As the year comes to an end, The Law Firm of Joseph Lassen is urging Texas couples who are considering divorce to look at the tax calendar before they file. Under federal tax rules, a person’s marital status on December 31 sets their filing status for the entire year. Because Texas law requires a 60-day waiting period after a divorce petition is filed, most couples who file in November or December will be treated as married for all of 2026.
“Many people are surprised to learn that a divorce signed on December 30 makes you single for the whole year, while one signed on January 2 means you were married for the whole year,” said Joseph Lassen, a San Antonio divorce lawyer and founder of the firm. “That one date can change your tax bracket, your deductions and who claims the children. We want families to understand it before they make decisions, not after.”
Five Tax Issues Texas Couples Should Know About Before the Year Ends
The firm has published a detailed guide to divorce and taxes in Texas on its blog. Joseph Lassen highlighted five issues that come up most often in his practice:
The 60-day rule. Texas Family Code § 6.702 bars a court from granting a divorce before the 60th day after the petition is filed, except in limited family violence cases. A petition filed after November 1, 2026 cannot be finalized until 2027.
Joint returns carry joint liability. Spouses who file a joint return while their divorce is pending are each responsible for the full tax bill on that return. The Law Firm of Joseph Lassen recommends that decrees spell out how refunds and balances due are divided.
Who claims the children. The IRS generally allows the parent the child lives with for more nights to claim the child, regardless of what parents agree informally. Parents in child custody cases can avoid disputes by stating in the decree who claims each child and requiring the signed IRS release form by a set date.
Alimony is no longer deductible. For divorces finalized after 2018, spousal maintenance and alimony are neither deductible by the payer nor taxable to the recipient. That change affects how support amounts are negotiated.
Retirement accounts need the right order. Dividing a 401(k) or pension without a qualified domestic relations order (QDRO) can trigger taxes and a 10% early-withdrawal penalty. Military retired pay and Thrift Savings Plan accounts follow separate federal rules.
“In a high-asset divorce, two settlements that look equal on paper can be very different after taxes,” Joseph Lassen added. “A brokerage account with large built-in gains is not worth the same as the same amount in cash. We work with our clients’ CPAs so the numbers in the decree reflect what each spouse will actually keep.”
Tax Savings Should Not Drive the Decision Alone
Joseph Lassen cautioned that taxes are only one part of the picture. “No one should stay in an unsafe marriage or rush a settlement to save on taxes,” he said. “The goal is to make informed choices. If you are thinking about divorce, talk with a divorce attorney and a tax professional now, while you still have options for this year.”
The Law Firm of Joseph Lassen also recommends that anyone considering divorce gather the last three years of tax returns, year-end account statements and a record of where the children spent each night and update their W-4 withholding after the divorce is final.
About The Law Firm of Joseph Lassen
The Law Firm of Joseph Lassen is a San Antonio-based family law practice owned and led by attorney Joseph Lassen, who has practiced law for more than 20 years, beginning his legal career in New York before establishing his firm in San Antonio, Texas. Before becoming an attorney, Joseph Lassen served with the NYPD as a 9/11 first responder and later worked as a prosecutor, an experience he says gives him a distinct, front-line understanding of how the legal system operates from every angle.
As a trusted San Antonio family law attorney, Joseph Lassen and his legal team handle a full range of family law matters, including divorce, high-asset divorce, military divorce, child custody, child support, alimony, and property division. The firm is known for combining aggressive courtroom advocacy with individualized attention, helping clients throughout San Antonio and surrounding communities — including Alamo Heights, Alamo Ranch, Stone Oak, Helotes, Boerne, Bulverde, New Braunfels, Schertz, Selma, and Castle Hills — navigate divorce and family law matters with clarity and confidence.