, Including the recapture in income., Transfers in trust.

A

Address, change of, Reminders

Adopted children:

Authorized placement agency, Authorized placement agency.

Citizen or resident test, Special rule for your adopted child.

Head of household requirements, Requirements.

Member of household or relationship test, Child.

Aliens (see Nonresident aliens)

Alimony, Alimony, Proceeds not alimony.

Payments not included as, Payments not alimony.

Alimony:

Annuity proceeds as, Alimony Trusts, Annuities, and Endowment Contracts

Child support, difference from, Child support., Child support., Child support.

Community Income, Alimony (Community Income)

Deductions:

Alimony paid, Deducting alimony paid.

Fees paid for getting, Fees for getting alimony.

Recapture amount, Deducting the recapture.

Definition of, Alimony

Divorce decree defined, Divorce or separation instrument.

Endowment contract proceeds as, Alimony Trusts, Annuities, and Endowment Contracts

Fees paid for getting, Fees for getting alimony.

Former spouse, defined for purposes of, Spouse or former spouse.

Instruments executed after 1984, Instruments Executed After 1984

Instruments executed before 1985, Exception for instruments executed before 1985., Instruments Executed Before 1985

Jointly-owned home:

Expenses for, as alimony (Table 2),

Payments for, Payments for jointly-owned home.

Separate residences in, Spouses cannot be members of the same household.

Life insurance premiums, Life insurance premiums.

Marital or family relationship, Marital or family relationship.

Mortgage payments as, Payments for jointly-owned home.

No exemption for spouse, Alimony paid.

Payments after death of recipient spouse, Liability for payments after death of recipient spouse.

Payments designated as not alimony, Payments designated as not alimony.

Payments for jointly-owned home, Payments for jointly-owned home.

Payments must be in cash, Payments must be in cash.

Payments of fixed sum, Payments of a fixed sum.

Payments subject to contingencies, Payments subject to contingencies.

Payments to third party, Payments to a third party., Payments to a third party.

Property settlement, Property settlement.

Recapture rule, Recapture of Alimony

Recapture rule:

Determination of (Worksheet A), How to figure and report the recapture.

How to figure and report, How to figure and report the recapture.

When to apply, When to apply the recapture rule.

Reporting alimony received, Reporting alimony received.

Requirements for post-1984 instruments, Instruments Executed After 1984

Requirements for pre-1985 instruments, Alimony Requirements

Separation agreement defined, Divorce or separation instrument.

Social security number of recipient required for deduction, Alimony

Spouse, defined for purposes of, Spouse or former spouse.

Spouses cannot be members of the same household, Spouses cannot be members of the same household.

Substitute payments, Substitute payments.

Trust proceeds as, Alimony Trusts, Annuities, and Endowment Contracts

Underpayment of, Underpayment.

Withholding, nonresident aliens, Withholding on nonresident aliens.

Annual exclusion, gift tax, Annual exclusion.

Annuity proceeds as alimony, Alimony Trusts, Annuities, and Endowment Contracts

Annulment decrees:

Absolute decree, Ending the Community

Amended return required, Considered unmarried.

Considered unmarried, Considered unmarried.

Archer MSA, Medical savings account (MSA).

Assistance (see Tax help)

Authorized placement agencies, Authorized placement agency.

B

Basis:

Property received in settlement, Basis of property received.

Benefits paid under QDROs:

To child, Benefits paid to a child or dependent.

To dependent, Benefits paid to a child or dependent.

To former spouse, Benefits paid to a spouse or former spouse.

To spouse, Benefits paid to a spouse or former spouse.

C

Change of address, Reminders

Change of name, Reminders

Change of withholding, Reminders

Child support, Child support.

Child support:

Alimony, difference from, Child support., Child support.

Back child support, Back child support.

Clearly associated with contingency, Clearly associated with a contingency.

Contingency relating to child, Contingency relating to your child.

Payment specifically designated as, Specifically designated as child support.

Children

Adopted (see Adopted children)

Dependency tests (see Dependency tests)

Children:

Benefits paid to, under QDRO, Benefits paid to a child or dependent.

Foster children, Requirements.

Photographs of missing children, Reminders

Citizen or resident test:

For adopted child, Special rule for your adopted child.

For dependents, 2. Citizen or Resident Test

Comments on publication, Comments and suggestions.

