Miss Nordegren could receive up to $300 million in a settlement Photo: Reuters
It is thought that Miss Nordegren would move back to her native Sweden, where she has been renovating a house, and proceedings could then be filed there.
The central issue in any divorce would be the custody of the couple's two children to ensure both parents would have access to Sam, 3, and Charlie, 14 months.
The couple would be expected to agree to share parenting and do not want an "ugly" divorce, according to US media reports.
Miss Nordegren, a former swimwear model, could receive up to $300 million (£200 million) in a settlement, but the couple are said to be determined to keep any details confidential and leave the division of their properties out of any court filings.
Woods's private and professional life collapsed in November after he crashed his car into a tree outside his home in Florida in the early hours of the morning.
The crash was said to have followed an argument with his wife, over his marital infidelities. A string of women then came forward alleging affairs.
Tiger Woods took a break from golf and underwent counselling before returning to apologise for his behaviour.
In a televised statement in February, he admitted being unfaithful and said he had been "selfish and stupid". He returned to golf in the Masters at Augusta, Georgia last month, where he finished fourth.
His wife did not attend the tournament and is said to have felt that he returned to golf too soon.
She has since been seen travelling without him, while friends have described her as feeling "numb" and wanting to "move on" with her life.
After emerging from counselling, Woods committed to working on the marriage and so far talk of divorce has been limited to speculation from friends.
No legal papers have been filed and there has been no confirmation that the couple will divorce.