Table of Contents

• Publication 504 - Introductory Material
  • Reminders
  • Introduction
    • Ordering forms and publications.
    • Tax questions.
  • Useful Items - You may want to see:
• Publication 504 - Main Contents
  • Filing Status
    • Unmarried persons.
    • Married persons.
    • Exception.
    • Married Filing Jointly
    • Married Filing Separately
    • Head of Household
  • Exemptions
    • Personal Exemptions
    • Exemptions for Dependents
    • Phaseout of Exemptions
  • Alimony
    • Invalid decree.
    • Amended instrument.
    • General Rules
    • Instruments Executed After 1984
    • Instruments Executed Before 1985
  • Qualified Domestic Relations Order
    • Rollovers.
  • Individual Retirement Arrangements
  • Property Settlements
    • Transfer Between Spouses
    • Gift Tax on Property Settlements
    • Sale of Jointly-Owned Property
  • Costs of Getting a Divorce
  • Tax Withholding and Estimated Tax
  • Community Property
    • Community Income
    • Alimony (Community Income)
  • How To Get Tax Help
    • Taxpayer Advocacy Panel (TAP).
    • Low Income Taxpayer Clinics (LITCs).
• Index