PDF document

- 1 -

Userid: CPM Schema: tipx Leadpct: 100% Pt. size: 10 Draft Ok to Print
AH XSL/XML Fileid: … tions/p504/2023/a/xml/cycle04/source (Init. & Date) _______

Page 1 of 30 6:03 - 8-Jan-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Department of the Treasury
Internal Revenue Service
Future Developments
For the latest information about developments related to
Publication 504 Pub. 504, such as legislation enacted after this publication
Cat. No. 15006I was published, go to IRS.gov/Pub504.

Divorced Reminders
Change of withholding. The Form W-4 no longer uses
or Separated personal allowances to calculate your income tax with-
holding. If you have been claiming a personal allowance
for your spouse, and you divorce or legally separate, you
Individuals must give your employer a new Form W-4, Employee’s
Withholding Certificate, within 10 days after the divorce or
For use in preparing separation. For more information on withholding and when
you must furnish a new Form W-4, see Pub. 505.
2023 Returns Relief from joint liability. In some cases, one spouse
may be relieved of joint liability for tax, interest, and penal-
ties on a joint tax return. For more information, see Relief
from joint liability under Married Filing Jointly.
Social security numbers for dependents. You must in-
clude on your tax return the taxpayer identification number
(generally, the social security number (SSN)) of every de-
pendent you claim. See Dependents, later.
Using and getting an Individual Taxpayer Identifica-
tion Number. The Individual Taxpayer Identification
Number (ITIN) is entered wherever an SSN is requested
on a tax return. If you’re required to include another per-
son's SSN on your return and that person doesn’t have
and can’t get an SSN, enter that person's ITIN. The IRS
will issue an ITIN to a nonresident or resident alien who
doesn’t have and isn’t eligible to get an SSN. To apply for
an ITIN, file Form W-7, Application for IRS Individual Tax-
payer Identification Number, with the IRS. Allow 7 weeks
for the IRS to notify you of your ITIN application status (9
to 11 weeks if you submit the application during peak pro-
cessing periods (January 15 through April 30) or if you’re
filing from overseas). If you haven't received your ITIN at
the end of that time, you can call the IRS to check the sta-
tus of your application. For more information, go to
IRS.gov/FormW7.
Change of address. If you change your mailing address,
be sure to notify the IRS. You can use Form 8822, Change
of Address.
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.
Photographs of missing children. The IRS is a proud
partner with the National Center for Missing & Exploited
Children® (NCMEC). Photographs of missing children se-
lected by the Center may appear in this publication on pa-
ges that would otherwise be blank. You can help bring
Get forms and other information faster and easier at: these children home by looking at the photographs and
• IRS.gov (English) • IRS.gov/Korean (한국어) calling 800-THE-LOST (800-843-5678) if you recognize a
• IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский)
• IRS.gov/Chinese (中文) • IRS.gov/Vietnamese (Tiếng Việt) child.

Dec 12, 2023

- 2 -

Page 2 of 30 Fileid: … tions/p504/2023/a/xml/cycle04/source 6:03 - 8-Jan-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

555 555 Community Property
Introduction 590-A 590-A Contributions to Individual Retirement
Arrangements (IRAs)
This publication explains tax rules that apply if you are di-
vorced or separated from your spouse. It covers general 590-B 590-B Distributions from Individual Retirement
filing information and can help you choose your filing sta- Arrangements (IRAs)
tus. It can also help you decide which benefits you are en- 971 971 Innocent Spouse Relief
titled to claim.
The publication also discusses payments and transfers 974 974 Premium Tax Credit (PTC)
of property that often occur as a result of divorce and how
you must treat them on your tax return. Examples include Forms (and Instructions)
alimony, child support, other court-ordered payments, 8332 8332 Release/Revocation of Release of Claim to
property settlements, and transfers of individual retirement Exemption for Child by Custodial Parent
arrangements. In addition, this publication also explains
8379
deductions allowed for some of the costs of obtaining a di- 8379 Injured Spouse Allocation
vorce and how to handle tax withholding and estimated 8857 8857 Request for Innocent Spouse Relief
tax payments.
The last part of the publication explains special rules See How To Get Tax Help near the end of this publication
that may apply to persons who live in community property for information about getting publications and forms.
states.

