Divorce Tax Liability Rules in the United States and France

In the United States, Form 8332 permits a custodial parent to transfer the right to claim a child as a dependent to the non‑custodial parent after divorce. The custodial parent may still retain certain tax benefits such as head‑of‑household filing status, child‑care credits, and earned‑income credit, while the non‑custodial parent can claim the child exemption and related credits.

In France, spouses are treated as a single tax household, making each partner jointly liable for the other’s tax debts—including income tax, wealth tax and secondary‑residence council tax—even after divorce or civil‑partnership dissolution. A taxpayer may apply for a discharge of this shared debt if there is a significant financial disparity, if the debt arose from a partner’s fraud, or under a 2024 reform that allows a “gracious discharge” for victims of domestic violence. Applications must include divorce or separation judgments and proof of the applicant’s financial situation.