Divorce Cheat Sheet 2026
The 30 highest-yield Divorce facts, distilled from real exam questions. Print it, save it as a PDF, or study it here — free, no sign-up.
- True/False: Historically, women have typically kept both physical and legal custody of their kids after a divorce. → True
- What is 'dissipation of marital assets'? → One spouse wastefully or recklessly spending marital assets in anticipation of divorce
- When does a valid marriage end? → Divorce
- What is 'alimony' in a divorce? → Financial support paid by one ex-spouse to the other after divorce
- What is a crucial element that affects the likelihood of divorce in the United States? → Ethnicity
- What is 'bridge-the-gap' alimony? → Short-term support to help a spouse transition from married to single life
- What is a 'forensic accountant' used for in high-asset divorces? → To investigate finances, uncover hidden assets, and value complex marital property
- What filing status can a recently divorced person use if they were legally divorced by December 31 of the tax year? → Single
- What is 'imputed income' in child support calculations? → Income a court assigns to a parent it believes is voluntarily underemployed
- Less than half of all child abuse cases presented to specialists were for __________, according to a 2006 research. → Physical or sexual abuse
- What is 'right of first refusal' in a custody agreement? → The right of one parent to care for the child before third-party childcare is used
- Under the Tax Cuts and Jobs Act of 2017, how is alimony paid under divorce agreements finalized after December 31, 2018, treated for federal income taxes? → Not deductible by the payer and not taxable to the recipient
- Does a spouse's fault or misconduct typically affect alimony awards? → It depends on the state — some consider fault, others do not
- What is 'equitable distribution' in divorce? → A fair division of marital assets considering multiple factors
- A spouse receives a Roth IRA as part of a divorce settlement via a transfer incident to divorce. What are the immediate tax consequences? → No immediate tax consequences; the account retains its tax-free status
- Until what age is a parent typically required to pay child support in most US states? → 18
- What is 'joint physical custody'? → The child splits living time significantly between both parents
- A divorced parent paying child support wishes to deduct those payments on their federal tax return. What will the IRS allow? → No deduction — child support is never tax-deductible
- Which of the following does not have an impact on divorce rates in the US? → Religion
- What does 'liquidity' mean when planning finances after a divorce? → How easily an asset can be converted to cash to meet immediate financial needs
- What is a 'parenting plan'? → A detailed schedule outlining custody arrangements and parental responsibilities
- When dividing a 401(k) in a divorce, what legal document is required to avoid immediate tax penalties on the transfer? → A Qualified Domestic Relations Order (QDRO)
- How does the Tax Cuts and Jobs Act of 2017 affect alimony payments for divorces finalized after December 31, 2018? → Alimony is no longer deductible for the payer and not taxable income for the recipient
- What is a 'guardian ad litem' in a child custody dispute? → A court-appointed person who represents the best interests of the child
- The arrangement under which separated and divorced parents coordinate their efforts and work together to raise children is usually known as → Co-parenting
- A pension is divided in divorce via a QDRO, and the alternate payee (the ex-spouse) begins receiving monthly payments. Who pays income tax on those payments? → The alternate payee (the ex-spouse) pays tax on the amounts received
- What is 'discovery' in a divorce case? → The legal process of gathering financial information from both parties
- What is 'parental alienation'? → When one parent manipulates a child to reject or fear the other parent
- Which of the following tax credits may a custodial parent claim for a qualifying child after divorce? → The Child Tax Credit and the Earned Income Credit
- Which of these is absolutely essential for any marriage to avoid divorce? → Children
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