Comments and suggestions. We welcome your com-
ments about this publication and suggestions for future Filing Status
editions.
Your filing status is used in determining whether you must
You can send us comments through IRS.gov/
file a return, your standard deduction, and the correct tax.
FormComments. Or, you can write to the Internal Revenue
It may also be used in determining whether you can claim
Service, Tax Forms and Publications, 1111 Constitution
certain other deductions and credits. The filing status you
Ave. NW, IR-6526, Washington, DC 20224.
can choose depends partly on your marital status on the
Although we can’t respond individually to each com-
last day of your tax year.
ment received, we do appreciate your feedback and will
consider your comments and suggestions as we revise Marital status. If you are unmarried, your filing status is
our tax forms, instructions, and publications. Don’t send single or, if you meet certain requirements, head of house-
tax questions, tax returns, or payments to the above ad- hold or qualifying surviving spouse. If you are married,
dress. your filing status is either married filing a joint return or
Getting answers to your tax questions. If you have married filing a separate return. For information about the
a tax question not answered by this publication or the How single and qualifying surviving spouse filing statuses, see
To Get Tax Help section at the end of this publication, go Pub. 501.
to the IRS Interactive Tax Assistant page at IRS.gov/ Unmarried persons. You are unmarried for the whole
Help/ITA where you can find topics by using the search year if either of the following applies.
feature or viewing the categories listed.
• You have obtained a final decree of divorce or sepa-
Getting tax forms, instructions, and publications. rate maintenance by the last day of your tax year. You
Go to IRS.gov/Forms to download current and prior-year must follow your state law to determine if you are di-
forms, instructions, and publications. vorced or legally separated.
Ordering tax forms, instructions, and publications. Exception. If you and your spouse obtain a di-
Go to IRS.gov/OrderForms to order current forms, instruc- vorce in one year for the sole purpose of filing tax re-
tions, and publications; call 800-829-3676 to order turns as unmarried individuals, and at the time of di-
prior-year forms and instructions. The IRS will process vorce you intend to remarry each other and do so in
your order for forms and publications as soon as possible. the next tax year, you and your spouse must file as
Don’t resubmit requests you’ve already sent us. You can married individuals.
get forms and publications faster online. • You have obtained a decree of annulment, which
holds that no valid marriage ever existed. You must file
Useful Items amended returns (Form 1040-X, Amended U.S. Indi-
You may want to see: vidual Income Tax Return) for all tax years affected by
the annulment that aren’t closed by the statute of limi-
Publications tations. The statute of limitations generally doesn’t end
until 3 years (including extensions) after the date you
501 501 Dependents, Standard Deduction, and Filing file your original return or within 2 years after the date
Information you pay the tax. On the amended return, you will
change your filing status to single or, if you meet cer-
544 544 Sales and Other Dispositions of Assets
tain requirements, head of household.

