The only two certainties in life are death and taxes — and divorce makes both feel a little too real. Taxation in America dates back to Abraham Lincoln’s Revenue Act of 1862, and since then, Virginians have been navigating ever-changing IRS rules. When you’re going through a separation or divorce, tax season becomes even more confusing. Your filing status, deductions, dependents, support payments, and property division can all shift your tax liability. Here are the essential tax considerations for Virginia men preparing to file after (or during) a divorce.

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What the IRS Says About Divorce and Taxes

The IRS provides guidance for divorced or separated taxpayers, and while the agency isn’t known for warm advice, some of their rules are straightforward and essential. Below are the major areas the IRS identifies as key issues for divorcing spouses.

1. Filing Status

Your filing status determines your tax bracket, standard deduction, credits, and filing requirements. The IRS bases your status on your marital status on December 31 of that tax year:

  • Divorced by December 31: File as Single or Head of Household
  • Still Legally Married: You must file as Married Filing Jointly, Married Filing Separately, or, in limited cases, Head of Household

If your divorce is finalized on December 31 — even at 11:59 p.m. — the IRS considers you unmarried for the entire year.

2. Name Change

If you legally changed your name after divorce, you must update it with the Social Security Administration (SSA). If the name on your tax return doesn’t match SSA records, the IRS may reject your return.

3. Tax Withholding

Divorce changes your income, dependents, and tax obligations. The IRS recommends:

  • Using the IRS Tax Withholding Estimator
  • Submitting a new Form W-4 to your employer

This helps avoid owing taxes or underpaying during the year.

4. Spousal Support (Alimony)

Tax treatment depends on when your property settlement agreement was signed:

  • Before 2019: Alimony is tax-deductible to the payor and taxable to the recipient
  • 2019 or later: Alimony is NOT deductible and NOT considered taxable income

These rules may change again in 2025, so stay in close contact with your attorney.

5. Dependents

Only one parent can claim a child as a dependent per tax year. Generally:

  • The custodial parent claims the child
  • In 50/50 custody, parents must agree who claims the child (and put it in writing)

The IRS provides detailed guidelines, but an attorney can help you negotiate this in your property settlement agreement.

6. Child Support

Child support is not tax-deductible and not considered taxable income — for either parent.

7. Property Transfers After Divorce

Property transfers between spouses during divorce are tax-neutral. However:

  • The recipient may later owe capital gains tax upon selling
  • Some asset transfers may trigger reporting requirements (e.g., gift tax forms)

8. Retirement Plans & QDROs

Your retirement account can become a major source of income for your ex-spouse. The IRS treats:

  • QDRO distributions as taxable income to the recipient
  • Rollovers as non-taxable if transferred correctly to another IRA

You also cannot claim contributions to your ex-spouse’s IRA if you are divorced at year-end.

Bottom line: Retirement accounts require extremely careful handling to avoid tax penalties.

Better Advice From Financial Professionals

While the IRS gives general guidance, tax professionals offer more strategic recommendations. One notable reminder: Virginia does not recognize “legal separation.” You are either married or divorced — nothing in between.

Financial experts like Northwestern Mutual recommend:

  • If you are still legally married on December 31: Filing jointly often results in the lowest overall tax.
  • If you are divorced by December 31: One parent may qualify for Head of Household, which offers significant tax advantages.

Requirements for Head of Household:

  • You and your spouse lived apart for the final 6 months of the year
  • You paid more than half the cost of maintaining your home
  • A dependent child lived with you for at least half the year

This filing status dramatically reduces taxes for many newly single fathers.

Extensions & Filing Deadlines

Divorce can overwhelm even the most organized men. If tax season hits you at the worst possible moment, the IRS allows extensions to October 15.

You can request an extension by:

  1. Paying online and checking “extension request”
  2. Using IRS Free File
  3. Submitting Form 4868 by mail

Important: An extension gives you more time to file — NOT more time to pay. You must still estimate and pay taxes by April 15.

Virginia State Tax Extensions

Virginia also allows a six-month extension to file, under Code of Virginia § 58.1-344. As with federal rules, this does not extend your time to pay your tax balance — only the time to file paperwork.

Dependents: Strategic Tax Planning for Fathers

Your children may be the biggest factor in how divorce impacts your taxes. Here are strategic considerations:

  • Sole Custody: You claim the dependents and file as Head of Household.
  • 50/50 Custody, Multiple Children: Each parent will typically claim at least one child.
  • Alternating Years: Parents often agree to alternate who claims dependents, written into the PSA.
  • Form 8332: The custodial parent can release the exemption to the other parent.

Virginia also offers a $930 state exemption per dependent, providing additional relief to the custodial parent.

Who Should You Trust During Tax Season?

A divorce can leave a Virginia man exhausted and cautious about trusting professionals. But during tax season, two experts are essential:

  1. A Certified Public Accountant (CPA) — a fiduciary obligated to act in your best interest
  2. Your family law attorney — who understands how divorce impacts taxes, custody, and property division

While your divorce lawyer is not a tax advisor, they can help coordinate with your CPA, protect your investments, and ensure your PSA is written to minimize unnecessary tax burdens.

Contact The Firm For Men

Divorce reshapes nearly every part of your financial life, including how you file your taxes. You deserve clear guidance, strong advocacy, and a legal team that protects Virginia men’s rights in every season — even tax season.

Contact The Firm For Men at (757) 383-9184 or reach out online today. We’re here to help you navigate divorce, custody, finances, and the road ahead.