Index

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)

B

Basis
Property received in settlement, Basis of property received.
Benefits paid under QDROs, Benefits paid to a child or other dependent., Benefits paid to a spouse or former spouse.
Birth of dependent, Death or birth.

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.
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

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.
Expenses for, as alimony (Table 4), Table 4.Expenses for a Jointly-Owned Home
Sale of, Sale of home.
HSAs (Health savings accounts), Health savings account (HSA).

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.

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, Reminders
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, Reminders
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.
Parents, divorced or separated, Children of Divorced or Separated Parents (or Parents Who Live Apart)
Personal exemptions, Personal Exemptions
Phaseout of Exemptions, Phaseout of Exemptions
Property settlements, Property Settlements, Sale of home.
Publications (see Tax help)

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, The Taxpayer Advocate Service is Here to Help You.
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

U

Underpayment of alimony, Underpayment.
Unmarried persons, Unmarried persons.

W

Withholding
Change of, Reminders, Tax Withholding and Estimated Tax
Nonresident aliens, Withholding on nonresident aliens.
Worksheets
Recapture of alimony (Worksheet 1), How to figure and report the recapture.

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