2 Publication 504 (2023)

- 3 -

Page 3 of 30 Fileid: … tions/p504/2023/a/xml/cycle04/source 6:03 - 8-Jan-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Married persons. You are married for the whole year if Joint and individual liability. Both you and your spouse
you are separated but you haven’t obtained a final decree may be held responsible, jointly and individually, for the
of divorce or separate maintenance by the last day of your tax and any interest or penalty due on your joint return.
tax year. An interlocutory decree isn’t a final decree. How- This means that one spouse may be held liable for all the
ever, individuals who have entered into a registered do- tax due even if all the income was earned by the other
mestic partnership, civil union, or other similar relationship spouse.
that isn’t called a marriage under state (or foreign) law
Divorced taxpayers. If you are divorced, you are
aren’t married for federal tax purposes. For more informa-
jointly and individually responsible for any tax, interest,
tion, see Pub. 501.
and penalties due on a joint return for a tax year ending
Exception. If you live apart from your spouse, under before your divorce. This responsibility applies even if your
certain circumstances, you may be considered unmarried divorce decree states that your former spouse will be re-
and can file as head of household. See Head of House- sponsible for any amounts due on previously filed joint re-
hold, later. turns.
Premium Tax Credit. If you purchase health insurance Relief from joint liability. In some cases, a spouse
coverage through the Health Insurance Marketplace, you may be relieved of the tax, interest, and penalties on a
may get advance payments of the premium tax credit in joint return. You can ask for relief no matter how small the
2023. If you do, you should report changes in circumstan- liability.
ces to your Marketplace throughout the year. Changes to There are three types of relief available.
report include a change in marital status, a name change, • Innocent spouse relief.
and a change in your income or family size. By reporting
changes, you will help make sure that you get the proper • Separation of liability (available only to joint filers
type and amount of financial assistance. This will also whose spouse has died, or who are divorced, who are
help you avoid getting too much or too little credit in ad- legally separated, or who haven’t lived together for the
vance. 12 months ending on the date the election for this re-
If you divorced or are legally separated during the tax lief is filed).
year and are enrolled in the same qualified health plan, • Equitable relief.
you and your former spouse must allocate policy amounts
on your separate tax returns to figure your premium tax Married persons who live in community property states,
credit and reconcile any advance payments made on your but who didn’t file joint returns, may also qualify for relief
behalf. The Instructions for Form 8962, Premium Tax from liability for tax attributable to an item of community in-
Credit (PTC), has more information about the Shared Pol- come or for equitable relief. See Relief from liability for tax
icy Allocation. attributable to an item of community income, later, under
Community Property.
Married Filing Jointly Each kind of relief has different requirements. You must
file Form 8857 to request relief under any of these catego-
If you are married, you and your spouse can choose to file ries. Pub. 971 explains these kinds of relief and who may
a joint return. If you file jointly, you both must include all qualify for them. You can also find information on our web-
your income, deductions, and credits on that return. You site at IRS.gov.
can file a joint return even if one of you had no income or
deductions. Tax refund applied to spouse's debts. The overpay-
If both you and your spouse have income, you ment shown on your joint return may be used to pay the
TIP should usually figure your tax on both a joint re- past-due amount of your spouse's debts. This includes
turn and separate returns (using the filing status of your spouse's federal tax, state income tax, child or
married filing separately) to see which gives the two of you spousal support payments, or a federal nontax debt, such
the lower combined tax. as a student loan. You can get a refund of your share of
the overpayment if you qualify as an injured spouse.
Nonresident alien. To file a joint return, at least one of Injured spouse. You are an injured spouse if you file a
you must be a U.S. citizen or resident alien at the end of joint return and all or part of your share of the overpayment
the tax year. If either of you was a nonresident alien at any was, or is expected to be, applied against your spouse's
time during the tax year, you can file a joint return only if past-due debts. An injured spouse can get a refund for
you agree to treat the nonresident spouse as a resident of their share of the overpayment that would otherwise be
the United States. This means that your combined world- used to pay the past-due amount.
wide incomes are subject to U.S. income tax. These rules To be considered an injured spouse, you must:
are explained in Pub. 519.
1. Have made and reported tax payments (such as fed-
Signing a joint return. Both you and your spouse must eral income tax withheld from wages or estimated tax
generally sign the return, or it won't be considered a joint payments), or claimed a refundable tax credit, such
return. as the earned income credit or additional child tax
credit on the joint return; and

Publication 504 (2023) 3

- 4 -

Page 4 of 30         Fileid: … tions/p504/2023/a/xml/cycle04/source                                   6:03 - 8-Jan-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

