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.
Current Products
Recent Developments
None at this time.
Other Items You May Find Useful
All Revisions for Publication 504
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
Use the Comment on Tax Forms and Publications form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.
CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.