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Introduction. 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 can also help you decide which benefits you are entitled to claim.
- About Publication 504, Divorced or Separated Individuals
Publication 504 explains tax rules that apply if you are...
- Page 1 of 30 6:03 - 8-Jan-2024 Divorced - Internal Revenue Service
The publication also discusses payments and transfers of...
- About Publication 504, Divorced or Separated Individuals
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.
The publication also discusses payments and transfers of property that often occur as a result of divorce and how you must treat them on your tax return. Examples include alimony, child support, other court-ordered payments, property settlements, and transfers of individual retirement arrangements.
IRS Releases Publication 504 (2022), Divorced or Separated Individuals. JAN. 30, 2023. Citations: Publication 504 (2022) DOCUMENT ATTRIBUTES. IRS Publication 504 (2022) is available.
31 lip 2023 · If the parents can’t agree, taxpayers should refer to the tie-breaker rules in Publication 504, Divorced or Separated Individuals. Child support payments aren't deductible by the payer and aren't taxable to the payee.
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.
See pages 27-32 of IRS Publication 17 for examples. Additionally, you can refer to IRS Publication 504 Divorced or Separated Individuals for more information about children of divorced or separated parents (or parents who live apart).
