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Handr block com Index A Absence, temporary, Temporary absences. Handr block com Address, change of, Reminders Aliens (see Nonresident aliens) Alimony, Alimony. Handr block com , Alimony, Instruments Executed Before 1985 Community income, Alimony (Community Income) Fees paid for getting, Fees for getting alimony. Handr block com No exemption for spouse, Alimony paid. Handr block com Annual exclusion, gift tax, Annual exclusion. Handr block com Annulment decrees Absolute decree, Ending the Marital Community Amended return required, Unmarried persons. Handr block com Considered unmarried, Unmarried persons. Handr block com Archer MSA, Archer medical savings account (MSA). Handr block com Assistance (see Tax help) B Basis Property received in settlement, Basis of property received. Handr block com Benefits paid under QDROs, Benefits paid to a child or other dependent. Handr block com , Benefits paid to a spouse or former spouse. Handr block com Birth of dependent, Death or birth. Handr block com C Change of address, Reminders Change of name, Reminders Change of withholding, Reminders Child custody, Custodial parent and noncustodial parent. Handr block com Child support Alimony, difference from, Child support. Handr block com Clearly associated with contingency, Clearly associated with a contingency. Handr block com Contingency relating to child, Contingency relating to your child. Handr block com Payment specifically designated as, Specifically designated as child support. Handr block com Child support under pre-1985 agreement, Child support under pre-1985 agreement. Handr block com Child tax credit, Exemptions for Dependents Children Birth of child Head of household, qualifying person to file as, Death or birth. Handr block com Claiming parent, when child is head of household, Special rule for parent. Handr block com Custody of, Custodial parent and noncustodial parent. Handr block com Death of child Head of household, qualifying person to file as, Death or birth. Handr block com Photographs of missing children, Reminders Community income, Community Income, Alimony (Community Income) Community property, Community Property, Alimony (Community Income) (see also Community income) Ending the marital community, Ending the Marital Community Laws disregarded, Certain community income not treated as community income by one spouse. Handr block com States, Community property states. Handr block com Costs of getting divorce, Costs of Getting a Divorce Fees for tax advice, Fees for tax advice. Handr block com Nondeductible expenses, Nondeductible expenses. Handr block com Custody of child, Custodial parent and noncustodial parent. Handr block com D Death of dependent, Death or birth. Handr block com Death of recipient spouse. Handr block com , Alimony Requirements Debts of spouse Refund applied to, Tax refund applied to spouse's debts. Handr block com Deductions Alimony paid, Deducting alimony paid. Handr block com Alimony recapture, Deducting the recapture. Handr block com Limits on IRAs, IRA contribution and deduction limits. Handr block com Marital, Marital deduction. Handr block com Dependents Exemption for, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Qualifying child, Exemptions for Dependents Qualifying child (Table 3), Table 3. Handr block com Overview of the Rules for Claiming an Exemption for a Dependent Qualifying relative, Exemptions for Dependents Qualifying relative (Table 3), Table 3. Handr block com Overview of the Rules for Claiming an Exemption for a Dependent Social security numbers, Reminders Divorce decrees Absolute decree, Ending the Marital Community Amended, Amended instrument. Handr block com Costs of getting, Costs of Getting a Divorce Defined for purposes of alimony, Divorce or separation instrument. Handr block com Invalid, Invalid decree. Handr block com Unmarried persons, Unmarried persons. Handr block com Divorced parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Child custody, Custodial parent and noncustodial parent. Handr block com Domestic relations orders (see Qualified domestic relations orders (QDROs)) Domicile, Community Income E Earned income, Earned income. Handr block com Equitable relief (see Relief from joint liability) Estimated tax, Tax Withholding and Estimated Tax Joint payments, Joint estimated tax payments. Handr block com Exemptions, Exemptions, Special Rule for Qualifying Child of More Than One Person Dependents, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Personal, Personal