2. Not be legally obligated to pay the past-due amount.                 turns,  you  will  pay  more  combined  federal  tax  than  you 
                                                                        would  with  a  joint  return.  This  is  because  the  following 
  If  the  injured  spouse's  permanent  home  is  in  a  com-
                                                                        special rules apply if you file a separate return.
munity property state, then the injured spouse must only 
meet (2). For more information, see Pub. 555.                           1. Your tax rate is generally higher than it would be on a 
  If you are an injured spouse, you must file Form 8379 to                  joint return.
have  your  portion  of  the  overpayment  refunded  to  you. 
                                                                        2. Your exemption amount for figuring the alternative 
Follow the instructions for the form.
                                                                            minimum tax is half of that allowed on a joint return.
  If you haven’t filed your joint return and you know that 
your joint refund will be offset, file Form 8379 with your re-          3. You can’t take the credit for child and dependent care 
turn. You should receive your refund within 14 weeks from                   expenses in most cases, and the amount you can ex-
the date the paper return is filed or within 11 weeks from                  clude from income under an employer's dependent 
the date the return is filed electronically.                                care assistance program is limited to $2,500 (instead 
  If  you  filed  your  joint  return  and  your  joint  refund  was        of $5,000 on a joint return). If you are legally separa-
offset,  file  Form  8379  by  itself.  When  filed  after  offset,  it     ted or living apart from your spouse, you may be able 
can take up to 8 weeks to receive your refund. Don’t at-                    to file a separate return and still take the credit. See 
tach the previously filed tax return, but do include copies                 Pub. 503 for more information.
of  all  Forms  W-2,  Wage  and  Tax  Statement,  and  W-2G, 
                                                                        4. You can’t take the earned income credit unless you 
Certain  Gambling  Winnings,  for  both  spouses  and  any 
                                                                            have a qualifying child.
Forms 1099 that show income tax withheld.
        An injured spouse claim is different from an inno-              5. You can’t take the exclusion or credit for adoption ex-
                                                                            penses in most cases.
  !     cent  spouse  relief  request.  An  injured  spouse 
CAUTION uses Form 8379 to request an allocation of the tax              6. You can’t exclude the interest from qualified savings 
overpayment  attributed  to  each  spouse.  An  innocent                    bonds that you used for higher education expenses.
spouse uses Form 8857 to request relief from joint liability 
for tax, interest, and penalties on a joint return for items of         7. If you lived with your spouse at any time during the tax 
the other spouse (or former spouse) that were incorrectly                   year:
reported on or omitted from the joint return. For informa-                  a. You can’t claim the credit for the elderly or the dis-
tion  on  innocent  spouses,  see Relief  from  joint  liability,           abled, and
earlier.
                                                                            b. You will have to include in income a higher per-
                                                                            centage (up to 85%) of any social security or 
Married Filing Separately                                                   equivalent railroad retirement benefits you re-
                                                                            ceived.
If  you  and  your  spouse  file  separate  returns,  you  should 
                                                                        8. The following credits and deductions are reduced at 
each report only your own income, deductions, and cred-
                                                                            income levels that are half those for a joint return.
its on your individual return. You can file a separate return 
even if only one of you had income.                                         a. The child tax credit.
Community  or  separate  income.     If  you  live  in  a  com-             b. The retirement savings contributions credit.
munity property state and file a separate return, your in-              9. Your capital loss deduction limit is $1,500 (instead of 
come may be separate income or community income for                         $3,000 on a joint return).
income  tax  purposes.  For  more  information,  see Com-
munity Income under Community Property, later.                          10. If your spouse itemizes deductions, you can’t claim 
                                                                            the standard deduction. If you can claim the standard 
Separate liability. If you and your spouse file separately,                 deduction, your basic standard deduction is half the 
you each are responsible only for the tax due on your own                   amount allowed on a joint return.
return.
                                                                        11. You can’t take the credit for higher education expen-
Itemized deductions. If you and your spouse file sepa-                      ses (American opportunity and lifetime learning cred-
rate returns and one of you itemizes deductions, the other                  its) or the deduction for student loan interest.
spouse can’t use the standard deduction and should also 
                                                                        Joint return after separate returns. If either you or your 
itemize deductions.
                                                                        spouse  (or  both  of  you)  file  a  separate  return,  you  can 
  Dividing  itemized  deductions.    You  may  be  able  to             generally change to a joint return within 3 years from the 
claim itemized deductions on a separate return for certain              due date (not including extensions) of the separate return 
expenses  that  you  paid  separately  or  jointly  with  your          or returns. This applies to a return either of you filed claim-
spouse. See Table 1.                                                    ing married filing separately, single, or head of household 
                                                                        filing status. Use Form 1040-X to change your filing status.
Separate  returns  may  give  you  a  higher  tax.   Some 
married couples file separate returns because each wants                Separate returns after joint return. After the due date 
to be responsible only for their own tax. There is no joint             of your return, you and your spouse can’t file separate re-
liability. But in almost all instances, if you file separate re-        turns if you previously filed a joint return.

