So, divorce was finalized early 2021, but my ex wife who does not work still lives with me (along with our 16 yr old child). I provide all support to qualify her (and my son) as my dependent(s). However, she was awarded and paid out in lump sum the QDRO which far exceeded $4300 for 2021.
I believe the QDRO is considered income and as such would disqualify her as my dependent for 2021 forcing her to file her own taxes as a single person?
Is this correct?