Interplay Between Divorce and Federal Tax Filings in Washington State

Snohomish County family law (divorce) commissioners conservatively assume they lack authority to order divorcing parties to file joint federal tax returns, even though joint returns often maximize the former marital communities' refunds.  This begs the question: what clear authority, if any, do Washington courts have over divorce parties' federal tax filings?  Quite a bit actually.


Washington case law indicates married parties’ federal tax payments and obligations are community in character and subject to court allocation between the divorcing parties. Hanson v. Hanson, 55 Wn.2d 884, 888 (1960).  For example, a state court has authority to determine how much each party should pay towards a community tax obligation and to order contribution payments from one divorcee to the other when the former pays more than his or her share. See id. at 887-88.  Similarly, Washington courts can allocate parents’ federal child-related tax exemptions between divorcees to assure that the financial situations of the parents are maximized. In re Marriage of Peterson, 80 Wash.App. 148, 156 (1995).  There appears to be only one clear limitation on divorce proceedings regarding court authority over federal tax issues.  That is, a court presiding over a divorce cannot issue an order hindering the rights of a third party creditor--including the IRS--to collect amounts one or both divorcing parties owe the creditor. Hanson, 55 Wn.2d at 887-88.


If you read this post, you may also be interested in:

1. Divorce in Snohomish County: A website offering free tips and explanations.
2. Apportionment of Long-Distance Travel Expenses in Washington Custody Cases.
3. New Test Disproving False Accusations of Alcohol Abuse in Snohomish County Custody Disputes.
4. Child Witnesses in Family: Using Child Witnesses in Snohomish County, Washington Divorce Cases.