Deep guides on divorce property division, child support, and spousal support. Every article is grounded in real statutes and case law. Updated for 2026.
How to obtain relief from joint and several tax liability under IRC §6015: traditional innocent spouse relief (§6015(b)), separation of liability (§6015(c)), and equitable relief (§6015(f)) under Rev. Proc. 2013-34. Form 8857 procedure, Tax Court review, and the difference between innocent spouse and injured spouse (Form 8379).
How cryptocurrency is treated in divorce: IRS Notice 2014-21 property classification, IRC § 1041 tax-free transfer, Rev. Proc. 2024-28 wallet-by-wallet basis tracking, Form 1099-DA broker reporting starting with 2025 transactions, blockchain tracing, exchange subpoenas (the Coinbase John Doe precedent), hot vs cold wallet discovery, and the four standard division mechanics.
How closely held businesses are valued in divorce: the IRS fair market value standard under Revenue Ruling 59-60, the income / market / asset approaches, the Mandelbaum factors for DLOM, the Gross v. Commissioner tax-affecting line versus Bernier v. Bernier, enterprise vs. personal goodwill (May v. May; Yoon v. Yoon), and the Steneken double-dip problem.
How courts divide employee stock options, RSUs, and restricted stock in divorce: the Hug and Nelson coverture formulas from California, DeJesus from New York, the IRS rules under Rev. Rul. 2002-22 for non-employee-spouse taxation, the ISO transfer trap, and the four standard division mechanics (immediate offset, deferred distribution, constructive trust, if-as-and-when).
How military divorce really works: the USFSPA (10 U.S.C. §1408), the 10/10 rule for DFAS direct pay, the Frozen Benefit Rule (NDAA 2017), VA disability and the Mansell/Howell Supreme Court cases, SBP former spouse coverage, 20/20/20 and 20/20/15 healthcare benefits, and the Servicemembers Civil Relief Act.
What prenuptial and postnuptial agreements can and cannot do: the Uniform Premarital Agreement Act (UPAA, 28 states), the Uniform Premarital and Marital Agreements Act (UPMAA, 2012), enforceability requirements (voluntariness, disclosure, unconscionability), what courts will and will not uphold, and the 6 mistakes that make prenups unenforceable.
What happens to your health insurance when you divorce: COBRA continuation (29 U.S.C. §1161-1168), the 36-month divorce extension, 102% premium rule, ACA Marketplace special enrollment period, Medicaid eligibility changes, employer notification deadlines, and the 5 mistakes that leave divorcing spouses uninsured.
How Nevada divides property in a divorce: NRS 125.150(1)(b) equal-disposition rule, NRS 123.130 separate property, Putterman compelling-reason deviations, NAC 425.140 child support (2020), NRS 125.150(9) alimony factors, and the 6-week residency rule — all grounded in verified Nevada statute, regulation, and case law.
How Iowa divides property in a divorce: Iowa Code §598.21(5) 13 factors, the §598.21(5) inherited/gifted exclusion, Schriner's pre-marital-in-divisible-estate rule, §598.21A 10 alimony factors with four Gust/Pazhoor categories, and Rule 9.26 child support (2026) — grounded in verified Iowa statute, rules, and case law.
The three options for the family home in divorce — buyout and refinance, sell and split proceeds, or co-own post-decree — with the tax rules (IRC §121 exclusion, IRC §1041 transfer), refinancing math (DTI, Regulation Z QM threshold), due-on-sale clause (Garn-St. Germain Act), and the 5 financial mistakes that cost divorcing homeowners tens of thousands.
How Arkansas divides property in a divorce: the 50/50 presumption under Ark. Code Ann. §9-12-315, premarital property returned to owner, 3 deviation factors, Burns v. Burns alimony, Administrative Order No. 10 child support, and cohabitation termination rules.
How Mississippi divides property in a divorce: Ferguson v. Ferguson (1994) equitable distribution, 8 factors, homemaker presumption, Armstrong alimony, §43-19-101 child support percentages, no-fault requires both consent, and 4% flat tax.
