Publication 504, Divorced or Separated Individuals
This publication explains tax rules that apply if you are divorced or separated from your spouse. It covers general filing information and can help you choose your filing status. It also can help you decide which exemptions you are entitled to claim, including exemptions for dependents.
Other Items You May Find Useful
Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent
Form 8379, Injured Spouse Allocation
Form 8857, Request for Innocent Spouse Relief
Comment on Publication 504
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