Publication 504 |
2001 Tax Year |
Introduction
This publication explains tax rules that apply if you are divorced
or separated from your spouse. It covers general filing information
and can help you choose your filing status. It also can help you
decide which exemptions you are entitled to claim, including
exemptions for dependents.
The publication also discusses payments and transfers of property
that often occur as a result of divorce and how you must treat them on
your tax return. Examples include alimony, child support, other
court-ordered payments, property settlements, and transfers of
individual retirement arrangements. In addition, this publication also
explains deductions allowed for some of the costs of obtaining a
divorce and how to handle tax withholding and estimated tax payments.
The last part of the publication explains special rules that may
apply to persons who live in community property states.
Comments and suggestions.
We welcome your comments about this publication and your
suggestions for future editions.
You can e-mail us while visiting our web site at
www.irs.gov.
You can write to us at the following address:
Internal Revenue Service
Technical Publications Branch
W:CAR:MP:FP:P
1111 Constitution Ave. NW
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be
helpful if you would include your daytime phone number, including the
area code, in your correspondence.
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