Important Reminders
Relief from joint liability. In some cases, one spouse may be relieved of joint liability for tax, interest, and penalties on a joint tax return. For more
information, see
Relief from joint liability under Joint Return.
Social security numbers for dependents. You must include the taxpayer identification number (generally the social security number) of every person for whom you claim
an exemption. See
Exemptions for Dependents under Exemptions, later.
Individual taxpayer identification number (ITIN). The IRS will issue an ITIN to a nonresident or resident alien who does not have and is not eligible to get a social security
number (SSN). To apply
for an ITIN, Form W–7, Application for IRS Individual Taxpayer Identification Number, must be filed with the IRS. It usually takes
about 4 to 6 weeks to get an ITIN. The ITIN is entered wherever an SSN is requested on a tax return. If you are required to
include another person's
SSN on your return and that person does not have and cannot get an SSN, enter that person's ITIN.
Change of address. If you change your mailing address, be sure to notify the Internal Revenue Service. You can use Form 8822, Change of Address.
Mail it to the Internal Revenue Service Center for your old address. (Addresses for the Service Centers are on the back of
the form.)
Change of name. If you change your name, be sure to notify the Social Security Administration using Form SS–5, Application for a Social Security
Card.
Change of withholding. If you have been claiming a withholding exemption for your spouse, and you divorce or legally separate, you must give your
employer a new Form
W–4, Employee's Withholding Allowance Certificate, within 10 days after the divorce or separation showing the correct number of
exemptions.
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of
missing children
selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children
home by looking at the
photographs and calling 1–800–THE–LOST (1–800–843–5678) if you recognize a child.
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 at *[email protected]. Please put “Publications Comment” on the subject line.
You can write to us at the following address:
Internal Revenue Service
Individual Forms and Publications Branch
SE:W:CAR:MP:T:I
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.
