Divorce and Division of Community Incomes/Expenses

Texas. I had a divorce that finalized 12/27/96 and after having spoken several times with the IRS, their response to me was for each of us to file single status, but prepare a worksheet that divided all of the income, deductions, etc. and submit each of our returns based on that division of community income/deductible expenses during the course of the year. In our case, the division was basically 50/50 since it was the end of the tax year. That is what we did and never had any problem whatsoever with the IRS either accepting or questioning the resulting returns.

I have a identical situation in the year 2001 where I had a divorce from a subsequent marriage, that became final 12/27/01 (totally coincidental). I followed the same procedure of filing single status and combining incomes and deductible expenses and doing a 50/50 split. I gave the corresponding worksheet and prepared tax forms to my ex-wife for her to file likewise. I sent off my return, only to find out from her afterward that she refused to file that way. She filed single, but only included her income and used none of what I gave her. My question is who is right and who is wrong and now what should I do?

Assuming the property settlement did not specify otherwise, and also assuming all the income and expense was community income and expense, then you filed appropriately. I suggest you do nothing at this time. If the IRS never contacts you about it, there is no problem. If they do contact you, explain what you did. You should have no problem after that.