skip navigation

Search Help
Navigation Help
Topic Index
ABCDEFGHI
JKLMNOPQR
STUVWXYZ#
FAQs
Forms
Publications
Tax Topics
Comments
About Tax Map
IRS.gov Website
Index of Publication 504 - Divorced or Separated IndividualsTOC
ABCDEFGHIJKLMNPQRSTUW
A
Absence, temporary, Temporary absences.
Address, change of, Change of address.
Aliens, See: Nonresident aliens
Annual exclusion, gift tax, Annual exclusion.
Assistance, See: Tax help
B
Basis:
Property received in settlement, Basis of property received.
Birth of dependent, Death or birth.
C
Change of address, Change of address.
Change of name, Change of name.
Change of withholding, Change of withholding.
Child support:
Alimony, difference from, Child support.
Clearly associated with contingency, Clearly associated with a contingency.
Contingency relating to child, Contingency relating to your child.
Payment specifically designated as, Specifically designated as child support.
Child support under pre-1985 agreement, Child support under pre-1985 agreement.
Children:
Birth of child:
Head of household, qualifying person to file as, Death or birth.
Claiming parent, when child is head of household, Special rule for parent.
Custody of, Custodial parent and noncustodial parent.
Death of child:
Head of household, qualifying person to file as, Death or birth.
Photographs of missing children, Photographs of missing children.
Costs of getting divorce, Costs of Getting a Divorce
Fees for tax advice, Fees for tax advice.
Nondeductible expenses, Nondeductible expenses.
D
Death of dependent, Death or birth.
Debts of spouse:
Refund applied to, Tax refund applied to spouse's debts.
Deductions:
Alimony paid, Deducting alimony paid.
Alimony recapture, Deducting the recapture.
Limits on IRAs, IRA contribution and deduction limits.
Marital, Marital deduction.
Divorce decrees:
Absolute decree, An absolute decree of divorce or annulment...
Amended, Amended instrument.
Costs of getting, Costs of Getting a Divorce
Defined for purposes of alimony, Divorce or separation instrument.
Invalid, Invalid decree.
Unmarried persons, Unmarried persons.
Domestic relations orders, See: Qualified domestic relations orders (QDROs)
E
Earned income, Earned income.
Equitable relief, See: Relief from joint liability
F
Fees for tax advice, Fees for tax advice.
Filing status, Filing Status, More information.
Change to:
Separate returns after joint return, The year the child would have reached age...
Head of household, Requirements.
Form 1040:
Deducting alimony paid, Deducting alimony paid.
Reporting alimony received, Reporting alimony received.
Form 1040X:
Annulment, decree of, You have obtained a decree of annulment,...
Form 8332:
Release of exemption to noncustodial parent, Written declaration.
Form 8379:
Injured spouse, Injured spouse.
Form 8857:
Innocent spouse relief, Each kind of relief has different requirements....
Form W-4:
Withholding, Tax Withholding and Estimated Tax
Form W-7:
Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN).
Former spouse:
Defined for purposes of alimony, Spouse or former spouse.
Free tax services,
G
H
Head of household, Head of Household
Health savings accounts (HSAs), Health savings account (HSA).
Help, See: Tax help
Home owned jointly:
Alimony payments for, Payments for jointly-owned home.
Sale of, Sale of home.
HSAs (Health savings accounts), Health savings account (HSA).
I
Individual taxpayer identification numbers (ITINs), Individual taxpayer identification number (ITIN).
Injured spouse, Injured spouse.
Insurance premiums, Life insurance premiums.
Invalid decree, Invalid decree.
Itemized deductions on separate returns, Itemized deductions.
ITINs (Individual taxpayer identification numbers), Individual taxpayer identification number (ITIN).
J
Joint returns, Married Filing Jointly
Change from separate return, Joint return after separate returns.
Change to separate return, Separate returns after joint return.
Divorced taxpayers, Divorced taxpayers.
