How Do I Handle an Unfiled 2023 Tax Return in My California Divorce Disclosures?

Attorney Answer

You can't attach a tax return that doesn't exist yet, but you do need to handle this before you serve your husband. California's disclosure rules under Family Code Section 2104 require each spouse to provide copies of the tax returns they filed for the two years before serving the Preliminary Declaration of Disclosure. Since you never filed a 2023 return, there's nothing to attach for that year, and that's okay to say clearly in your disclosure.

Here's what to do:.

File your 2023 return as soon as possible. Beyond the divorce, unfiled returns can create separate problems with the IRS and California Franchise Tax Board, including penalties that grow the longer you wait. Filing it also gives you an actual document to disclose. - Note the missing return in your declaration instead of leaving it blank. A short written explanation, such as stating that a 2023 return was not filed and is being prepared, is far better than silence. Disclosure obligations in California divorces are ongoing, so you can supplement the file once the 2023 return is done. - Attach what you do have. Include your most recently filed return, the 2024 joint one, along with your pay stubs, account statements, and the other documents the Preliminary Declaration checklist requires. - Keep a copy of everything you send, along with proof of when and how you served it, in case the completeness of your disclosure is ever questioned later.

One reassuring point: tax returns exchanged in a California divorce are not filed with the court clerk. They're provided directly to the other spouse to protect your privacy, so this isn't information becoming part of the public case file.

Because the timing of your service date and the joint 2024 return could affect how you word the disclosure and whether an extension makes sense, it would help to have a family law attorney review your paperwork before you serve it, especially with an unfiled year in the mix.

This is general legal information, not legal advice for your specific situation. A family law attorney licensed in California can review your documents and advise you on your particular case.