Information For...

For you and your family
Standard mileage and other information

Forms and Instructions

Single and Joint Filers With No Dependents
Request for Taxpayer Identification Number (TIN) and Certification
Application for Automatic Extension of Time
Miscellaneous Income


Individual Tax Return
Employee's Withholding Allowance Certificate
Employer's Quarterly Federal Tax Return
Request for Transcript of Tax Return

Popular For Tax Pros

Amend/Fix Return
Apply for Power of Attorney
Apply for an ITIN
Rules Governing Practice before IRS

About 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.

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

Other Current Products

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.