Exemptions Spouse, Exemption for Your Spouse F Fees for tax advice, Fees for tax advice. Handr block com Filing status, Filing Status, More information. Handr block com Head of household, Requirements. Handr block com Form 1040 Deducting alimony paid, Deducting alimony paid. Handr block com Reporting alimony received, Reporting alimony received. Handr block com Form 1040X Annulment, decree of, Unmarried persons. Handr block com Form 8332 Release of exemption to noncustodial parent, Written declaration. Handr block com Form 8379 Injured spouse, Injured spouse. Handr block com Form 8857 Innocent spouse relief, Relief from joint liability. Handr block com 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. Handr block com Free tax services, How To Get Tax Help G Gift tax, Gift Tax on Property Settlements, Annual exclusion. Handr block com , Gift Tax Return H Head of household, Head of Household Health savings accounts (HSAs), Health savings account (HSA). Handr block com Help (see Tax help) Home owned jointly Alimony payments for, Payments for jointly-owned home. Handr block com Expenses for, as alimony (Table 4), Table 4. Handr block com Expenses for a Jointly-Owned Home Sale of, Sale of home. Handr block com HSAs (Health savings accounts), Health savings account (HSA). Handr block com I Identification number, Reminders Income, Community Income (see also Community income) Alimony received, Reporting alimony received. Handr block com Individual retirement arrangements (IRAs), Individual Retirement Arrangements, IRA contribution and deduction limits. Handr block com Individual taxpayer identification numbers (ITINs), Reminders Injured spouse, Injured spouse. Handr block com Innocent spouse relief, Relief from joint liability. Handr block com Insurance premiums, Life insurance premiums. Handr block com Invalid decree, Invalid decree. Handr block com IRAs (Individual retirement arrangements), Individual Retirement Arrangements, IRA contribution and deduction limits. Handr block com Itemized deductions on separate returns, Itemized deductions. Handr block com ITINs (Individual taxpayer identification numbers), Reminders J Joint liability Relief from, Reminders, Relief from joint liability. Handr block com Joint returns, Married Filing Jointly Change from separate return, Joint return after separate returns. Handr block com Change to separate return, Separate returns after joint return. Handr block com Divorced taxpayers, Divorced taxpayers. Handr block com Exemption for spouse, Joint return. Handr block com Joint and individual liability, Joint and individual liability. Handr block com Relief from joint liability, Relief from joint liability. Handr block com Signing, Signing a joint return. Handr block com Jointly-owned home Alimony payments for, Payments for jointly-owned home. Handr block com Expenses for, as alimony (Table 4), Table 4. Handr block com Expenses for a Jointly-Owned Home Sale of, Sale of Jointly-Owned Property, Sale of home. Handr block com K Kidnapped child Head of household status and, Kidnapped child. Handr block com L Liability for taxes (see Relief from joint liability) Life insurance premiums as alimony, Life insurance premiums. Handr block com M Marital community, ending, Ending the Marital Community Marital status, Marital status. Handr block com Married persons, Married persons. Handr block com Medical savings accounts (MSAs), Archer medical savings account (MSA). Handr block com Missing children, photographs of, Reminders More information (see Tax help) Mortgage payments as alimony, Payments for jointly-owned home. Handr block com MSAs (Medical savings accounts), Archer medical savings account (MSA). Handr block com N Name, change of, Reminders Nondeductible expenses, Nondeductible expenses. Handr block com Nonresident aliens Joint returns, Nonresident alien. Handr block com Withholding, Withholding on nonresident aliens. Handr block com P Parent Head of household, claim for, Special rule for parent. Handr block com Parents, divorced or separated, Children of Divorced or Separated Parents (or Parents Who Live Apart) Personal exemptions, Personal Exemptions Phaseout of Exemptions, Phaseout of Exemptions Property settlements, Property Settlements, Sale of home. Handr block com Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified Domestic Relations Order, Benefits paid to a child or other dependent. Handr block com , Benefits paid to a spouse or former spouse. Handr block com Qualifying child, exemption