Kelly Rutherford Files for Bankruptcy -- Divorce Did Her In

Kelly Rutherford is broke and she's filed for full-blown bankruptcy, and it looks like her mega-fight over child custody was her Achilles' heel.

Rutherford claims in her legal docs -- filed with the court and obtained by TMZ -- assets totaling $23,937 -- dwarfed by debts totaling $2,021,832.

Kelly's current monthly income is $1,279.33 ... way down from her final season on "Gossip Girl" -- $486,000. The show recently wrapped.

Here's the problem -- she spent nearly $1.5 mil on legal fees for her bitter divorce/custody war with ex-hubby Daniel Giersch. We've learned she's asking the family law judge to make him pay, but now she's waving the white flag by filing for Chapter 7 bankruptcy.

Kelly's also in the hole for income taxes -- more than $350,000 for 2012. Add to that another $25,251 for Amex charges.

Kelly has a total of $11,487 in her checking account, around 5 grand in furniture, 5 grand in clothes and $1,500 in jewelry.

According to docs, she's borrowed 10's of thousands of dollars from friends and relatives to dig out of the hole.