How Kansas divides property in a divorce: K.S.A. §23-2802(c) equitable distribution with 10 factors, Johnson County maintenance guidelines, 121-month cap, income shares child support with age-dependent schedule, and 3.10/5.70% state tax.
How New Mexico divides property in a divorce: community property under NMSA §40-3-8, §40-3-12 presumption, spousal support with 4 factors (§40-4-7), income shares child support (§40-4-11.1), and progressive 1.5-5.9% state tax.
How Nebraska divides property in a divorce: §42-365 equitable distribution (same statute for property and alimony), no 50/50 presumption, income shares child support using NET income, and no-fault only (irretrievably broken).
How Idaho divides property in a divorce: community property under §32-712 ("substantially equal"), 7-factor maintenance with fault (§32-705), income shares child support using GROSS income (IRFLP Rule 120/126), and flat 5.3% state tax.
How West Virginia divides property: §48-7-103 equitable distribution, separation date valuation, 4 types of alimony (§48-6-301), income shares child support using AGI (§48-13-702), and the BOTH-spouses-consent no-fault rule.
How Hawaii divides property in a divorce: HRS §580-47 economic partnership model, ALL property divisible (including separate), SOLA child support, and the explicit exclusion of marital misconduct.
How New Hampshire divides property: RSA 458:16-a equal division presumption with 15 factors, formula-based alimony (23% of gross difference), hard-coded child support percentages (25/33/40/45%), and NO state income tax.
How Maine divides property: 19-A MRSA §953 "just" proportions, 5 types of alimony (§951-A), age-dependent child support (§2006), 10-year threshold for general alimony, and 5.80-7.15% state tax.
How Montana divides property: MCA §40-4-202 equitable apportionment of ALL property "however and whenever acquired," Modified Melson Formula child support, rehabilitative alimony preference, and ~2-6.75% state tax.
How Rhode Island divides property: R.I.G.L. §15-5-16.1 equitable distribution with 12 factors, conduct IS a factor, property precedes alimony, Admin Order 23-02 child support, and 3.75-5.99% state tax.
How Delaware divides property: 13 Del.C. §1513 equitable distribution with 8 factors, Melson Formula child support (originated here), 6-month separation required, and 0-6.60% state tax.
How South Dakota, North Dakota, and Alaska divide property in divorce: SD SDCL §25-4-44 all-property division with fault-based alimony, ND Ruff-Fischer guidelines, and Alaska Rule 90.3 child support with opt-in community property (AS §34.77).
How Utah, Vermont, and Wyoming divide property in divorce: Utah recodified Title 81 with 7-factor alimony, Vermont ALL-property division "however and whenever acquired," and Wyoming ALL-property division with "respective merits" factor and 150% shared custody multiplier.
Compare the three paths through divorce — mediation, litigation, and collaborative — by cost, timeline, control, privacy, and outcome quality. Includes real cost data from published surveys, the Uniform Mediation Act framework, and a decision tree to choose the right process for your situation.
How Social Security divorced spouse benefits work: the 10-year marriage rule, the 2-year "independently entitled" exception, the 50% rule, deemed filing after the 2015 Bipartisan Budget Act, remarriage traps, and surviving divorced spouse benefits — all grounded in the Social Security Act and SSA regulations.
How Washington divides property: RCW 26.09.080 community property "just and equitable" division, separate property invasion, 2024 In re Wilcox maintenance ruling, 2026 HB 1014 child support reform ($50K cap), personal goodwill, DRS pension orders, no residency requirement, and no state income tax.
The complete pre-filing divorce checklist: 47 documents to gather, 12 financial accounts to inventory, 8 steps to protect yourself, state-specific deadlines to know, and the 5 mistakes that cost people thousands.
The complete guide to dividing 401(k)s, IRAs, pensions, and state retirement systems in divorce. QDRO vs DRO vs EDRO vs ADRO — which order type your plan requires, tax traps, penalty exemptions, and the 7 mistakes that cost people thousands.
