Divorce and Separation Tax
Taxpayers must resolve many tax-related matters, some listed below, when they separate or divorce. Some of these topics (e.g., filing status) are covered elsewhere in TaxBuzz Guides. This chapter primarily discusses such issues as joint and several liability, alimony, property transfers between spouses, etc.
The IRS lays out clear rules for the tax filing process once a divorce or legal separation has been set in motion.
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Determining a New Filing Status – See Chapter 1.00;
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Claiming Dependents – See Chapter 1.01;
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Joint and Several Liability – This Chapter;
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Alimony Issues – This Chapter;
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Community Property Issues – See Chapter 1.10;
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Property Settlements and Transfers Between Spouses - This Chapter;
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Family Support – This Chapter;
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Pension Distributions under Qualified Domestic Relations Orders – See Chapter 4.01.
Related IRC and IRS Forms & Publications
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Pub 504 - Divorced or Separated Individuals
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Pub 1819 - Divorce - An IRS Perspective - Life Cycle Product
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8332 – Exemption Release – Custodial Parent
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IRC Sec 71 – Alimony and Separate Maintenance Payments (stricken by TCJA)
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IRC Sec 1041 – Transfers of Property Between Spouses or Incident to Divorce