4                                                                                                     Publication 504 (2023)

- 5 -

Page 5 of 30       Fileid: … tions/p504/2023/a/xml/cycle04/source                           6:03 - 8-Jan-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Table 1. Itemized Deductions on Separate Returns
This table shows itemized deductions you can claim on your married filing separate return whether you paid the 
expenses separately with your own funds or jointly with your spouse.
Caution: If you live in a community property state, these rules don’t apply. See Community Property.

                                                                                          THEN you can deduct on your 
IF you paid ...                    AND you ...                                            separate federal return ...
medical expenses                   paid with funds deposited in a joint checking          half of the total medical expenses, 
                                   account in which you and your spouse have              subject to certain limits, unless you can 
                                   an equal interest                                      show that you alone paid the expenses. 
state income tax                   file a separate state income tax return                the state income tax you alone paid 
                                                                                          during the year.
                                   file a joint state income tax return and you and       the state income tax you alone paid 
                                   your spouse are jointly and individually liable        during the year.
                                   for the full amount of the state income tax 
                                   file a joint state income tax return and you are       the smaller of:
                                   liable for only your own share of state income         • the state income tax you alone 
                                   tax                                                      paid during the year; or
                                                                                          • the total state income tax you and 
                                                                                            your spouse paid during the year 
                                                                                            multiplied by the following fraction. 
                                                                                            The numerator is your gross 
                                                                                            income and the denominator is 
                                                                                            your combined gross income.
property tax                       paid the tax on property held as tenants by            the property tax you alone paid.
                                   the entirety
mortgage interest                  paid the interest on a qualified home  held as 1       the mortgage interest you alone paid.
                                   tenants by the entirety 
casualty loss                      have a casualty loss  resulting from a 2               half of the loss, subject to the 
                                   federally declared disaster on a home you              deduction limits. Neither spouse may 
                                   own as tenants by the entirety                         report the total casualty loss. 

1 For more information on a qualified home and deductible mortgage interest, see Pub. 936.
2 For more information on casualty losses, see Pub. 547.

 Exception.     A  personal  representative  for  a  decedent    • Income limits that reduce your child tax credit and your 
can  change  from  a  joint  return  elected  by  the  surviving   retirement savings contributions credit, for example, 
spouse  to  a  separate  return  for  the  decedent.  The  per-    are higher than the income limits if you claim a filing 
sonal representative has 1 year from the due date (includ-         status of married filing separately.
ing extensions) of the joint return to make the change.
                                                                 Requirements.            You may be able to file as head of house-
                                                                 hold if you meet all of the following requirements.
Head of Household
                                                                 • You are unmarried or “considered unmarried” on the 
Filing as head of household has the following advantages.          last day of the year.
• You can claim the standard deduction even if your              • You paid more than half the cost of keeping up a home 
  spouse files a separate return and itemizes deduc-               for the year.
  tions.
                                                                 • A “qualifying person” lived with you in the home for 
• Your standard deduction is higher than is allowed if             more than half the year (except for temporary absen-
  you claim a filing status of single or married filing sep-       ces, such as school). However, if the “qualifying per-
  arately.                                                         son” is your dependent parent, they don’t have to live 
• Your tax rate will usually be lower than it is if you claim      with you. See Special rule for parent, later, under 
  a filing status of single or married filing separately.          Qualifying person.

• You may be able to claim certain credits (such as the 
  dependent care credit) you can’t claim if your filing sta-
  tus is married filing separately.

