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IRS.gov Website
Publication 504
Divorced or Separated Individuals
Introduction, Useful Items and Important Changes
For use in Preparing 2013 Returns

Filing Status

Married Filing Jointly
Married Filing Separately
Head of Household

Exemptions

Personal Exemptions
Exemptions for Dependents
Phaseout of Exemptions

Alimony

General Rules
Instruments Executed After 1984
Instruments Executed Before 1985

Qualified Domestic Relations Order

Individual Retirement Arrangements

Property Settlements

Transfer Between Spouses
Gift Tax on Property Settlements
Sale of Jointly-Owned Property

Costs of Getting a Divorce

Tax Withholding and Estimated Tax

Community Property

Community Income
Alimony (Community Income)

How To Get Tax Help