How are estimated taxes handled after divorce?

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My divorce was recently finalized, so I will be filing single for 2026. My spouse and I have always collectively paid a single estimated tax payment every quarter. How will that be split, when we file our 2026 taxes?

M-MTax

Level 15

Joint estimated tax payments made prior to your divorce can be split in any way that you and your former spouse mutually agree upon.

According to IRS Pubs 504 and 505, if you cannot reach an agreement on how to divide the payments, they must be split proportionally based on each person's individual tax liability on your separate 2026 single tax returns.

M-MTax

Level 15

1. If You Both Agree on the Split

You can choose an even 50/50 split, allocate 100% to one spouse, or choose any other percentage that fits your divorce agreement.

When you file your separate 1040 forms, you will each claim your agreed-upon portion of the estimated payments.
To ensure the IRS matches the credits correctly, you must enter your former spouse's Social Security Number (SSN) in the designated space on the front of your Form 1040.