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
Recent Developments
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