A
- Absence, temporary, Temporary absences.
- Address, change of, Reminders
- Aliens (see Nonresident aliens)
- Alimony, Alimony., Alimony, Instruments Executed Before 1985
-
- Community income, Alimony (Community Income)
- Fees paid for getting, Fees for getting alimony.
- No exemption for spouse, Alimony paid.
- Annual exclusion, gift tax, Annual exclusion.
- Annulment decrees
-
- Absolute decree, Ending the Marital Community
- Amended return required, Unmarried persons.
- Considered unmarried, Unmarried persons.
- Archer MSA, Archer medical savings account (MSA).
- Assistance (see Tax help)
C
- Change of address, Reminders
- Change of name, Reminders
- Change of withholding, Reminders
- Child custody, Custodial parent and noncustodial parent.
- 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.
- Child tax credit, Exemptions for Dependents
- 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, Reminders
- Community income, Community Income, Alimony (Community Income)
- Community property, Community Property, Alimony (Community Income)
-
- (see also Community income)
- Ending the marital community, Ending the Marital Community
- Laws disregarded, Certain community income not treated as community income by one spouse.
- States, Community property states.
- Costs of getting divorce, Costs of Getting a Divorce
-
- Fees for tax advice, Fees for tax advice.
- Nondeductible expenses, Nondeductible expenses.
- Custody of child, Custodial parent and noncustodial parent.
D
- Death of dependent, Death or birth.
- Death of recipient spouse., Alimony Requirements
- 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.
- Dependents
-
- Exemption for, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person
- Qualifying child, Exemptions for Dependents
- Qualifying child (Table 3), Table 3.Overview of the Rules for Claiming an Exemption for a Dependent
- Qualifying relative, Exemptions for Dependents
- Qualifying relative (Table 3), Table 3.Overview of the Rules for Claiming an Exemption for a Dependent
- Social security numbers, Reminders
- Divorce decrees
-
- Absolute decree, Ending the Marital Community
- 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.
- Divorced parents, Children of Divorced or Separated Parents (or Parents Who Live Apart)
-
- Child custody, Custodial parent and noncustodial parent.
- Domestic relations orders (see Qualified domestic relations orders (QDROs))
- Domicile, Community Income
F
- Fees for tax advice, Fees for tax advice.
- Filing status, Filing Status, More information.
-
- Change to
-
- Separate returns after joint return, Kidnapped child.
- Head of household, Requirements.
- Form 1040
-
- Deducting alimony paid, Deducting alimony paid.
- Reporting alimony received, Reporting alimony received.
- Form 1040X
-
- Annulment, decree of, Unmarried persons.
- Form 8332
-
- Release of exemption to noncustodial parent, Written declaration.
- Form 8379
-
- Injured spouse, Injured spouse.
- Form 8857
-
- Innocent spouse relief, Relief from joint liability.
- Form W-4
-
- Withholding, Tax Withholding and Estimated Tax
- Form W-7
-
- Individual taxpayer identification number (ITIN), Reminders
- Former spouse
-
- Defined for purposes of alimony, Spouse or former spouse.
- Free tax services, How To Get Tax Help
I
- Identification number, Reminders
- Income, Community Income
-
- (see also Community income)
- Alimony received, Reporting alimony received.
- Individual retirement arrangements (IRAs), Individual Retirement Arrangements, IRA contribution and deduction limits.
- Individual taxpayer identification numbers (ITINs), Reminders
- Injured spouse, Injured spouse.
- Innocent spouse relief, Relief from joint liability.
- Insurance premiums, Life insurance premiums.
- Invalid decree, Invalid decree.
- IRAs (Individual retirement arrangements), Individual Retirement Arrangements, IRA contribution and deduction limits.
- Itemized deductions on separate returns, Itemized deductions.
- ITINs (Individual taxpayer identification numbers), Reminders
J
- Joint liability
-
- Relief from, Reminders, Relief from joint liability.
- 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.
- Expenses for, as alimony (Table 4), Table 4.Expenses for a Jointly-Owned Home
- Sale of, Sale of Jointly-Owned Property, Sale of home.
Q
- Qualified domestic relations orders (QDROs), Qualified Domestic Relations Order, Benefits paid to a child or other dependent., Benefits paid to a spouse or former spouse.
- Qualifying child, exemption for, Exemptions for Dependents
- Qualifying child, exemption for (Table 3), Table 3.Overview of the Rules for Claiming an Exemption for a Dependent
- Qualifying person, head of household, Qualifying person.
-
- Table 2, Table 2.Who Is a Qualifying Person Qualifying You To File as Head of Household?1
- Qualifying relative, exemption for, Exemptions for Dependents
- Qualifying relative, exemption for (Table 3), Table 3.Overview of the Rules for Claiming an Exemption for a Dependent
R
- Recapture of alimony, Recapture of Alimony
- Refunds
-
- Injured spouse, community property, Injured spouse.
- 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 joint liability, Reminders, Relief from joint liability.
- 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, Unmarried persons.
- Joint (see Joint returns)
- Separate (see Separate returns)
- Rollovers, Rollovers.
S
- Sales of jointly-owned property, Sale of Jointly-Owned Property
- Section 1041 election, Basis of property received.
- Separate maintenance decrees, Unmarried persons., Divorce or separation instrument., Ending the Marital Community
- 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.
- Separated parents, Children of Divorced or Separated Parents (or Parents Who Live Apart)
- Separation agreements, Ending the Marital Community
-
- 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 benefits, Social security benefits.
- Social security numbers (SSNs)
-
- Alimony recipient's number required, Alimony
- Dependents, Reminders
- 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, Unmarried persons.
- Injured spouse allocation, Injured spouse.
T
- Tables and figures
-
- Exemption for dependents (Table 3), Table 3.Overview of the Rules for Claiming an Exemption for a Dependent
- Itemized deductions on separate returns (Table 1), Table 1.Itemized Deductions on Separate Returns
- Jointly-owned home, expenses for, as alimony (Table 4), Table 4.Expenses for a Jointly-Owned Home
- Property transferred pursuant to divorce (Table 5), Table 5.Property Transferred Pursuant to Divorce
- Qualifying person for head of household (Table 2), Table 2.Who Is a Qualifying Person Qualifying You To File as Head of Household?1
- Tax advice fees, Fees for tax advice.
- Tax help, How To Get Tax Help
- Tax withholding (see Withholding)
- Taxpayer Advocate, Taxpayer Advocate Service.
- Taxpayer identification numbers, Reminders
- 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