How Tennessee divides property: T.C.A. § 36-4-121 equitable distribution with 11 factors, the final-hearing-date cutoff (broadest in US), 4 alimony types with rehabilitative preference, alimony in solido (non-modifiable), and fault asymmetry.
Filing status, alimony deductions, QDRO transfers, home sale exclusion, child tax credits, COBRA, retirement penalties, and more — the complete 2026 guide to how divorce changes your taxes.
How New Jersey divides property in a divorce: N.J.S.A. 2A:34-23.1 equitable distribution (16 factors), the 2014 alimony reform (4 types, 20-year threshold, age 67 presumption), child support guidelines, interspousal gifts, and the filing-date cutoff.
How Ohio divides property in a divorce: O.R.C. § 3105.171 equal division presumption, 10 deviation factors, the commingling protection rule, distributive awards, spousal support modifiability clause, and ORC 3119 child support guidelines.
How Georgia divides property in a divorce: case-law-driven equitable distribution, the adultery alimony bar (O.C.G.A. § 19-6-1(b)), jury trial rights, 2026 child support reform, and fault in property division.
How Virginia divides property: Va. Code § 20-107.3 equitable distribution (11 factors), the monetary award system, adultery bar with manifest injustice exception, 2025 SB 805 child support reform, and hybrid property.
The 9 community property states vs 41 equitable distribution states: how your state divides marital assets, which system is better for you, common myths debunked, and what it means for your divorce settlement.
How Texas divides property in a divorce: the "just and right" standard under Tex. Fam. Code §7.001, Murff factors, community vs. separate property, inception of title, oil and gas mineral rights, maintenance under §8.051, and the Standard Possession Order.
How Florida divides property in a divorce after SB 1416 (2023): equitable distribution under §61.075, the four remaining alimony types, the 35% durational cap, §61.30 income shares child support, homestead protections, and the enterprise vs. personal goodwill distinction.
How New York divides property in a divorce: DRL §236 B(5)(d) equitable distribution with no 50/50 presumption, CSSA child support, DRL §236 B(6) maintenance formula, Majauskas pension formula, automatic orders, and the 2016 elimination of enhanced earning capacity as property.
How Illinois divides property in a divorce: 750 ILCS 5/503(d) equitable distribution with 12 factors, the precise maintenance formula (33.33%/25% with 40% cap), the year-by-year duration multiplier table, 2017 income shares child support, transmutation, dissipation lookback, and companion animal provisions.
How Pennsylvania divides property in a divorce: 23 Pa.C.S. §3502 equitable distribution with 13 factors, the unique final-separation property cutoff, the 3-tier support system (spousal support/APL/post-divorce alimony), the lesser increase rule, gifts between spouses as marital property, fault in alimony, and ADROs vs. QDROs for state pensions.
How California divides property in a divorce: FC §2550 mandatory 50/50 community property rule, separate property protections, Moore/Marsden, Pereira/Van Camp, Epstein credits, and Watts charges explained.
Comprehensive guide to North Carolina divorce property division in 2026. Learn about the equal division presumption, divisible property, ED claim deadlines, illicit behavior alimony bar, child support worksheets, and the 12 distributional factors under N.C.G.S. section 50-20.
Comprehensive guide to Michigan divorce property division in 2026. Learn about the 9 Sparks factors, separate property invasion, Friend of the Court system, child support formula, spousal support (14 factors, no formula), fault as limited factor (Hanaway), mandatory retirement division, and the 180-day waiting period.
How Arizona divides property in a divorce: A.R.S. § 25-318 community property with equitable division, community waste exception, 2025 spousal maintenance guidelines overhaul, Rule of 65, service date cutoff, and quasi-community property explained.
How Massachusetts divides property in a divorce: the ALL property rule under M.G.L. c. 208 § 34, 9 statutory factors, fault as a factor, 2011 Alimony Reform Act with 4 types, duration caps, amount formula (30-35%), age 67 termination, and 2025 child support guidelines.