Community income, Community Income

Community income:

Alimony, difference from, Alimony (Community Income)

Ending the marital community, Ending the Community

Relief from separate return liability, Relief from separate return liability for community income., Requesting relief.

Spousal agreements, Spousal agreements.

Spouses living apart all year, Spouses Living Apart All Year

Spouses living apart all year:

Earned income, Earned income.

Other income, Other income.

Partnership income or loss, Partnership income or loss.

Separate property income, Separate property income.

Social security benefits, Social security benefits.

Trade or business income, Trade or business income.

Community property, Community Property, Alimony (Community Income)

(see also Community income)

Community property:

Ending the marital community, Ending the Community

Injured spouse, Injured spouse.

Laws disregarded, Community property laws disregarded.

States, Community property states.

Considered married, Considered married.

Considered unmarried, Considered unmarried., Considered unmarried.

Costs of getting divorce, Costs of Getting a Divorce

Costs of getting divorce:

Fees for tax advice, Fees for tax advice.

Nondeductible expenses, Nondeductible expenses.

Custodial parent:

Support test, Custodial parent.

Custody, determination of, Custody.

D

Death of recipient spouse., Alimony Requirements

Debts of spouse:

Refund applied to, Tax refund applied to spouse's debts.

Deductions:

Alimony paid, Deducting alimony paid.

Alimony recapture, Deducting the recapture.

Limits on IRAs, IRA contribution and deduction limits.

Marital, Marital deduction.

Dependency tests, Dependency Tests, Exemptions

Dependency tests:

Citizen or resident test, 2. Citizen or Resident Test

Gross income test, 4. Gross Income Test

Joint return test, 3. Joint Return Test

Member of household or relationship test, 1. Member of Household or Relationship Test

Student, gross income test, Student.

Support test, 5. Support Test

Support test:

Capital items, Capital items.

Child of divorced or separated parents, Support Test for Child of Divorced or Separated Parents, Dependency Tests

Child support, Child support.

Custodial parent, Custodial parent.

Items not included, Items not to include in support.

Joint ownership of home, Joint ownership of home.

Medical expenses, Medical Expenses

Noncustodial parent, Noncustodial parent.

Support provided by others, Support provided by others.

Written declaration of custody, Written declaration.

Dependents:

Benefits paid to, under QDRO, Benefits paid to a child or dependent.

Custodial parent, Custodial parent.

Exemption for, Exemptions for Dependents, Dependency Tests

Noncustodial parent, Noncustodial parent.

Social security numbers, Reminders

Divorce decrees:

Absolute decree, Ending the Community

Amended, Amended instrument.

Considered unmarried, Considered unmarried.

Costs of getting, Costs of Getting a Divorce

Defined for purposes of alimony, Divorce or separation instrument.

Invalid, Invalid decree.

Support test:

Post-1984, Divorce decree or separation agreement made after 1984.

Pre-1985, Divorce decree or separation agreement made before 1985.

Domestic relations orders (see Qualified domestic relations orders (QDROs))

Domicile, Community Income

E

Earned income, Earned income.

Endowment contract proceeds as alimony, Alimony Trusts, Annuities, and Endowment Contracts

Equitable relief (see Relief from joint liability)

Estimated tax, Tax Withholding and Estimated Tax

Estimated tax:

Joint payments, Joint estimated tax payments.

Exemptions, Exemptions, Phaseout of Exemptions

Exemptions:

Dependents, Exemptions for Dependents, Dependency Tests

Personal, Personal Exemptions

Phaseout of, Phaseout of Exemptions

Spouse, Exemption for Your Spouse

F

Fees for tax advice, Fees for tax advice.

Figures (see Tables and figures)

Filing status, Filing Status, More information.

Form 1040:

Deducting alimony paid, Deducting alimony paid.

Reporting alimony received, Reporting alimony received.

Form 1040X:

Annulment, decree of, Considered unmarried.

Form 8332:

Written declaration of custody, Written declaration.

Form 8379:

Injured spouse, Injured spouse.

Form 8857:

Innocent spouse relief, Relief from joint liability.

Form W-4:

Withholding, Tax Withholding and Estimated Tax

Form W-7:

Individual taxpayer identification number (ITIN), Reminders

Former spouse:

Defined for purposes of alimony, Spouse or former spouse.

Foster children:

Head of household requirements, Requirements.

Member of household or relationship test, Child.

Free tax services, How To Get Tax Help

Full-time student defined, Student.

