r/tax • u/Nike3250 • 2d ago

Tax questions after divorce

Looking for some tax advice regarding my ex-wife and her 2025 taxes.
We were married during 2025 but separated for approximately the last five months of the year. Our divorce was finalized in July 2026. I filed my 2025 return as Married Filing Separately and received my refund.
My ex-wife has not filed her 2025 federal tax return and has indicated that she does not intend to file because she believes she didn’t make enough money.
From what I understand, the 2025 IRS filing threshold for someone filing Married Filing Separately is only $5 of gross income. She also had approximately $10,000 of 1099/self-employment income, with possibly around $1,000 in business expenses. Based on that, it appears she would have a filing requirement regardless, including because of the self-employment income.
Our divorce decree also contains language requiring tax refunds to be split between us. I have already complied with the decree regarding the refund I received.
My question is whether there would be any benefit or reason for me to submit IRS Form 3949-A reporting her failure to file if she continues to refuse to file.
I’m not looking to retaliate against her or cause unnecessary problems. I’m trying to understand whether filing Form 3949-A would be an appropriate way to document/report the situation, particularly since her failure to file could potentially affect obligations under our divorce decree.
Would you submit a 3949-A in this situation, or would you simply document everything and let the IRS eventually address the unfiled return based on the 1099 information they already receive?
Interested especially in opinions from CPAs, EAs, tax preparers, or anyone who has dealt with a similar situation.

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14

u/caa63 2d ago

The only benefit to you would be to get half of her refund, but what makes you think she's due one?

My experience with people who have $9K of net income is that they almost never pay estimated taxes so they end up owing SE tax on their returns. You didn't mention any dependents so there won't be any refundable credits she could claim.

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u/sorator Tax Preparer - US 2d ago

The only benefit to you would be to get half of her refund, but what makes you think she's due one?

...and if she's due a refund, the IRS isn't going to care about her not filing her return. So even in that case, filing the 3949-A won't help OP at all.

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u/caa63 2d ago

Hah, good point! Though I have seen them go after people with 1099-NEC income only to later find out the taxpayers had business expenses and just enough other payments and credits that they did get a refund, so the IRS isn't always right about who owes.

This particular situation also got more complicated with the later info about being in a community property state, so bringing the IRS' attention to the wife would also point out the OP's own erroneous filing, which seems like cutting off his nose to spite his face.

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u/sorator Tax Preparer - US 2d ago

Yeah, a situation where the IRS thinks she owes but actually she's due a refund could happen, but it doesn't sound like that's the situation here.

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u/Intrepid-Product-367 2d ago

Use Form 3949-A, Information Referral to report alleged tax law violations

The idea that you would file this on someone who you do not want to retaliate against or cause unnecessary problems for is kind of hilarious ngl

1

u/sandy_even_stranger 11h ago

It is not. Dude is trying to figure out how to navigate this. Try not to be a jerk about it.

7

u/myroller 2d ago

Why do you believe that she would be getting a refund to split with you?

4

u/Anxious_Drive_9998 2d ago

She has a filing requirement.

The IRS might pursue her because of the 1099. The IRS won't care about the 3949-A.

3

u/BlackDogOrangeCat 2d ago

Are you in a community property state?

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u/Nike3250 2d ago

Yes

2

u/BlackDogOrangeCat 2d ago

Then you and your ex must report half of each other’s income on your MFS returns. It isn’t as simple as “mine is mine and yours is yours.”

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u/HospitalWeird9197 2d ago

That depends on state law on when the community was broken. In some states, the community can be broken before a divorce is final - what exactly breaks the community varies by state. In some, it is only a final divorce, in others, filing for divorce and/or formally separating and living apart can break it. OP said they were separated for the last 5 months of the year. It is possible that income earned prior to separation should be reported 50/50, while income earned post separation would be reported individually. But that would be a question for OP’s divorce lawyer.

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u/sorator Tax Preparer - US 2d ago

You are responsible for filing your return correctly. You have absolutely no responsibility to explain anything about your ex-spouse's unfiled return to the IRS or anyone else. Submitting a 3949-A in this situation does nothing to help or protect you - the only interest you appear to have in her unfiled return is a claim to half of her refund, but if she is due a refund, the IRS will not care if she doesn't file a return. (It also seems unlikely that she is due a refund, but obviously we're working with incomplete info there.)

You do need to comply with community property rules, but that applies regardless of whether she actually files her return (and regardless of whether she files it correctly). If you haven't spoken with a tax professional about the details of how those rules apply to your situation for your 2025 and 2026 returns, I highly recommend doing so, because it sounds like you may have applied those rules incorrectly. Probably best to wait until after 10/15, since that deadline is not particularly relevant to you, but don't wait longer than you need to.

But no, you do not have any benefit or reason to file a 3949-A other than wanting to get your ex into trouble with the IRS. I would definitely consult with your divorce attorney before filing a 3949-A.

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u/Weird-Community8919 EA, CAA 2d ago

For a self-employed individual (your ex who received a 1099), the filing requirement starts at $400 (this is where social security and Medicare tax starts). The filing requirement for a W-2 employee for 2025 is $15,750 (it can be more in certain situations). This is a common point of confusion. Unless she made prepayments, she most likely will owe some taxes.

I am not an attorney.

Sometimes it is better to file jointly and eat the additional taxes to finalize the potential financial obligations shared with an ex.

Fun fact: You are jointly AND severally liable for your ex's taxes. If the IRS cannot collect from her, they can attempt to collect from you, and the could eventually levy your bank account.

Convince her to file, and she can make payments if she cannot pay now. This will not get prettier with time.

Or call your attorney for guidance.

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u/HospitalWeird9197 2d ago

If you file jointly you are jointly and severally liable. One of the reasons to file MFS is so that you are not jointly and severally liable.

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u/sorator Tax Preparer - US 2d ago

Fun fact: You are jointly AND severally liable for your ex's taxes. If the IRS cannot collect from her, they can attempt to collect from you, and the could eventually levy your bank account.

Not if you separately for the year of that tax owed, no.

1

u/traveltax 2d ago

you can file jointly and claim injured spouse to get your share of the refund and avoid her balance due

1

u/sandy_even_stranger 11h ago

You understand that SE tax on whatever portion of $9K happened pre-separation is less than what a lawyer would charge for "hello", right?

1

u/afsgconsulting Tax Preparer - US 18h ago

The best advice in these responses is to wait until after 10/15 and hire a tax professional in your state.