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IRS.gov Website
Publication 504
taxmap/pubs/p504-004.htm#en_us_publink1000176023

Individual Retirement
Arrangements(p18)

rule
The following discussions explain some of the effects of divorce or separation on traditional individual retirement arrangements (IRAs). Traditional IRAs are IRAs other than Roth or SIMPLE IRAs.
taxmap/pubs/p504-004.htm#en_us_publink1000176024

Spousal IRA.(p18)

rule
If you get a final decree of divorce or separate maintenance by the end of your tax year, you cannot deduct contributions you make to your former spouse's traditional IRA. You can deduct only contributions to your own traditional IRA.
taxmap/pubs/p504-004.htm#en_us_publink1000176025

IRA transferred as a result of divorce.(p18)

rule
The transfer of all or part of your interest in a traditional IRA to your spouse or former spouse, under a decree of divorce or separate maintenance or a written instrument incident to the decree, is not considered a taxable transfer. Starting from the date of the transfer, the traditional IRA interest transferred is treated as your spouse's or former spouse's traditional IRA.
taxmap/pubs/p504-004.htm#en_us_publink1000176026

IRA contribution and deduction limits.(p18)

rule
All taxable alimony you receive under a decree of divorce or separate maintenance is treated as compensation for the contribution and deduction limits for traditional IRAs.
taxmap/pubs/p504-004.htm#en_us_publink1000176027

More information.(p18)

rule
For more information about IRAs, including Roth IRAs, see Publication 590.