Publication 504 (2023)                                                                                                              5

- 6 -

Page 6 of 30 Fileid: … tions/p504/2023/a/xml/cycle04/source 6:03 - 8-Jan-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Considered unmarried. You are considered unmarried You are keeping up a main home for your parent if you
on the last day of the tax year if you meet all of the follow- pay more than half the cost of keeping your parent in a
ing tests. rest home or home for the elderly.
• You file a separate return. A separate return includes a Death or birth. If the person for whom you kept up a
return claiming married filing separately, single, or home was born or died in 2023, you may still be able to file
head of household filing status. as head of household. If the person is your qualifying
• You paid more than half the cost of keeping up your child, the child must have lived with you for more than half
home for the tax year. the part of the year the child was alive. If the person is
anyone else, see Pub. 501.
• Your spouse didn’t live in your home during the last 6
months of the tax year. Your spouse is considered to Temporary absences. You and your qualifying person
live in your home even if your spouse is temporarily are considered to live together even if one or both of you
absent due to special circumstances. See Temporary are temporarily absent from your home due to special cir-
absences, later. cumstances such as illness, education, business, vaca-
tion, military service, or detention in a juvenile facility. It
• Your home was the main home of your child, stepchild, must be reasonable to assume that the absent person will
or foster child for more than half the year. (See Quali- return to the home after the temporary absence. You must
fying person, later, for rules applying to a child's birth, continue to keep up the home during the absence.
death, or temporary absence during the year.)
Kidnapped child. You may be eligible to file as head
• You must be able to claim the child as a dependent. of household even if the child who is your qualifying per-
However, you meet this test if you can’t claim the child son has been kidnapped. You can claim head of house-
as a dependent only because the noncustodial parent hold filing status if all of the following statements are true.
can claim the child. The general rules for claiming a
dependent are shown in Table 3. • The child is presumed by law enforcement authorities
to have been kidnapped by someone who isn’t a
If you were considered married for part of the year member of your family or the child's family.
! and lived in a community property state (one of In the year of the kidnapping, the child lived with you
CAUTION the states listed later under Community Property), •
special rules may apply in determining your income and for more than half the part of the year before the kid-
expenses. See Pub. 555 for more information. napping.
• In the year of the child’s return, the child lived with you
Nonresident alien spouse. If your spouse was a non- for more than half the part of the year following the
resident alien at any time during the tax year, and you date of the child’s return.
haven’t chosen to treat your spouse as a resident alien,
you are considered unmarried for head of household pur- • You would have qualified for head of household filing
poses. However, your spouse isn’t a qualifying person for status if the child hadn’t been kidnapped.
head of household purposes. You must have another qual- This treatment applies for all years until the earliest of:
ifying person and meet the other requirements to file as
head of household. 1. The year the child is returned,
2. The year there is a determination that the child is
Keeping up a home. You are keeping up a home only if dead, or
you pay more than half the cost of its upkeep for the year.
This includes rent, mortgage interest, real estate taxes, in- 3. The year the child would have reached age 18.
surance on the home, repairs, utilities, and food eaten in For more information on filing as head of household,
the home. This doesn’t include the cost of clothing, educa- see Pub. 501.
tion, medical treatment, vacations, life insurance, or trans-
portation for any member of the household.

Qualifying person. Table 2 shows who can be a qualify- Dependents
ing person. Any person not described in Table 2 isn't a
qualifying person.
Generally, the qualifying person must live with you for Qualifying Child or Qualifying
more than half of the year. Relative

Special rule for parent. If your qualifying person is The term “dependent” means:
your parent, you may be eligible to file as head of house-
hold even if your parent doesn't live with you. However, • A qualifying child, or
you must be able to claim your parent as a dependent. • A qualifying relative.
Also, you must pay more than half the cost of keeping up a
home that was the main home for the entire year for your Table 3 shows the tests that must be met to be either a
parent. qualifying child or qualifying relative, plus the additional re-
quirements for claiming a dependent. For detailed infor-
mation, see Pub. 501.

6 Publication 504 (2023)

- 7 -

Page 7 of 30 Fileid: … tions/p504/2023/a/xml/cycle04/source 6:03 - 8-Jan-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

1
Table 2. Who Is a Qualifying Person Qualifying You To File as Head of Household?
Caution. See the text of this publication for the other requirements you must meet to claim head of household filing
status.

