BREAKING NEWS: It's GOING DOWN . . . Kim Kardashian Reportedly 'ANNOUNCES DIVORCE' . . . And She's 'TAKING THE KIDS'!!!

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The new issue of In Touch Magazine says that Kim Kardashian is announcing her divorce. Here's what they say:

Kim Kardashian and Kanye West’s marriage may be over — but their fight is far from done as they now need to duke it out over custody of their children, North, 3, and Saint, 1.

“She will be filing for sole custody,” a Kardashian insider exclusively tells In Touch, on newsstands now.

The insider adds that Kim is nervous because of Kanye’s on-going problems with his mental health, leaving her “incredibly protective” of her little ones — but that doesn’t mean she’ll deny them a relationship with their dad.

“She does want Kanye to be a part of their lives,” the insider tells In Touch.