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IRS Publication 504 (Divorced Or Separated Individuals)

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IRS Publication 504 (Divorced Or Separated Individuals) Userid: CPM Schema: tipx Leadpct: 100% Pt. size: 10 Draft Ok to Print AH XSL/XML Fileid: … tions/P504/2020/A/XML/Cycle03/source (Init. & Date) _______ Page 1 of 31 15:34 - 16-Feb-2021 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. Department of the Treasury Contents Internal Revenue Service Future Developments ....................... 1 Publication 504 Reminders ............................... 1 Cat. No. 15006I Introduction .............................. 2 Filing Status .............................. 3 Married Filing Jointly ...................... 4 Divorced Married Filing Separately .................. 5 Head of Household ....................... 6 or Separated Dependents .............................. 8 Qualifying Child or Qualifying Relative ......... 8 Individuals Children of Divorced or Separated Parents (or Parents Who Live Apart) ..... 8 Qualifying Child of More Than One For use in preparing Person .......................... 11 Returns Alimony ................................ 12 2020 General Rules ......................... 13 Certain Rules for Instruments Executed After 1984 .............................. 14 Alimony Requirements ................ 15 Recapture of Alimony ................. 16 Instruments Executed Before 1985 .......... 17 Qualified Domestic Relations Order ........... 19 Individual Retirement Arrangements .......... 19 Property Settlements ...................... 19 Transfer Between Spouses ................ 19 Gift Tax on Property Settlements ............ 22 Gift Tax Return ...................... 22 Sale of Jointly Owned Property ............. 22 Costs of Getting a Divorce .................. 23 Tax Withholding and Estimated Tax ........... 23 Community Property ...................... 23 Community Income ...................... 23 Alimony (Community Income) .............. 25 How To Get Tax Help ...................... 26 Index .................................. 29 Future Developments For the latest information about developments related to Pub. 504, such as legislation enacted after this publication was published, go to IRS.gov/Pub504. Reminders Get forms and other information faster and easier at: Change of withholding. The Form W-4 no longer uses • IRS.gov (English) • IRS.gov/Korean (한국어) • IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский) personal allowances to calculate your income tax with- • IRS.gov/Chinese (中文) • IRS.gov/Vietnamese (TiếngViệt) holding. If you have been claiming a personal allowance Feb 16, 2021 Page 2 of 31 Fileid: … tions/P504/2020/A/XML/Cycle03/source 15:34 - 16-Feb-2021 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. for your spouse, and you divorce or legally separate, you filing information and can help you choose your filing sta- must give your employer a new Form W-4, Employee’s tus. It can also help you decide which benefits you are en- Withholding Certificate, within 10 days after the divorce or titled to claim. separation. For more information on withholding and when The publication also discusses payments and transfers you must furnish a new Form W-4, see Pub. 505, Tax of property that often occur as a result of divorce and how Withholding and Estimated Tax. you must treat them on your tax return. Examples include Divorce or separation instruments after 2018. alimony, child support, other court-ordered payments, Amounts paid as alimony or separate maintenance pay- property settlements, and transfers of individual retire- ments under a divorce or separation instrument executed ment arrangements. In addition, this publication also ex- after 2018 won't be deductible by the payer. Such plains deductions allowed for some of the costs of obtain- amounts also won't be includible in the income of the re- ing a divorce and how to handle tax withholding and cipient. The same is true of alimony paid under a divorce estimated tax payments. or separation instrument executed before 2019 and modi- The last part of the publication explains special rules fied after 2018, if the modification expressly states that the that may apply to persons who live in community property alimony isn't deductible to the payer or includible in the in- states. come of the recipient. Comments and suggestions. We welcome your com- Relief from joint liability. In some cases, one spouse ments about this publication and suggestions for future may be relieved of joint liability for tax, interest, and penal- editions. ties on a joint tax return. For more information, see Relief You can send us comments through IRS.gov/ from joint liability under Married Filing Jointly. FormComments. Or, you can write to the