Splitting deductions from divorce?

I am taking care of someone's taxes this year and they got a divorce on Dec. 18th of 2001. I assume both of them must file as single, but how do I split up the income and all of the deductions. Is is just by whose name is on each account? Please respond via email if possible.
[email]studawg66@charter.net[/email]

You are correct: they must file as single if the divorce was final as of the end of the year 2001. The income and deductions should be attributed to each of them according to their rights to the income and expense under state law. Since Alabama is not a community property state, each of them should report their own earnings. Unless there is some legal reason why the one whose name is on an account is not the owner of the account, then the income and deductions attributable from the account is attributed to the one whose name is on the account.