Katie Holmes May Have Screwed Tom Cruise by Filing for Divorce In New York

Katie Holmes' master plan to file for divorce in New York may have created HUGE tax problems for Tom Cruise ... sources connected with the couple tell TMZ.

TMZ broke the story ... Katie filed divorce docs in NYC, in large part because she wants sole legal custody of Suri and New York courts are way more likely to grant Katie sole legal custody and control over child-rearing decisions than California courts.

But here's the problem ... sources connected with the couple tell us ... Tom has been trying to do everything legally within his power to avoid strong ties to New York City because the tax rates are ridiculously high ... and he does not want any appearance that he or Katie have been living there.

But here's the thing ... TMZ has obtained documents which show Tom deeded their NYC apartment to Katie last August and our sources say it was done specifically for tax purposes. Point of fact ... the deed lists a transfer to a trust, but TMZ has confirmed it's a trust established for the benefit of Katie.

Sources say Katie is using the apartment to establish residency in New York for the purpose of the divorce -- something we're told can screw Tom tax-wise.