I believe the restrictions on disclosure serve only to limit the taxing authority from disclosing the information, not anyone else. See 26 U.S. 6103
It would seem to me that a divorced spouse who applies for credit, particularly a mortgage loan, would have to submit tax returns for prior years.
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Here it is:
https://medium.com/@YasharAli/did-marla-maples-leak-her-own-tax-returns-5ee9030dbfc6#.lysuuyvrl
"Outside of Mr. Trump, Ms. Maples would be the only other person that could legally provide the tax returns to an outside party. Both the New York Department of Taxation and the Connecticut Department of Revenue allow taxpayers, who have filed a joint return, to authorize the release of the returns to an outside party. They don’t require both filers to authorize the release, the forms provided by both states only require one of the tax-payers signatures. So if Ms. Maples were caught leaking these returns, she would not face criminal charges for doing so.
It’s also unlikely that she would be violating her confidentiality agreement with Mr. Trump by leaking these returns. I spoke to two lawyers that specialize in family law and both told me that they have never seen a restriction around tax returns in a prenup or settlement agreement. They have seen such restrictions when it comes to financial statements, investment records but it would be hard for Mr. Trump to demand that Ms. Maples own tax information be kept private.
If Ms. Maples did indeed leak these returns, it would also absolve the Times of any criminal or civil penalties."