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Apply Georgia's Thomas v. Thomas source-of-funds rule to assets that are part marital and part separate — real property, retirement and investment accounts, and other dollar-input assets. Enter the values, see the proportional split, and generate a clean exhibit.
This calculator applies Georgia's source-of-funds rule (Thomas v. Thomas, 259 Ga. 73 (1989)) to assets that are part marital and part separate. Common examples include a home one spouse brought into the marriage that was paid down with marital wages, or a 401(k), IRA, or brokerage account that one spouse opened before the marriage and continued to fund during it.
Pick the asset type, identify the parties, indicate which spouse brought the separate property to the marriage, and enter the values at the date of marriage and the current valuation date — plus any marital contributions in between. Each input has a Source field for citing supporting documents (closing statement, appraisal, mortgage statement, account statements, etc.); cited sources appear as numbered footnotes on the printable exhibit.
Your information stays in your browser. Nothing is transmitted to Resurgens or any server. Use Clear all data at the bottom if you want to wipe everything and start over.
Enter a label for each party — first names, "Husband / Wife," "Petitioner / Respondent," or any combination. The labels you choose appear throughout the form and in the final exhibit.
Identify the property at issue. Optional but appears on the exhibit.
Enter fair market value and mortgage balance at two points in time: the date of marriage and the current valuation date. The Source column is where you cite the supporting document — closing statement, appraisal, mortgage statement, broker price opinion, etc. — so the math is traceable. Best practice: include the date of the source document in the Source field, since values should be drawn as close in time as possible to the date of marriage or current valuation date (e.g., "Closing Disclosure dated 6/14/2017" rather than just "Closing Disclosure").
Enter the balance at the date of marriage, the marital contributions made during the marriage (paycheck contributions, employer matches, and any other deposits funded with marital earnings), and the current balance. The premarital balance is treated as the contributing spouse's separate property; the marital contributions and the share of growth attributable to them are marital. Critical: if you skip the middle field, the calculator will attribute the entire account to the spouse who brought it into the marriage. Use the optional Additional Contributions section below for one-off deposits funded with separate property (inheritance, gift, premarital savings) or to itemize specific marital contributions.
Optional. Add capital improvements that contributed to the property's value during the marriage — kitchen renovations, additions, new roof, etc. Each improvement gets a proportional share of appreciation, and the default funding source is marital. Switch a row to a party's separate funds if the improvement was paid for with inheritance, a gift, or other separate property. Skip routine repairs and maintenance — only capital improvements that meaningfully added value belong here.
Optional. Enumerate notable additional contributions and deposits made to this account during the marriage — rollovers, lump-sum deposits, separate-property gifts, inheritances applied to the account, etc. Each contribution gets a proportional share of appreciation, and the default funding source is marital. Switch a row to a party's separate funds if the deposit came from inheritance, a gift, premarital savings, or other separate property. The aggregate paycheck/match marital contribution belongs in the Marital Contributions field above, not here.
After the source-of-funds analysis identifies the marital portion of the property, that marital portion is divided between the parties. Default is 50/50; adjust if your case calls for a different split.
Your work is saved automatically in this browser.
This calculator is provided for informational and document-preparation purposes only. Nothing on this page constitutes legal advice, and use of this tool does not create an attorney-client relationship with Resurgens Legal Counsel or any of its attorneys. The accuracy of any analysis prepared with this tool depends on the accuracy of the inputs you provide — review the result carefully with your attorney.
The source-of-funds rule under Thomas v. Thomas applies in Georgia. Other jurisdictions follow different rules for classifying and dividing property that has both marital and separate components.
In a Georgia divorce, property is divided by equitable division, and only the marital portion of an asset is on the table. Many assets are mixed — a home one spouse owned before the marriage but paid down with marital wages, or a 401(k), IRA, or brokerage account opened before the marriage and funded during it. Georgia's source-of-funds rule, from Thomas v. Thomas, 259 Ga. 73 (1989), traces each contribution to its source to separate the marital share from the separate share.
This tool runs that analysis for real property and for retirement or investment accounts. You enter the values at the date of marriage and at the current valuation date, plus any marital contributions or capital improvements in between, and it returns the proportional separate and marital amounts — and how the marital portion divides between the parties. Each input has a source field so the math is traceable, and the result can be printed as a clean exhibit with numbered footnotes.
Your figures stay in your browser — nothing is transmitted to Resurgens or any server. The source-of-funds rule applies in Georgia; other states classify mixed property differently. To apply it to the facts of your case, schedule a consultation with Resurgens Legal Counsel.