Alimony paid, Alimony paid.

Alimony received, Alimony received.

Annulment, An absolute decree of divorce or annulment...

Assistance, See: Tax help

Basis of property, death of spouse, Death of spouse.

Business expenses, Business and investment expenses.

Child tax credit, Child tax credit.

Civil service annuities, Civil service retirement.

Community income defined, Community or Separate Property and Income

Community income, special rules, Certain community income not treated as community income by one spouse.

Community property defined, Community or Separate Property and Income

Community property laws disregarded, Community Property Laws Disregarded

Credits:

CSRS annuities, Civil service retirement.

Death of spouse, basis of property, Death of spouse.

Deductions:

Dependents, Exemptions

Dividends, Dividends, interest, and rents.

Divorce, Divorce or separation.

Domestic partners, Registered domestic partners (RDPs) and same-sex spouses.

Domicile, Domicile

Earned income credit, Earned income credit.

End of the marital community, End of the Community

Equitable relief, Equitable relief.

ESA withdrawals, Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs).

Estimated tax payments, Estimated tax payments.

Exempt income, Tax-exempt income.

Exemptions:

Extensions, Extension of time to file.

FERS annuities, Civil service retirement.

Form 8958, If you file separate returns, you and your..., Attach your Form 8958 to your separate return..., New Form 8958., If you file a federal tax return separately..., If you file separate returns, you and your..., If you and your spouse, (or RDP/California...

Free tax services,

Gains and losses, Gains and losses.

Help, See: Tax help

Income:

Innocent spouse relief, Relief from liability arising from community property law., Equitable relief.

Interest, Dividends, interest, and rents.

Investment expenses, Business and investment expenses.

IRA deduction, IRA deduction.

IRA distributions, Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs).

Joint return vs. separate returns, Joint Return Versus Separate Returns

Lump-sum distributions, Lump-sum distributions.

Military retirement pay, Military retirement pay.

More information, See: Tax help

Nonresident alien spouse, Nonresident alien spouse.

Overpayments, Overpayments.

Partnership income, Partnership income.

Partnerships, self-employment tax, Partnerships.

Payments:

Pensions, Pensions.

Personal expenses, Personal expenses.

Publications, See: Tax help

Registered domestic partners, Registered domestic partners (RDPs) and same-sex spouses.

Relief from liability arising from community property law, Relief from liability arising from community property law.

Rents, Dividends, interest, and rents.

Self-employment tax:

Separate income defined, Separate income.

Separate property defined, Community or Separate Property and Income

Separate property income, Income from separate property.

Separate returns:

Separate returns vs. joint return, Joint Return Versus Separate Returns

Separated spouses, Spouses living apart all year.

Separation agreement, A separation agreement may divide the community...

Sole proprietorship, self-employment tax, Sole proprietorship.

Spousal agreements, Spousal agreements.

Spouses living apart, Spouses living apart all year.

Tax help, How To Get Tax Help

Tax-exempt income, Tax-exempt income.

Taxpayer Advocate, Taxpayer Advocate Service.

TTY/TDD information, How To Get Tax Help

Wages, earnings, and profits, Wages, earnings, and profits.

Withholding tax, Federal income tax withheld.