IF the person is your ... AND ... THEN that person is ...
qualifying child (such as a son, the child is single a qualifying person, whether or not the
daughter, or grandchild who lived child meets the Citizen or Resident
with you more than half the year Test, described in Pub. 501.
and meets certain other tests)2
the child is married and you can claim the child a qualifying person.
as a dependent
the child is married and you can’t claim the not a qualifying person.3
child as a dependent
qualifying relative who is your 4 you can claim your parent as a dependent5 a qualifying person.6
father or mother
you can’t claim your parent as a dependent not a qualifying person.
qualifying relative other than your 4 your relative lived with you more than half the a qualifying person.
father or mother (such as a year, and your relative is related to you in one
grandparent, brother, or sister who of the ways listed under Relatives who don't
meets certain tests) have to live with you in Pub. 501 and you can
claim your relative as a dependent5

your relative didn’t live with you more than half not a qualifying person.
the year
your relative isn’t related to you in one of the not a qualifying person.
ways listed under Relatives who don’t have to
live with you in Pub. 501 and is your qualifying
relative only because your relative lived with
you all year as a member of your household
you can’t claim your relative as a dependent not a qualifying person.

1 A person can’t qualify more than one taxpayer to use the head of household filing status for the year.
2 See Table 3 for the tests that must be met to be a qualifying child. Note. If you are a noncustodial parent, the term “qualifying child” for head of
household filing status doesn’t include a child who is your qualifying child only because of the rules described under Children of Divorced or
Separated Parents (or Parents Who Live Apart) under Qualifying Child, later. If you are the custodial parent and those rules apply, the child is
generally your qualifying child for head of household filing status even though you can’t claim the child as a dependent.
3 This person is a qualifying person if the only reason you can’t claim them as a dependent is because you can be claimed as a dependent on
someone else's return.
4 See Table 3 for the tests that must be met to be a qualifying relative.
5 If you can claim a person as a dependent only because of a multiple support agreement, that person isn’t a qualifying person. See Multiple Support
Agreement in Pub. 501.
6 See Special rule for parent.

You may be entitled to a child tax credit for each qualifying child of the noncustodial parent if the rule for
TIP qualifying child who was under age 17 at the end children of divorced or separated parents (or parents who
of the year if you claimed that child as a depend- live apart) applies.
ent. If you can't claim the child tax credit for a child who is
an eligible dependent, you may be able to claim the credit Children of divorced or separated parents (or pa-
for other dependents instead. See the Instructions for rents who live apart). A child will be treated as the qual-
Form 1040 for details. ifying child of the noncustodial parent if all four of the fol-
lowing statements are true.
Children of Divorced or Separated Parents 1. The parents:
(or Parents Who Live Apart) a. Are divorced or legally separated under a decree
of divorce or separate maintenance,
In most cases, because of the residency test (see item 3
under Tests To Be a Qualifying Child in Table 3), a child of b. Are separated under a written separation agree-
divorced or separated parents is the qualifying child of the ment, or
custodial parent. However, the child will be treated as the

Publication 504 (2023) 7

- 8 -

Page 8 of 30           Fileid: … tions/p504/2023/a/xml/cycle04/source                        6:03 - 8-Jan-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Table 3.  Overview of the Rules for Claiming a Dependent
Caution. This table is only an overview of the rules. For details, see Pub. 501.

•  You can’t claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. 
•  You can’t claim a married person who files a joint return as a dependent unless that joint return is filed only to claim a refund of 
   withheld income tax or estimated tax paid. 
•  You can’t claim a person as a dependent unless that person is a U.S. citizen, U.S. resident alien, U.S. national, or a resident of 
   Canada or Mexico.1

