Explore ongoing tax issues that frequently arise during divorce, including uncooperative spouses, inconsistent income reporting, and allocation of RSUs and other compensation. This session also covers innocent spouse relief and key considerations when amending previously filed joint tax returns. Topics covered include dealing with a non-cooperative spouse during separation, inconsistent positions on income, allocating RSUs and other income during and after divorce, the concept of innocent spouse, and the process of amending previously filed joint returns – with or without a former spouse. This session was recorded on February 12, 2026 for CalCPA’s Tax Issues in Divorce Mini-Conference.
Learning Objectives
• Identify strategies for addressing uncooperative spouses and inconsistent income reporting during divorce proceedings.
• Understand the allocation of RSUs and other forms of compensation during and after divorce.
• Explain the concept of innocent spouse relief and the process of amending previously filed joint tax returns.
Major Topics
• Dealing with a non-cooperative spouse during separation
• Inconsistent positions on income
• Allocating RSUs and other income during and after divorce
• Innocent spouse
• Amending previously filed joint returns
• with or without former spouse
