You don't say what state or states are involved here. This is more of a legal question, than a tax question. You should seek guidance from your divorce lawyer. Since I would not expect a divorce lawyer to be knowledgeable on tax matters, I would expect you to be referred to a tax attorney or similar.
Basically, how it's handled on the tax front depends on the tax laws of the state, as well as how things may be worded in the divorce decree.
