Pub. 504, Divorced or Separated Individuals |
2005 Tax Year |
Index
A
- Absence, temporary, Temporary absences.
- Address, change of, Reminders
- Aliens (see Nonresident aliens)
- Alimony, Alimony., Alimony
- Alimony:
-
- Child support, difference from, Child support., Child support.
- Community Income, Alimony (Community Income)
- Deductions:
-
- Alimony paid, Deducting alimony paid.
- Fees paid for getting, Fees for getting alimony.
- Recapture amount, Deducting the recapture.
- Definition of, Alimony
- Divorce decree defined, Divorce or separation instrument.
- Fees paid for getting, Fees for getting alimony.
- Former spouse, defined for purposes of, Spouse or former spouse.
- Instruments executed after 1984, Instruments Executed After 1984
- Instruments executed before 1985, Exception for instruments executed before 1985.
- Jointly-owned home:
-
- Expenses for, as alimony (Table 5),
- Payments for, Payments for jointly-owned home.
- Separate residences in, Spouses cannot be members of the same household.
- Life insurance premiums, Life insurance premiums.
- Mortgage payments as, Payments for jointly-owned home.
- No exemption for spouse, Alimony paid.
- Payments after death of recipient spouse, Liability for payments after death of recipient spouse.
- Payments designated as not alimony, Payments designated as not alimony.
- Payments for jointly-owned home, Payments for jointly-owned home.
- Payments must be in cash, Payments must be in cash.
- Payments not included as, Payments not alimony.
- Payments to third party, Payments to a third party., Payments to a third party.
- Recapture rule, Recapture of Alimony
- Recapture rule:
-
- Determination of (Worksheet 1), How to figure and report the recapture.
- How to figure and report, How to figure and report the recapture.
- When to apply, When to apply the recapture rule.
- Reporting alimony received, Reporting alimony received.
- Requirements for post-1984 instruments, Instruments Executed After 1984
- Separation agreement defined, Divorce or separation instrument.
- Social security number of recipient required for deduction, Alimony
- Spouse, defined for purposes of, Spouse or former spouse.
- Spouses cannot be members of the same household, Spouses cannot be members of the same household.
- Substitute payments, Substitute payments.
- Underpayment of, Underpayment.
- Withholding, nonresident aliens, Withholding on nonresident aliens.
- Annual exclusion, gift tax, Annual exclusion.
- Annulment decrees:
-
- Absolute decree, Ending the Community
- Amended return required, Unmarried persons.
- Considered unmarried, Unmarried persons.
- Archer MSA, Medical savings account (MSA).
- Assistance (see Tax help)
C
- Change of address, Reminders
- Change of name, Reminders
- Change of withholding, Reminders
- Child custody, Custodial parent and noncustodial parent.
- Child support under pre-1985 agreement, Child support under pre-1985 agreement.
- Child support:
-
- Alimony, difference from, Child support.
- Clearly associated with contingency, Clearly associated with a contingency.
- Contingency relating to child, Contingency relating to your child.
- Payment specifically designated as, Specifically designated as child support.
- Child tax credit, Exemptions for Dependents
- Children:
-
- Benefits paid to, under QDRO, Benefits paid to a child or dependent.
- Birth of child:
-
- Head of household, qualifying person to file as, Death or birth.
- Claiming parent, when child is head of household, Special rule for parent.
- Custody of, Custodial parent and noncustodial parent.
- Death of child:
-
- Head of household, qualifying person to file as, Death or birth.
- Photographs of missing children, Reminders
- Comments on publication, Comments and suggestions.
- Community income, Community Income
- Community income:
-
- Alimony, difference from, Alimony (Community Income)
- Ending the marital community, Ending the Community
- Relief from separate return liability, Relief from separate return liability for community income., Requesting relief.
- Spousal agreements, Spousal agreements.
- Spouses living apart all year, Spouses Living Apart All Year
- Spouses living apart all year:
-
- Earned income, Earned income.
- Other income, Other income.
- Partnership income or loss, Partnership income or loss.
- Separate property income, Separate property income.
- Social security benefits, Social security benefits.
- Trade or business income, Trade or business income.
- Community property, Community Property, Alimony (Community Income)
-
- (see also Community income)
- Community property:
-
- Ending the marital community, Ending the Community
- Injured spouse, Injured spouse.
- Laws disregarded, Community property laws disregarded.
- States, Community property states.
- Costs of getting divorce, Costs of Getting a Divorce
- Costs of getting divorce:
-
- Fees for tax advice, Fees for tax advice.
- Nondeductible expenses, Nondeductible expenses.
- Custody of child, Custodial parent and noncustodial parent.
D
- Death of dependent, Death or birth.
- Death of recipient spouse., Alimony Requirements
- Debts of spouse:
-
- Refund applied to, Tax refund applied to spouse's debts.
