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Publication 504 2008 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, Cash payment requirement.
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 Marital Community
Amended return required, Unmarried persons.
Considered unmarried, Unmarried persons.
Archer MSA, Archer medical savings account (MSA).
Assistance (see Tax help)

B

Basis:
Property received in settlement, Basis of property received.
Benefits paid under QDROs:
To child, Benefits paid to a child or other dependent.
To dependent, Benefits paid to a child or other dependent.
To former spouse, Benefits paid to a spouse or former spouse.
To spouse, Benefits paid to a spouse or former spouse.
Birth of dependent, Death or birth.

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 other 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 Marital Community
Relief from separate return liability, Relief from liability arising from community property law., Requesting relief.
Spousal agreements, Spousal agreements.
Spouses living apart all year,
Spouses living apart all year:
Earned income,
Other income,
Partnership income or loss,
Separate property income,
Social security benefits,
Trade or business income,
Community property, Community Property, Alimony (Community Income)
(see also Community income)
Community property:
Ending the marital community, Ending the Marital Community
Injured spouse, Injured spouse.
Laws disregarded, Certain community income not treated as community income by one spouse.
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 other dependent.
Exemption for, Exemptions for Dependents
Qualifying child, Exemptions for Dependents
Qualifying child (Table 3), Children of Divorced or Separated Parents
Qualifying relative, Exemptions for Dependents
Qualifying relative (Table 3), Children of Divorced or Separated Parents
Social security numbers, Reminders
Tie-breaker rule (Table 4),
Divorce decrees:
Absolute decree, Ending the Marital 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, Children of 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

E

Earned income,
Equitable relief (see Relief from joint liability)
Estimated tax, Tax Withholding and Estimated Tax
Estimated tax:
Joint payments, Joint estimated tax payments.
Exemptions, Exemptions, Phaseout of Exemptions
Exemptions:
Dependents, Exemptions for Dependents
Personal, Personal Exemptions
Phaseout, Phaseout of Exemptions
Spouse, Exemption for Your Spouse

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

G

Gift tax:
Annual exclusion, Annual exclusion.
Property settlements, Gift Tax on Property Settlements
Return, Gift Tax Return

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.

K

Kidnapped child:
Head of household status and, Kidnapped child.

L

Liability for taxes (see Relief from joint liability)
Life insurance premiums as alimony, Life insurance premiums.

M

Marital community, ending, Ending the Marital Community
Marital status, Marital status.
Married persons, Married persons.
Medical savings accounts (MSAs), Archer medical savings account (MSA).
Missing children, photographs of, Reminders
More information (see Tax help)
Mortgage payments as alimony, Payments for jointly-owned home.
MSAs (Medical savings accounts), Archer medical savings account (MSA).

N

Name, change of, Reminders
Nondeductible expenses, Nondeductible expenses.
Nonresident aliens:
Head of household, Nonresident alien spouse.
Joint returns, Nonresident alien.
Withholding, Withholding on nonresident aliens.

P

Parent:
Head of household, claim for, Special rule for parent.
Parents, divorced or separated, Children of 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 other 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), Children of 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), Children of 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 liability arising from community property law.
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 Marital 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 liability arising from community property law.
Separate liability, Separate liability.
Tax consequences, Separate returns may give you a higher tax.
Separated parents, Children of Divorced or Separated Parents
Separation agreements, Ending the Marital 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 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), Children of 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

U

Underpayment of alimony, Underpayment.
Unmarried persons, Unmarried persons.

W

Withholding:
Change of, Reminders, Tax Withholding and Estimated Tax
Nonresident aliens, Withholding on nonresident aliens.
Worksheets:
Recapture of alimony (Worksheet 1), How to figure and report the recapture.

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