Internal Reve- Social security numbers for dependents. You must in- nue Service, Tax Forms and Publications, 1111 Constitu- clude on your tax return the taxpayer identification number tion Ave. NW, IR-6526, Washington, DC 20224. (generally, the social security number (SSN)) of every de- Although we can’t respond individually to each com- pendent you claim. See Dependents, later. ment received, we do appreciate your feedback and will consider your comments and suggestions as we revise Using and getting an ITIN. The ITIN is entered wher- our tax forms, instructions, and publications. Do not send ever an SSN is requested on a tax return. If you’re re- tax questions, tax returns, or payments to the above ad- quired to include another person's SSN on your return and dress. that person doesn’t have and can’t get an SSN, enter that person's ITIN. The IRS will issue an ITIN to a nonresident Getting answers to your tax questions. If you have or resident alien who doesn’t have and isn’t eligible to get a tax question not answered by this publication or the How an SSN. To apply for an ITIN, file Form W-7, Application To Get Tax Help section at the end of this publication, go for IRS Individual Taxpayer Identification Number, with the to the IRS Interactive Tax Assistant page at IRS.gov/ IRS. Allow 7 weeks for the IRS to notify you of your ITIN Help/ITA where you can find topics by using the search application status (9 to 11 weeks if you submit the applica- feature or viewing the categories listed. tion during peak processing periods (January 15 through Getting tax forms, instructions, and publications. April 30) or if you’re filing from overseas). If you haven't re- Visit IRS.gov/Forms to download current and prior-year ceived your ITIN at the end of that time, you can call the forms, instructions, and publications. IRS to check the status of your application. For more infor- mation, go to IRS.gov/FormW7. Ordering tax forms, instructions, and publications. Change of address. If you change your mailing address, Go to IRS.gov/OrderForms to order current forms, instruc- be sure to notify the IRS. You can use Form 8822, tions, and publications; call 800-829-3676 to order Change of Address. prior-year forms and instructions. The IRS will process your order for forms and publications as soon as possible. Change of name. If you change your name, be sure to Do not resubmit requests you’ve already sent us. You can notify the Social Security Administration using Form SS-5, get forms and publications faster online. Application for a Social Security Card. Photographs of missing children. The IRS is a proud Useful Items partner with the National Center for Missing & Exploited You may want to see: Children® (NCMEC). Photographs of missing children se- lected by the Center may appear in this publication on pa- Publications ges that would otherwise be blank. You can help bring these children home by looking at the photographs and 501 501 Dependents, Standard Deduction, and Filing calling 800-THE-LOST (800-843-5678) if you recognize a Information child. 544 544 Sales and Other Dispositions of Assets 555 555 Community Property 590-A 590-A Contributions to Individual Retirement Introduction Arrangements (IRAs) This publication explains tax rules that apply if you are di- vorced or separated from your spouse. It covers general Page 2 Publication 504 (2020) Page 3 of 31 Fileid: … tions/P504/2020/A/XML/Cycle03/source 15:34 - 16-Feb-2021 The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing. 590-B 590-B Distributions from Individual Retirement However, individuals who have entered into a registered Arrangements (IRAs) domestic partnership, civil union, or other similar relation- ship that isn’t called a marriage under state (or foreign) 971 971 Innocent Spouse Relief law aren’t married for federal tax purposes. For more infor- 974 974 Premium Tax Credit mation, see Pub. 501. Forms (and Instructions) Exception. If you live apart from your spouse, under certain circumstances, you may be considered unmarried 8332 8332 Release/Revocation of Release of Claim to and can file as head of household. See Head of House- Exemption for Child by Custodial Parent hold, later. 8379 8379 Injured Spouse Allocation Health care law considerations. Under the health care 8857 8857 Request for Innocent Spouse Relief law, you must have qualifying health care coverage. See How To Get Tax Help near the end of this publication Qualifying health care coverage (also called minimum for information about getting publications and forms. essential coverage) includes: • Most coverage through government-sponsored pro- grams (including Medicaid coverage, Medicare parts Filing Status A or C, the Children’s Health Insurance Program (CHIP), certain benefits for veterans
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