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Index of Publication 504 - Divorced or Separated IndividualsTOC
A
Absence, temporary, Temporary absences.
Address, change of, Change of address.
Aliens, See: Nonresident aliens
Annual exclusion, gift tax, Annual exclusion.
Assistance, See: Tax help
B
Basis:
Property received in settlement, Basis of property received.
Birth of dependent, Death or birth.
C
Change of address, Change of address.
Change of name, Change of name.
Change of withholding, Change of withholding.
Child support:
Alimony, difference from, Child support.
Clearly associated with contingency, Clearly associated with a contingency.
Contingency relating to child, Contingency relating to your child.
Payment specifically designated as, Specifically designated as child support.
Child support under pre-1985 agreement, Child support under pre-1985 agreement.
Children:
Benefits paid to, under QDRO, Benefits paid to a child or other dependent.
Birth of child:
Head of household, qualifying person to file as, Death or birth.
Claiming parent, when child is head of household, Special rule for parent.
Death of child:
Head of household, qualifying person to file as, Death or birth.
Photographs of missing children, Photographs of missing children.
Community income, Community Income
Community property:
Ending the marital community, Ending the Marital Community
Injured spouse, Note.
Costs of getting divorce:
Fees for tax advice, Fees for tax advice.
Nondeductible expenses, Nondeductible expenses.
D
Death of dependent, Death or birth.
Debts of spouse:
Deductions:
Alimony recapture, Deducting the recapture.
Dependents:
Benefits paid to, under QDRO, Benefits paid to a child or other dependent.
Qualifying child (Table 3), (Figure)
Qualifying relative (Table 3), (Figure)
Tie-breaker rule (Table 4), Tie-breaker rule
Divorce decrees:
Costs of getting, Costs of Getting a Divorce
Defined for purposes of alimony, Divorce or separation instrument.
Unmarried persons, Unmarried persons.
Divorced taxpayers:
Domestic relations orders, See: Qualified domestic relations orders (QDROs)
F
Fees for tax advice, Fees for tax advice.
Filing status:
Change to:
Separate returns after joint return, The year the child would have reached age...
Head of household, Requirements.
Form 1040:
Deducting alimony paid, Deducting alimony paid.
Reporting alimony received, Reporting alimony received.
Form 1040X:
Form 8332:
Release of exemption to noncustodial parent, Written declaration.
Form 8379:
Injured spouse, Injured spouse.
Form 8857:
Form W-4:
Form W-7:
Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN).
Former spouse:
Defined for purposes of alimony, Spouse or former spouse.
Free tax services, How To Get Tax Help
G
Gift tax:
Annual exclusion, Annual exclusion.
Property settlements, Gift Tax on Property Settlements
H
Head of household:
Considered unmarried, Considered unmarried.
Keeping up a home, Keeping up a home.
Nonresident alien spouse, Nonresident alien spouse.
Health savings accounts (HSAs), Health savings account (HSA).
Help, See: Tax help
Home owned jointly:
Alimony payments for, Payments for jointly-owned home.
Expenses for, as alimony (Table 5), footnotes
Sale of, Sale of home.
HSAs (Health savings accounts), Health savings account (HSA).
I
Individual taxpayer identification numbers (ITINs), Individual taxpayer identification number (ITIN).
Injured spouse, Injured spouse.
Insurance premiums, Life insurance premiums.
Invalid decree, Invalid decree.
Itemized deductions on separate returns, Itemized deductions.
ITINs (Individual taxpayer identification numbers), Individual taxpayer identification number (ITIN).
J
Joint returns, Married Filing Jointly
Jointly-owned home:
Alimony payments for, Payments for jointly-owned home.
Expenses for, as alimony (Table 5), footnotes
K
Kidnapped child:
Head of household status and, Kidnapped child.
L
Liability for taxes, See: Relief from joint liability
Life insurance premiums as alimony, Life insurance premiums.
M
Marital community, ending, Ending the Marital Community
Marital status, Marital status.
Married persons, Married persons.
Medical savings accounts (MSAs), Archer medical savings account (MSA).
Missing children, photographs of, Photographs of missing children.
More information, See: Tax help
Mortgage payments as alimony, Payments for jointly-owned home.
MSAs (Medical savings accounts), Archer medical savings account (MSA).
N
Name, change of, Change of name.
Nondeductible expenses, Nondeductible expenses.
Nonresident aliens:
Head of household, Nonresident alien spouse.
Joint returns, Nonresident alien.
P
Parent:
Head of household, claim for, Special rule for parent.
Parents, divorced or separated, Children of Divorced or Separated Parents
Personal exemptions, Personal Exemptions
Property settlements, Property Settlements, Sale of home.
Publications, See: Tax help
Q
Qualified domestic relations orders (QDROs), Qualified Domestic Relations Order
Qualifying child:
Tie-breaker rule (Table 4), Tie-breaker rule
Qualifying child, exemption for, The term dependent means: A qualifying child,...
Qualifying child, exemption for (Table 3), (Figure)
Qualifying person, head of household, Qualifying person.
Qualifying relative, exemption for, The term dependent means: A qualifying child,...
Qualifying relative, exemption for (Table 3), (Figure)
R
Recapture of alimony, Recapture of Alimony
Refunds:
Injured spouse, community property, Refunds that involve community property states...
Spouse's debts, applied to, Tax refund applied to spouse's debts.
Relief from separate return liability:
Reminders:
Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN).
Joint liability, relief from, Relief from joint liability.
Social security numbers for dependents, Social security numbers for dependents.
Reporting requirements:
Alimony received, Reporting alimony received.
Returns:
Joint, See: Joint returns
Separate, See: Separate returns
Rollovers, Rollovers.
S
Sales of jointly-owned property, Sale of Jointly-Owned Property
Separate returns:
Change to or from joint return, Joint return after separate returns.
Community or separate income, Community or separate income.
Exemption for spouse, Separate return.
Itemized deductions, Itemized deductions.
Separate liability, Separate liability.
Separation agreements:
Defined for purposes of alimony, Divorce or separation instrument.
Separation of liability, See: Relief from joint liability
Settlement of property, See: Property settlements
Social security numbers (SSNs):
Alimony recipient's number required, If you do not provide your spouse's social...
Spousal IRA, Spousal IRA.
Spouse:
Defined for purposes of alimony, Spouse or former spouse.
Refund applied to debts, Tax refund applied to spouse's debts.
Statute of limitations:
T
Tables and figures:
Exemption for dependents (Table 3), (Figure)
Itemized deductions on separate returns (Table 1), This table shows how to divide itemized deductions on separate returns
Jointly-owned home, expenses for, as alimony (Table 5), footnotes
More than one claims same qualifying child (Table 4), Tie-breaker rule
Property transferred pursuant to divorce (Table 6), Table 3 Property Transferred Pursuant to Divorce
Qualifying person for head of household (Table 2), Qualifying person qualifying you to file as head of household
Tie-breaker rule (Table 4), Tie-breaker rule
Tax advice fees, Fees for tax advice.
Tax withholding, See: Withholding
Taxpayer identification numbers, Individual taxpayer identification number (ITIN).
Third parties:
Property settlements, transfers to, Transfers to third parties.
Tie-breaker rule (Table 4), Tie-breaker rule
TTY/TDD information, How To Get Tax Help
U
Underpayment of alimony, Underpayment.
Unmarried persons, Unmarried persons.
W
Worksheets:
Recapture of alimony (Worksheet 1), How to figure and report the recapture.
TOC