The New York State Unified Court System offers free instruction booklets and forms for people starting a divorce. This helpful guide from the Global Community Liaison Office (GCLO) provides the information and resources you will need during this sometimes difficult process.Questions or concerns about an international divorce or a U.S. divorce with a foreign national? Call our attorneys for legal help. A US citizen payer should be allowed a deduction on his or her US tax return for alimony payments made to a nonresident. You can file this petition online with the Montgomery County Domestic Relations Section (DRS) or fill out the petition and mail to: P.O. Box 311. You must be living separately for at least six months before filing for divorce. You may still live under the same roof, but not live and behave as a couple. A valid and legal divorce can only be granted in the "home state" or domicile of either the husband or the wife. Did you know that you can no longer claim the alimony paid to your ex-spouse as a tax benefit?