Divorced or Separated Spouses/Parents

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Divorced or Separated Spouses/Parents

Divorce
Separated or Divorced Spouses/Parents


Publications

Related Publications

Publication 501 Exemptions, Standard Deduction, and Filing Information

Publication 504 Divorced or Separated Individuals

Publication 544 Sales and other Dispositions of Assets

Publication 555 Community Property

Publication 590 Individual Retirement Arrangements (IRAs)

Publication 971 Innocent Spouse Relief

Publication 1819 Divorce - An IRS Perspective - Life Cycle Product

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...


Forms and Instructions

Relevant Forms

Form 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent

Form 8379 Injured Spouse Allocation
Instructions for Form 8379, Injured Spouse Allocation

Form 8857 Request for Innocent Spouse Relief
Instructions for Form 8857, Request for Innocent Spouse Relief

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

May divorced or legally separated parents split the dependency exemption for a child? Only one taxpayer may...

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

My spouse and I are filing separate returns. How do we split our itemized deductions? If you and your spouse...

FAQ - Child Care Credit, Other Credits

May a noncustodial parent claim the child tax credit for a child if the custodial parent released a claim to...

Tax Topics

Tax Topic 452

Alimony Paid. Amounts paid under divorce or separate maintenance decrees or written separation agreements entered...

Related Topic Links

Alimony

Allocations Between Husband and Wife

Applying Rule 9 to Divorced or Separated Parents (or Parents Who Live apart)

Applying This Special Rule to Divorced or Separated Parents (or Parents Who Live apart)

Child Support

Children of Divorced or Separated Parents (or Parents Who Live Apart)

Considered Unmarried

Costs of Getting a Divorce

Custodial Parent and Noncustodial Parent

Divorced Individuals

Divorced or Separated Individuals

Divorced or Separated Spouse

Divorced Persons

Divorced Taxpayers

End of the Community

Ending the Marital Community

Ex-spouse

Exemption for Dependent

Exemption/Support Issues

Filing Status

Filing Status, Single

Home Transferred from Spouse

Instruments Executed after 1984

Joint Custody

Joint Return after Separate Returns

Legally Separated

Marital Status

Multiple Support Agreement

Parent's Tax

Qualified Domestic Relations Order (QDRO)

Special Rule for Divorced or Separated Parents (or Parents Who Live apart)

Spouse

Support Test for Children of Divorced or Separated Parents or Parents Who Live Apart

Transfer Because of Divorce

Transfers Incident to Divorce

Use of Home after Divorce