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Divorced or Separated Spouses/Parents
Divorce
Separated or Divorced Spouses/Parents
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Forms and Instructions Forms and Instructions
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Relevant Forms
Form 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial ParentTopic Screen for this Form
Principal Publications Publications
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Related Publications
Publication 504 Divorced or Separated IndividualsIndex for this PublicationPDF version of this PublicationTopic Screen for this Publication
Publication 1819 Divorce - An IRS Perspective - Life Cycle ProductPDF version of this PublicationTopic Screen for this Publication
Links Inside Publications
Publication 17 - Your Federal Income Tax (For Individuals) - Tax on Investment Income of Certain Children
Parents are divorced. If the child's parents are divorced or legally separated, and the parent who had custody...
Publication 17 - Your Federal Income Tax (For Individuals) - How To Figure the Credit
Separated spouse. If you are legally separated or married and living apart from your spouse (as described...
heading icon Frequently Asked Questions
FAQ - Filing Requirements/Status/Dependents/Exemptions
I am divorced with one child. This year my ex-spouse, who is the noncustodial parent, will claim an exemption...
FAQ - Filing Requirements/Status/Dependents/Exemptions
Can a court order determine who may claim a dependency exemption for a child? Does the court order supersede...
FAQ - Filing Requirements/Status/Dependents/Exemptions
Are child support payments deductible by the payer or can the payer claim an exemption for the child?Child...
FAQ - Itemized Deductions/Standard Deductions
Can I deduct separate maintenance paid to my spouse or alimony paid to my former spouse?If you are separated...
FAQ - Itemized Deductions/Standard Deductions
My spouse and I are filing separate returns. How can we split our itemized deductions?If you and your spouse...
FAQ - Child Care Credit/Other Credits
May the noncustodial parent claim the child tax credit for a child if the custodial parent released a claim...
heading icon Tax Topics
Tax Topic 452
Alimony Paid. Amounts paid under divorce or separate maintenance decrees or written separation agreements entered...
Related Topic Links
related topicAlimony
related topicAllocations Between Husband and Wife
related topicChild of Divorced or Separated Parents or Parents Who Live Apart
related topicChild Support
related topicConsidered Unmarried
related topicCosts of Getting a Divorce
related topicDependent Custodial Parent
related topicDivorced or Separated Individuals
related topicDivorced or Separated Spouse
related topicDivorced Persons
related topicDivorced Taxpayers
related topicEnding the Marital Community
related topicEx-spouse
related topicExemption for Dependent
related topicExemption/Support Issues
related topicFiling Status
related topicFiling Status, Single
related topicHome Transferred from Spouse
related topicInstruments Executed After 1984
related topicJoint Custody
related topicLegally Separated
related topicMarital Status
related topicMultiple Support Agreement
related topicNoncustodial Parent
related topicParent
related topicSeparate Returns After Joint Return
related topicSupport Test for Child of Divorced or Separated Parents
related topicTransfer Because of Divorce
related topicTransfers Incident To Divorce
related topicUse of Home After Divorce