for your tax year before acting.

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