- Deductions:
-
- Alimony paid, Deducting alimony paid.
- Alimony recapture, Deducting the recapture.
- Limits on IRAs, IRA contribution and deduction limits.
- Marital, Marital deduction.
- Dependents:
-
- Benefits paid to, under QDRO, Benefits paid to a child or dependent.
- Exemption for, Exemptions for Dependents
- Qualifying child, Exemptions for Dependents
- Qualifying child (Table 3), Special Rules for Divorced or Separated Parents
- Qualifying relative, Exemptions for Dependents
- Qualifying relative (Table 3), Special Rules for Divorced or Separated Parents
- Social security numbers, Reminders
- Tie-breaker rule (Table 4),
- Divorce decrees:
-
- Absolute decree, Ending the Community
- Amended, Amended instrument.
- Costs of getting, Costs of Getting a Divorce
- Defined for purposes of alimony, Divorce or separation instrument.
- Invalid, Invalid decree.
- Unmarried persons, Unmarried persons.
- Divorced parents, Special Rules for Divorced or Separated Parents
- Divorced taxpayers:
-
- Child custody, Custodial parent and noncustodial parent.
- Domestic relations orders (see Qualified domestic relations orders (QDROs))
- Domicile, Community Income
F
- Fees for tax advice, Fees for tax advice.
- Filing status, Filing Status, More information.
- Filing status:
-
- Change to:
-
- Separate returns after joint return, Kidnapped child.
- Head of household, Requirements.
- Form 1040:
-
- Deducting alimony paid, Deducting alimony paid.
- Reporting alimony received, Reporting alimony received.
- Form 1040X:
-
- Annulment, decree of, Unmarried persons.
- Form 8332:
-
- Release of exemption to noncustodial parent, Written declaration.
- Form 8379:
-
- Injured spouse, Injured spouse.
- Form 8857:
-
- Innocent spouse relief, Relief from joint liability.
- Form W-4:
-
- Withholding, Tax Withholding and Estimated Tax
- Form W-7:
-
- Individual taxpayer identification number (ITIN), Reminders
- Former spouse:
-
- Defined for purposes of alimony, Spouse or former spouse.
- Free tax services, How To Get Tax Help
H
- Head of household, Head of Household
- Head of household:
-
- Considered unmarried, Considered unmarried.
- Keeping up a home, Keeping up a home.
- Nonresident alien spouse, Nonresident alien spouse.
- Qualifying person, Requirements., Qualifying person.
- Qualifying person (Table 2), Head of Household
- Health savings accounts (HSAs), Health savings account (HSA).
- Help (see Tax help)
- Home owned jointly:
-
- Alimony payments for, Payments for jointly-owned home.
- Expenses for, as alimony (Table 5),
- Sale of, Sale of home.
- HSAs (Health savings accounts), Health savings account (HSA).
I
- Identification number, Reminders
- Income:, Community Income
-
- (see also Community income)
- Alimony received, Reporting alimony received.
- Individual retirement arrangements (IRAs), Individual Retirement Arrangements, IRA contribution and deduction limits.
- Individual taxpayer identification numbers (ITINs), Reminders
- Injured spouse, Injured spouse.
- Injured spouse:
-
- Claim for allocation:
-
- Statute of limitations, Injured spouse.
- Claim for refund, Injured spouse.
- Community property, Injured spouse.
- Innocent spouse relief, Relief from joint liability.
- Insurance premiums, Life insurance premiums.
- Invalid decree, Invalid decree.
- IRAs (Individual retirement arrangements), Individual Retirement Arrangements, IRA contribution and deduction limits.
- Itemized deductions on separate returns, Itemized deductions.
- ITINs (Individual taxpayer identification numbers), Reminders
J
- Joint liability:
-
- Relief from, Reminders, Relief from joint liability.
- Joint returns, Married Filing Jointly
- Joint returns:
-
- Change from separate return, Joint return after separate returns.
- Change to separate return, Separate returns after joint return.
- Divorced taxpayers, Divorced taxpayers.
- Exemption for spouse, Joint return.
- Joint and individual liability, Joint and individual liability.
- Relief from joint liability, Relief from joint liability.
- Signing, Signing a joint return.
- Jointly-owned home:
-
- Alimony payments for, Payments for jointly-owned home.
- Expenses for, as alimony (Table 5),
- Sale of, Sale of Jointly-Owned Property, Sale of home.
P
- Parent:
-
- Head of household, claim for, Special rule for parent.
- Parents, divorced or separated, Special Rules for Divorced or Separated Parents
- Personal exemptions, Personal Exemptions
- Property settlements, Property Settlements, Sale of home.
- Property settlements:
-
- Annual exclusion, Annual exclusion.
- Basis of property received, Basis of property received.
