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Pub. 504, Divorced or Separated Individuals 2005 Tax Year

Publication 504 - Introductory Material


What's New

Head of household. Beginning in 2005, you will use new rules to determine whether someone is your qualifying person so you can claim head of household filing status. To be your qualifying person, a child generally must be your “qualifying child.” See Head of Household.

Exemption for dependent. Beginning in 2005, you will use new rules to determine whether you can claim an exemption for a dependent. Your dependent can be either a “qualifying child” or a “qualifying relative.” See Exemptions for Dependents.

Hurricane Katrina tax relief. Emergency tax relief was enacted as a result of Hurricane Katrina. The tax benefits provided by this relief include the following.

  • An additional exemption amount if you provided housing for a person displaced by Hurricane Katrina.

  • Special rules for time and support tests for people who were temporarily relocated because of Hurricane Katrina.

For more details on these and other tax benefits related to Hurricane Katrina, see Publication 4492.

Caution
At the time this publication went to print, Congress was considering legislation that would provide additional tax relief for individuals affected by Hurricanes Katrina, Rita, and Wilma. For more details, and to find out if this legislation was enacted, see Publication 4492.

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 Married Filing Jointly.

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, file Form W-7, Application for IRS Individual Taxpayer Identification Number, 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.

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 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, IR-6406
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.

  You can email us at *[email protected]. (The asterisk must be included in the address.) Please put “Publications Comment” on the subject line. Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.

Tax questions.   If you have a tax question, visit www.irs.gov or call 1-800-829-1040. We cannot answer tax questions at either of the addresses listed above.

Ordering forms and publications.   Visit www.irs.gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the National Distribution Center at the address shown under How To Get Tax Help in the back of this publication.

Useful Items - You may want to see:

Publications

  • 501 Exemptions, Standard Deduction, and Filing Information

  • 544 Sales and Other Dispositions of Assets

  • 555 Community Property

  • 590 Individual Retirement Arrangements (IRAs)

  • 971 Innocent Spouse Relief

Form (and Instructions)

  • 8332
    Release of Claim to Exemption for Child of Divorced or Separated Parents

  • 8379
    Injured Spouse Allocation

  • 8857
    Request for Innocent Spouse Relief (And Separation of Liability and Equitable Relief)

See How To Get Tax Help near the end of this publication for information about getting publications and forms.

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