for, Exemptions for Dependents Qualifying child, exemption for (Table 3), Table 3. Handr block com Overview of the Rules for Claiming an Exemption for a Dependent Qualifying person, head of household, Qualifying person. Handr block com Table 2, Table 2. Handr block com Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Qualifying relative, exemption for, Exemptions for Dependents Qualifying relative, exemption for (Table 3), Table 3. Handr block com Overview of the Rules for Claiming an Exemption for a Dependent R Recapture of alimony, Recapture of Alimony Refunds Injured spouse, community property, Injured spouse. Handr block com Spouse's debts, applied to, Tax refund applied to spouse's debts. Handr block com Release of exemption to noncustodial parent, Written declaration. Handr block com Revocation, Revocation of release of claim to an exemption. Handr block com Relief from joint liability, Reminders, Relief from joint liability. Handr block com Relief from separate return liability Community income, Relief from liability arising from community property law. Handr block com Reporting requirements Alimony received, Reporting alimony received. Handr block com Returns Amended return required, Unmarried persons. Handr block com Joint (see Joint returns) Separate (see Separate returns) Rollovers, Rollovers. Handr block com S Sales of jointly-owned property, Sale of Jointly-Owned Property Section 1041 election, Basis of property received. Handr block com Separate maintenance decrees, Unmarried persons. Handr block com , Divorce or separation instrument. Handr block com , Ending the Marital Community Separate returns, Married Filing Separately Change to or from joint return, Joint return after separate returns. Handr block com Community or separate income, Community or separate income. Handr block com Exemption for spouse, Separate return. Handr block com Itemized deductions, Itemized deductions. Handr block com Relief from liability, Relief from liability arising from community property law. Handr block com Separate liability, Separate liability. Handr block com Tax consequences, Separate returns may give you a higher tax. Handr block com Separated parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Separation agreements, Ending the Marital Community Defined for purposes of alimony, Divorce or separation instrument. Handr block com Separation of liability (see Relief from joint liability) Settlement of property (see Property settlements) Social security benefits, Social security benefits. Handr block com Social security numbers (SSNs) Alimony recipient's number required, Alimony Dependents, Reminders Spousal IRA, Spousal IRA. Handr block com Spouse Defined for purposes of alimony, Spouse or former spouse. Handr block com Refund applied to debts, Tax refund applied to spouse's debts. Handr block com Statute of limitations Amended return, Unmarried persons. Handr block com Injured spouse allocation, Injured spouse. Handr block com T Tables and figures Exemption for dependents (Table 3), Table 3. Handr block com Overview of the Rules for Claiming an Exemption for a Dependent Itemized deductions on separate returns (Table 1), Table 1. Handr block com Itemized Deductions on Separate Returns Jointly-owned home, expenses for, as alimony (Table 4), Table 4. Handr block com Expenses for a Jointly-Owned Home Property transferred pursuant to divorce (Table 5), Table 5. Handr block com Property Transferred Pursuant to Divorce Qualifying person for head of household (Table 2), Table 2. Handr block com Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Tax advice fees, Fees for tax advice. Handr block com Tax help, How To Get Tax Help Tax withholding (see Withholding) Taxpayer Advocate, The Taxpayer Advocate Service is Here to Help You. Handr block com Taxpayer identification numbers, Reminders Third parties Alimony payments to, Payments to a third party. Handr block com , Payments to a third party. Handr block com Property settlements, transfers to, Transfers to third parties. Handr block com Tiebreaker rules, Tiebreaker rules. Handr block com TTY/TDD information, How To Get Tax Help U Underpayment of alimony, Underpayment. Handr block com Unmarried persons, Unmarried persons. Handr block com W Withholding Change of, Reminders, Tax Withholding and Estimated Tax Nonresident aliens, Withholding on nonresident aliens. Handr block com Worksheets Recapture of alimony (Worksheet 1), How to figure and report the recapture. Handr block com Prev  Up     Home   More Online Publications