Index

A

Alimony paid, Alimony paid.
Alimony received, Alimony received.
Annulment, Divorce or separation.
Assistance (see Tax help)

B

Basis of property, death of spouse, Death of spouse.
Business expenses, Business and investment expenses.

C

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
Child tax credit, Credits, Taxes, and Payments
Earned income credit, Earned income credit.
CSRS annuities, Civil service retirement.

D

Death of spouse, basis of property, Death of spouse.
Deductions
Alimony paid, Deductions
Business expenses, Deductions
Investment expenses, Deductions
IRA deduction, Deductions
Personal expenses, Deductions
Dependents, Exemptions
Dividends, Dividends, interest, and rents.
Divorce, Divorce or separation.
Domestic partners, Registered domestic partners.
Domicile, Domicile

E

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
Dependent, Exemptions
Personal, Exemptions
Extensions, Extension of time to file.

G

Gains and losses, Gains and losses.

H

Help (see Tax help)

I

Income
Alimony received, Income
Civil service annuities, Income
Dividends, Income
Gains and losses, Income
Interest, Income
IRA distributions, Income
Lump-sum distributions, Income
Military retirement pay, Income
Partnership income, Income
Pensions, Income
Rents, Income
Separate income, Income from separate property.
Tax-exempt income, Income
Wages, earnings, and profits, 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).

J

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

L

Lump-sum distributions, Lump-sum distributions.

M

Military retirement pay, Military retirement pay.

N

Nonresident alien spouse, Nonresident alien spouse.

O

Overpayments, Overpayments.

P

Partnership income, Partnership income.
Partnerships, self-employment tax, Partnerships.
Payments
Estimated tax payments, Estimated tax payments.
Federal income tax withheld, Federal income tax withheld.
Pensions, Pensions.
Personal expenses, Personal expenses.
Publications (see Tax help)

R

Registered domestic partners, Registered domestic partners.
Relief from liability arising from community property law, Relief from liability arising from community property law.
Rents, Dividends, interest, and rents.

S

Self-employment tax
Partnership, Self-employment tax.
Sole proprietorship, 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
Extensions, Extension of time to file.
Separate returns vs. joint return, Joint Return Versus Separate Returns
Separated spouses, Spouses living apart all year.
Separation agreement, Divorce or separation.
Sole proprietorship, self-employment tax, Sole proprietorship.
Spousal agreements, Spousal agreements.
Spouses living apart, Spouses living apart all year.

T

Tax help, How To Get Tax Help
Tax-exempt income, Tax-exempt income.
TTY/TDD information, How To Get Tax Help

W

Wages, earnings, and profits, Wages, earnings, and profits.
Withholding tax, Federal income tax withheld.

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