Last year I filed MFJ. This year I am divorced and filing Single. How do I claim a portion of last year's tax refunds (state and federal)?

[MichaelDC · Accepted solution]

If you filed Married Filing Jointly (MFJ) last year, the state will report the refund on your 1099-G and to the IRS under both of your names and social security numbers as though you were still married.

If this is the case, and if state taxes were deducted as itemized deductions last year, you would typically divide the amount reported on 1099-G or refunded on your state taxes between you and your former spouse. You will have to agree on the method you use for dividing the refund. For example, if you can prove that the refund was 75% from your income and 25% from your spouse's.  There really is no concrete rule.

If you did not itemize deductions last year, the refund is not taxable to you or your spouse.