- Gift tax, Gift Tax on Property Settlements
- Gift tax:
-
- Return, Gift Tax Return
- Incident to divorce, defined, Incident to divorce.
- Marital deduction, Marital deduction.
- Property received
-
- Section 1041 election, Basis of property received.
- Property received before July 19, 1984, Property received before July 19, 1984.
- Property transferred pursuant to divorce (Table 6), Exceptions
- Related to end of marriage, defined, Related to the ending of marriage.
- Reporting income from, Reporting income from property.
- Section 1041 election, Basis of property received.
- Tax treatment of property received, Tax treatment of property received.
- Publications (see Tax help)
Q
- Qualified domestic relations orders (QDROs), Qualified Domestic Relations Order
- Qualified domestic relations orders (QDROs):
-
- Benefits paid to child or dependent, Benefits paid to a child or dependent.
- Benefits paid to spouse or former spouse, Benefits paid to a spouse or former spouse.
- Rollovers, Rollovers.
- Qualifying child, exemption for, Exemptions for Dependents
- Qualifying child, exemption for (Table 3), Special Rules for Divorced or Separated Parents
- Qualifying child:
-
- Tie-breaker rule (Table 4),
- Qualifying person, head of household, Qualifying person.
- Qualifying person, head of household:
-
- Table 2, Head of Household
- Qualifying relative, exemption for, Exemptions for Dependents
- Qualifying relative, exemption for (Table 3), Special Rules for Divorced or Separated Parents
R
- Recapture of alimony, Recapture of Alimony
- Recapture of alimony:
-
- Deducting, Deducting the recapture.
- Determination of (Worksheet 1), How to figure and report the recapture.
- How to figure and report, How to figure and report the recapture.
- When to apply, When to apply the recapture rule.
- Refunds:
-
- Injured spouse, community property, Injured spouse.
- Spouse's debts, applied to, Tax refund applied to spouse's debts.
- Relief from joint liability, Reminders, Relief from joint liability.
- Relief from separate return liability
-
- Community income, Relief from separate return liability for community income.
- Reminders:
-
- Individual taxpayer identification number (ITIN), Reminders
- Joint liability, relief from, Reminders
- Social security numbers for dependents, Reminders
- Reporting requirements:
-
- Alimony recapture, How to figure and report the recapture.
- Alimony received, Reporting alimony received.
- Returns
-
- Joint (see Joint returns)
- Separate (see Separate returns)
- Returns:
-
- Amended return required, Unmarried persons.
- Rollovers, Rollovers.
S
- Sales of jointly-owned property, Sale of Jointly-Owned Property
- Section 1041 election, Basis of property received.
- Separate maintenance decrees, Unmarried persons., Divorce or separation instrument., Ending the Community
- Separate returns, Married Filing Separately
- Separate returns:
-
- Change to or from joint return, Joint return after separate returns.
- Community or separate income, Community or separate income.
- Exemption for spouse, Separate return.
- Itemized deductions, Itemized deductions.
- Relief from liability, Relief from separate return liability for community income.
- Separate liability, Separate liability.
- Tax consequences, Separate returns may give you a higher tax.
- Separated parents, Special Rules for Divorced or Separated Parents
- Separation agreements, Ending the Community
- Separation agreements:
-
- Defined for purposes of alimony, Divorce or separation instrument.
- Separation of liability (see Relief from joint liability)
- Settlement of property (see Property settlements)
- Social security benefits, Social security benefits.
- Social security numbers (SSNs):
-
- Alimony recipient's number required, Alimony
- Dependents, Reminders
- Spousal IRA, Spousal IRA.
- Spouse:
-
- Defined for purposes of alimony, Spouse or former spouse.
- Refund applied to debts, Tax refund applied to spouse's debts.
- Statute of limitations:
-
- Amended return, Unmarried persons.
- Injured spouse allocation, Injured spouse.
- Suggestions for publication, Comments and suggestions.
T
- Tables and figures:
-
- Exemption for dependents (Table 3), Special Rules for Divorced or Separated Parents
- Itemized deductions on separate returns (Table 1), Married Filing Separately
- Jointly-owned home, expenses for, as alimony (Table 5),
- More than one claims same qualifying child (Table 4),
- Property transferred pursuant to divorce (Table 6), Exceptions
- Qualifying person for head of household (Table 2), Head of Household
- Tie-breaker rule (Table 4),
- Tax advice fees, Fees for tax advice.
- Tax help, How To Get Tax Help
- Tax withholding (see Withholding)
- Taxpayer Advocate, Contacting your Taxpayer Advocate.
- Taxpayer identification numbers, Reminders
- Third parties:
-
- Alimony payments to, Payments to a third party., Payments to a third party.
- Property settlements, transfers to, Transfers to third parties.
- Tie-breaker rule (Table 4),
- TTY/TDD information, How To Get Tax Help
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