G

Gift tax:

Annual exclusion, Annual exclusion.

Property settlements, Gift Tax on Property Settlements

Return, Gift Tax Return

Gross income test, 4. Gross Income Test

H

Head of household, Head of Household

Head of household:

Considered unmarried, Considered unmarried.

Father or mother, Father or mother.

Keeping up a home, Keeping up a home.

Married children, Requirements.

Nonresident alien spouse, Nonresident alien spouse.

Other relatives, Requirements.

Requirements, Requirements.

Unmarried children, Requirements.

Health savings accounts (HSAs), Health savings account (HSA).

Help (see Tax help)

Home owned jointly:

Alimony payments for, Payments for jointly-owned home.

Expenses for, as alimony (Table 2),

Sale of, Sale of home.

Support test for dependency, Joint ownership of home.

HSAs (Health savings accounts), Health savings account (HSA).

I

Identification number, Reminders

Income:, Community Income

(see also Community income)

Alimony received, Reporting alimony received.

Individual retirement arrangements (IRAs), Individual Retirement Arrangements, IRA contribution and deduction limits.

Individual taxpayer identification numbers (ITINs), Reminders

Injured spouse, Injured spouse.

Injured spouse:

Claim for refund, Injured spouse.

Claim for refund:

Statute of limitations, Injured spouse.

Community property, Injured spouse.

Innocent spouse relief, Relief from joint liability.

Insurance premiums, Life insurance premiums.

Invalid decree, Invalid decree.

IRAs (Individual retirement arrangements), Individual Retirement Arrangements, IRA contribution and deduction limits.

Itemized deductions on separate returns, Itemized deductions.

ITINs (Individual taxpayer identification numbers), Reminders

J

Joint liability:

Relief from, Reminders, Relief from joint liability.

Joint return test for dependents, 3. Joint Return Test

Joint returns, Joint Return

Joint returns:

Change from separate return, Joint return after separate returns.

Change to separate return, Separate returns after joint return.

Divorced taxpayers, Divorced taxpayers.

Exemption for spouse, Joint return.

Joint and individual liability, Joint and individual liability.

Relief from joint liability, Relief from joint liability.

Signing, Signing a joint return.

Jointly-owned home:

Alimony payments for, Payments for jointly-owned home.

Expenses for, as alimony (Table 2),

Sale of, Sale of Jointly-Owned Property, Sale of home.

Support test for dependency, Joint ownership of home.

L

Liability for taxes (see Relief from joint liability)

Life insurance premiums as alimony, Life insurance premiums.

M

Marital community, ending, Ending the Community

Marital status, Marital status.

Medical and dental expenses:

Child of divorced or separated parents, Medical Expenses

Medical savings accounts (MSAs), Medical savings account (MSA).

Member of household or relationship test for dependents, 1. Member of Household or Relationship Test

Member of household or relationship test for dependents:

Children, Child.

Member of household defined, Member of household.

Missing children, photographs of, Reminders

More information (see Tax help)

Mortgage payments as alimony, Payments for jointly-owned home.

MSAs (Medical savings accounts), Medical savings account (MSA).

Multiple support agreements, Multiple Support Agreement

Multiple support agreements:

Exemption, who can claim (Figure 2), Multiple Support Agreement

N

Name, change of, Reminders

Noncustodial parent, Noncustodial parent.

Nondeductible expenses, Nondeductible expenses.

Nonresident aliens:

Head of household, Nonresident alien spouse.

Joint returns, Nonresident alien.

Withholding, Withholding on nonresident aliens.

P

Personal exemptions, Personal Exemptions

Phaseout of exemptions, Phaseout of Exemptions

Property settlements, Property Settlements, Sale of home.

Property settlements:

Annual exclusion, Annual exclusion.

Basis of property received, Basis of property received.

Gift tax, Gift Tax on Property Settlements

Gift tax:

Return, Gift Tax Return

Incident to divorce, defined, Incident to divorce.

Marital deduction, Marital deduction.

Property received

Section 1041 election, Basis of property received.

Property received before July 19, 1984, Property received before July 19, 1984.

Property transferred pursuant to divorce (Table 3),

Related to end of marriage, defined, Related to the ending of marriage.

Reporting income from, Reporting income from property.

Section 1041 election, Basis of property received.

Tax treatment of property received, Tax treatment of property received.

