Publication 504
Divorced or Separated Individuals

For use in preparing 2002 Returns

Table of Contents

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Publication 504, Divorced or Separated Individuals

• Important Reminders
• Filing Status
  • Joint Return
  • Separate Returns
  • Head of Household
• Exemptions
  • Personal Exemptions
    • Exemption for Your Spouse
  • Exemptions for Dependents
  • Dependency Tests
    • 1. Member of Household or Relationship Test
    • 2. Citizen or Resident Test
    • 3. Joint Return Test
    • 4. Gross Income Test
    • 5. Support Test
    • Support Test for Child of Divorced or Separated Parents
    • Medical Expenses
    • Multiple Support Agreement
  • Phaseout of Exemptions
• Alimony
  • General Rules
  • Instruments Executed After 1984
    • Alimony Requirements
    • Recapture of Alimony
  • Instruments Executed Before 1985
    • Alimony Requirements
    • Alimony Trusts, Annuities, and Endowment Contracts
• Qualified Domestic Relations Order
• Individual Retirement Arrangements
• Property Settlements
  • Transfer Between Spouses
  • Gift Tax on Property Settlements
    • Exceptions
    • Gift Tax Return
  • Sale of Jointly-Owned Property
• Costs of Getting a Divorce
• Tax Withholding and Estimated Tax
• Community Property
  • Community Income
    • Spouses Living Apart All Year
    • Ending the Community
  • Alimony (Community Income)
• How To Get Tax Help

Index

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A

• Alimony
• Alimony, Community income
• Alimony, Deduction
• Alimony, Fees for getting
• Alimony, Instruments executed after 1984
• Alimony, Instruments executed before 1985
• Alimony, Recapture
• Alimony, Withholding, nonresident alien
• Annulment decree

C

• Change of name
• Child
• Child support
• Child support
• Child support
• Child support
• Citizen or resident test
• Community income

D

• Deductions
• Dependency tests
• Dependent, Child
• Dependent, Custodial parent
• Dependent, Noncustodial parent
• Divorce decree, Amended
• Divorce decree, Costs of getting
• Divorce decree, Invalid
• Domicile

E

• Earned income
• Earned income
• Endowment contracts
• Exemptions, Dependent
• Exemptions, Personal
• Exemptions, Spouse

F

• Filing status, Head of household
• Filing status, Joint return
• Filing status, Separate returns
• Form, 2120
• Form, 709
• Form, 8332
• Form, 8379
• Form, 8822
• Form, 8857
• Form, W-4

G

• Gross income test

H

• Home owned jointly, Payments for
• Home owned jointly, Support for dependent

I

• Important reminders
• Individual retirement arrangements (IRAs)
• Itemized deductions
• ITIN

J

• Joint liability, Relief from
• Joint return test for dependents

L

• Life insurance premiums

M

• Marital status
• Medical expenses, child of divorced or separated parents
• Medical savings accounts
• Member of household or relationship test

N

• Nonresident alien, Spouse

P

• Phaseout of exemptions
• Property settlements
• Property settlements, Gift tax
• Property settlements, Jointly-owned property, sale of

Q

• Qualified domestic relations order (QDRO)

R

• Relief from joint liability

S

• Section 1041 election
• Separate maintenance decree
• Separate maintenance decree
• Separate returns
• Separate returns
• Social security number, dependents
• Suggestions for publication
• Support test, dependents, Children of divorced or separated parents

T

• Tax advice, fees for
• Taxpayer Advocate
• TTY/TDD information