Publication 504 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. Current Revision Publication 504 (PDF PDF | HTML | eBook EPUB) Recent Developments Taxpayer Relief for Certain Tax-Related Deadlines Due To Coronavirus Pandemic -- 14-APR-2020 Other Items You May Find Useful All Revisions for Publication 504 About Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent About Form 8379, Injured Spouse Allocation About Form 8857, Request for Innocent Spouse Relief Other Current Products Related Items About Publication 501, Dependents, Standard Deduction, and Filing Information About Publication 544, Sales and Other Dispositions of Assets About Publication 555, Community Property About Publication 590-A, Contributions to Individual Retirement Arrangements (IRAs) About Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs) About Publication 971, Innocent Spouse Relief About Publication 974, Premium Tax Credit (PTC)