Publications (see Tax help)

Q

Qualified domestic relations orders (QDROs), Qualified Domestic Relations Order

Qualified domestic relations orders (QDROs):

Benefits paid to child or dependent, Benefits paid to a child or dependent.

Benefits paid to spouse or former spouse, Benefits paid to a spouse or former spouse.

Rollovers, Rollovers.

R

Recapture of alimony, Recapture of Alimony

Recapture of alimony:

Deducting, Deducting the recapture.

Determination of (Worksheet A), How to figure and report the recapture.

How to figure and report, How to figure and report the recapture.

When to apply, When to apply the recapture rule.

Refunds:

Injured spouse, community property, Injured spouse.

Spouse's debts, applied to, Tax refund applied to spouse's debts.

Related persons, Related.

Relief from joint liability, Reminders, Relief from joint liability.

Relief from separate return liability

Community income, Relief from separate return liability for community income.

Reminders:

Individual taxpayer identification number (ITIN), Reminders

Joint liability, relief from, Reminders

Social security numbers for dependents, Reminders

Reporting requirements:

Alimony recapture, How to figure and report the recapture.

Alimony received, Reporting alimony received.

Resident test for dependents, 2. Citizen or Resident Test

Returns

Joint (see Joint returns)

Separate (see Separate returns)

Returns:

Amended return required, Considered unmarried.

Rollovers, Rollovers.

S

Sales of jointly-owned property, Sale of Jointly-Owned Property

School defined, Student.

Section 1041 election, Basis of property received.

Separate maintenance decrees, Considered unmarried., Divorce or separation instrument., Ending the Community

Separate returns, Separate Returns

Separate returns:

Change to or from joint return, Joint return after separate returns.

Community or separate income, Community or separate income.

Exemption for spouse, Separate return.

Itemized deductions, Itemized deductions.

Relief from liability, Relief from separate return liability for community income.

Separate liability, Separate liability.

Tax consequences, Separate returns may give you a higher tax.

Separation agreements, Ending the Community

Separation agreements:

Defined for purposes of alimony, Divorce or separation instrument.

Support test:

Post-1984, Divorce decree or separation agreement made after 1984.

Pre-1985, Divorce decree or separation agreement made before 1985.

Separation of liability (see Relief from joint liability)

Settlement of property (see Property settlements)

Social security benefits, Social security benefits.

Social security numbers (SSNs):

Alimony recipient's number required, Alimony

Dependents, Reminders

Spousal IRA, Spousal IRA.

Spouse:

Defined for purposes of alimony, Spouse or former spouse.

Refund applied to debts, Tax refund applied to spouse's debts.

Statute of limitations:

Amended return, Considered unmarried.

Injured spouse claim, Injured spouse.

Students:

Full-time student defined, Student.

Gross income test, Student.

School defined, Student.

Suggestions for publication, Comments and suggestions.

Support test for dependents, 5. Support Test, Dependency Tests

Support test for dependents:

Capital items, Capital items.

Child of divorced or separated parents, Support Test for Child of Divorced or Separated Parents, Dependency Tests

Child support, Child support.

Custodial parent, Custodial parent.

Items not included, Items not to include in support.

Joint ownership of home, Joint ownership of home.

Medical expenses, Medical Expenses

Noncustodial parent, Noncustodial parent.

Support provided by others, Support provided by others.

Written declaration of custody, Written declaration.

T

Tables and figures:

Itemized deductions on separate returns (Table 1),

Jointly-owned home, expenses for, as alimony (Table 2),

Multiple support agreement, who can claim exemption under (Figure 2), Multiple Support Agreement

Property transferred pursuant to divorce (Table 3),

Support test for child of divorced or separated parents (Figure 1), Custody.

Tax advice fees, Fees for tax advice.

Tax help, How To Get Tax Help

Tax withholding (see Withholding)

Taxpayer Advocate, Contacting your Taxpayer Advocate.

Taxpayer identification numbers, Reminders

Third parties:

Alimony payments to, Payments to a third party., Payments to a third party.

Property settlements, transfers to, Transfers to third parties.

Trust proceeds as alimony, Alimony Trusts, Annuities, and Endowment Contracts

TTY/TDD information, How To Get Tax Help

U

Underpayment of alimony, Underpayment.

W

Withholding:

Change of, Reminders, Tax Withholding and Estimated Tax

Nonresident aliens, Withholding on nonresident aliens.

Worksheets:

Recapture of alimony (Worksheet A), How to figure and report the recapture.