A

Allocation worksheet, Joint Return Versus Separate Returns

Annulment, Divorce or separation.

Assistance (see Tax help)

B

Basis of property, death of spouse

, Death of spouse.

Business expenses, Business and investment expenses.

C

Child tax credit, Child tax credit.

Civil service annuities, Civil service retirement.

Community income defined, Community or Separate Property and Income

Community income, special rules

, Certain community income.

Community property defined, Community or Separate Property and Income

Community property laws disregarded, Community Property Laws Disregarded

D

Death of spouse, basis of property, Death of spouse.

Dependents, Personal exemptions and dependents.

Divorce, Divorce or separation.

Domicile, home, Domicile

E

Earned income credit, Earned income credit.

End of the marital community, End of the Marital Community

Equitable relief, Equitable relief.

Estimated tax, Estimated tax.

Example, Example

Exemptions, Personal exemptions and dependents.

Expenses, business and investment, Business and investment expenses.

F

FERS annuities, Civil service retirement.

Free tax services, How To Get Tax Help

G

Gains and losses, Gains and losses.

H

Help (see Tax help)

I

Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs).

Investment expenses, Business and investment expenses.

J

Joint return vs. separate returns, Joint Return Versus Separate Returns

L

Lump-sum distributions, Lump-sum distributions.

M

Military retirement pay, Military retirement pay.

More information (see Tax help)

N

Nonresident alien spouse, Nonresident alien spouse.

O

Overpayments, Overpayments.

P

Partnership income, Partnership income.

Personal expenses, Personal expenses.

Publications (see Tax help)

R

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

S

Self-employment tax, Self-employment tax.

Separate income defined, Community or Separate Property and Income

Separate property defined, Community or Separate Property and Income

Separate returns vs. joint return, Joint Return Versus Separate Returns

Separated spouses, Spouses living apart all year.

Separation, Divorce or separation.

Spousal agreements, Spousal agreements.

Spouses living apart, Spouses living apart all year.

T

Tax help, How To Get Tax Help

Taxpayer Advocate, Contacting your Taxpayer Advocate.

TTY/TDD information, How To Get Tax Help

W

Withholding tax, Withholding tax.