No, you do not need to include your ex's income or business on your 2024 tax return. You aren't considered married in 2024 because your marital status as of 12/31/24 determines your filing status. You and you ex don't have to claim half of each other's income even though you live in a community property state.
You will use the Single filing status or Head of Household if you're eligible (unless you remarried). Refer to the TurboTax article Do I qualify for Head of Household in 2024? for more information.
Refer to the IRS website Filing taxes after divorce or separation for additional information.
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