My spouse and I just broke up. Do I have to do anything to get a “body rupture”? TAX CLAUSES. You should insert a clause relating to the tax return. This is a very important provision that, if the parties prepare properly, can save a lot of money in taxes. A good example would be a clause requiring the parties to file jointly for as long as they are entitled to do so (usually until the year of their divorce) and to allocate the refund or tax liability in a certain way, for example. B 50-50 or 75-25, depending on the income of the parties. In North Carolina, couples must live “separated and apart” for a year before they can file for a divorce other than a body breakdown. No no. .