Exemption for spouse, Joint return.
Joint and individual liability, Joint and individual liability.
Relief from joint liability, Relief from joint liability.
Signing, Signing a joint return.
Jointly-owned home:
Alimony payments for, Payments for jointly-owned home.
Sale of, Sale of Jointly-Owned Property, Sale of home.
K
Kidnapped child:
Head of household status and, Kidnapped child.
L
Liability for taxes, See: Relief from joint liability
Life insurance premiums as alimony, Life insurance premiums.
M
Marital community, ending, Ending the Marital Community
Marital status, Marital status.
Married persons, Married persons.
Medical savings accounts (MSAs), Archer medical savings account (MSA).
Missing children, photographs of, Photographs of missing children.
More information, See: Tax help
Mortgage payments as alimony, Payments for jointly-owned home.
MSAs (Medical savings accounts), Archer medical savings account (MSA).
N
Name, change of, Change of name.
Nondeductible expenses, Nondeductible expenses.
Nonresident aliens:
Joint returns, Nonresident alien.
Withholding, Withholding on nonresident aliens.
P
Parent:
Head of household, claim for, Special rule for parent.
Personal exemptions, Personal Exemptions
Property settlements, Property Settlements, Sale of home.
Publications, See: Tax help
Q
Qualifying child, exemption for, The term dependent means:A qualifying child,...
Qualifying person, head of household, Qualifying person.
Qualifying relative, exemption for, The term dependent means:A qualifying child,...
R
Recapture of alimony, Recapture of Alimony
Refunds:
Injured spouse, community property, Refunds that involve community property states...
Spouse's debts, applied to, Tax refund applied to spouse's debts.
Release of exemption to noncustodial parent, Written declaration.
Revocation, Revocation of release of claim to an exemption.
Relief from separate return liability:
Community income, Relief from liability arising from community property law.
Reporting requirements:
Alimony received, Reporting alimony received.
Returns:
Amended return required, You have obtained a decree of annulment,...
Joint, See: Joint returns
Separate, See: Separate returns
Rollovers, Rollovers.
S
Sales of jointly-owned property, Sale of Jointly-Owned Property
Separate returns, Married Filing Separately
Change to or from joint return, Joint return after separate returns.
Community or separate income, Community or separate income.
Exemption for spouse, Separate return.
Itemized deductions, Itemized deductions.
Relief from liability, Relief from liability arising from community property law.
Separate liability, Separate liability.
Tax consequences, Separate returns may give you a higher tax.
Separation agreements, A decree of legal separation or of separate...
Defined for purposes of alimony, Divorce or separation instrument.
Separation of liability, See: Relief from joint liability
Settlement of property, See: Property settlements
Social security numbers (SSNs):
Alimony recipient's number required, If you do not provide your spouse's social...
Dependents, Social security numbers for dependents.
Spousal IRA, Spousal IRA.
Spouse:
Defined for purposes of alimony, Spouse or former spouse.
Refund applied to debts, Tax refund applied to spouse's debts.
Statute of limitations:
Amended return, You have obtained a decree of annulment,...
Injured spouse allocation, If you filed your joint return and your joint...
T
Tables and figures:
Exemption for dependents (Table 3), Table 3. Overview of the Rules for Claiming an Exemption for a Dependent
Tax advice fees, Fees for tax advice.
Tax withholding, See: Withholding
Taxpayer Advocate, Taxpayer Advocate Service.
Taxpayer identification numbers, Individual taxpayer identification number (ITIN).
Third parties:
Alimony payments to, Payments to a third party., Payments to a third party.
Property settlements, transfers to, Transfers to third parties.
Tiebreaker rules, Tiebreaker rules.
TTY/TDD information, How To Get Tax Help
U
Underpayment of alimony, Underpayment.
Unmarried persons, Unmarried persons.
W
Worksheets:
Recapture of alimony (Worksheet 1), How to figure and report the recapture.
TOC