•  You can’t claim a person as a dependent unless that person is your qualifying child or qualifying relative.
               Tests To Be a Qualifying Child                                   Tests To Be a Qualifying Relative
1. The child must be your son, daughter, stepchild, foster          1. The person can’t be your qualifying child or the qualifying 
   child, brother, sister, half brother, half sister, stepbrother,   child of anyone else. 
   stepsister, or a descendant of any of them.                        
                                                                    2. The person either (a) must be related to you in one of the 
2. The child must be (a) under age 19 at the end of the year         ways listed under Relatives who don't have to live with you 
   and younger than you (or your spouse if filing jointly), (b)      in Pub. 501, or (b) must live with you all year as a member of 
   under age 24 at the end of the year, a student, and younger       your household   (and your relationship must not violate 2
   than you (or your spouse if filing jointly), or (c) any age if    local law).
   permanently and totally disabled.                                  
                                                                    3. The person's gross income for the year must be less than 
3. The child must have lived with you for more than half of the      $4,700.3
   year.2                                                             
                                                                    4. You must provide more than half of the person's total 
4. The child must not have provided more than half of the            support for the year.4
   child’s own support for the year.                                  
                                                                     A person isn't a qualifying relative unless the person meets 
5. The child must not be filing a joint return for the year          items (1) through (4). 
   (unless that joint return is filed only to claim a refund of 
   withheld income tax or estimated tax paid).
    
   A child isn't a qualifying child unless the child meets items 
   (1) through (5). 
If the child meets the rules to be a qualifying child of more than 
one person, only one person can actually treat the child as a 
qualifying child. See Qualifying Child of More Than One Person, 
later, to find out which person is the person entitled to claim the 
child as a qualifying child. 

1 An exception exists for certain adopted children.
2 Exceptions exist for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who 
  live apart), and kidnapped children. 
3 An exception exists for persons who are disabled and have income from a sheltered workshop.
4 Exceptions exist for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. 
  See Pub. 501.
   c. Lived apart at all times during the last 6 months of            after 1984, see Divorce decree or separation 
    the year, whether or not they are or were married.                agreement that went into effect after 1984 and be-
                                                                      fore 2009, or Post-2008 divorce decree or separa-
2. The child received over half of the support for the year 
                                                                      tion agreement, later).
   from the parents.
                                                                      b. A pre-1985 decree of divorce or separate mainte-
3. The child is in the custody of one or both parents for 
                                                                      nance or written separation agreement that ap-
   more than half of the year.
                                                                      plies to 2023 states that the noncustodial parent 
4. Either of the following applies.                                   can claim the child as a dependent, the decree or 
                                                                      agreement wasn’t changed after 1984 to say the 
   a. The custodial parent signs a written declaration, 
                                                                      noncustodial parent can’t claim the child as a de-
    discussed later, that they won't claim the child as a 
                                                                      pendent, and the noncustodial parent provides at 
    dependent for the year, and the noncustodial pa-
                                                                      least $600 for the child's support during the year. 
    rent attaches this written declaration to their re-
    turn. (If the decree or agreement went into effect 

8                                                                                            Publication 504 (2023)

- 9 -

Page 9 of 30 Fileid: … tions/p504/2023/a/xml/cycle04/source 6:03 - 8-Jan-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

See Child support under pre-1985 agreement, Example 3—child lived same number of days with
later. each parent. Your child lived with you 180 nights during
the year and lived the same number of nights with the
Custodial parent and noncustodial parent. The
other parent, your ex-spouse. Your adjusted gross income
custodial parent is the parent with whom the child lived for
is $40,000. Your ex-spouse's adjusted gross income is
the greater number of nights during the year. The other
$25,000. You are treated as your child's custodial parent
parent is the noncustodial parent.
because you have the higher adjusted gross income.
If the parents divorced or separated during the year and
the child lived with both parents before the separation, the Example 4—child is at parent’s home but with
custodial parent is the one with whom the child lived for other parent. Your child normally lives with you during
the greater number of nights during the rest of the year. the week and with the other parent, your ex-spouse, every
A child is treated as living with a parent for a night if the other weekend. You become ill and are hospitalized. The
child sleeps: other parent lives in your home with your child for 10 con-
• At that parent's home, whether or not the parent is secutive days while you are in the hospital. Your child is
present; or treated as living with you during this 10-day period be-
cause the child was living in your home.
• In the company of the parent, when the child doesn’t
sleep at a parent's home (for example, the parent and Example 5—child emancipated in May. When your
child are on vacation together). child turned age 18 in May 2023, the child became eman-
Equal number of nights. If the child lived with each cipated under the law of the state where the child lives. As
parent for an equal number of nights during the year, the a result, the child isn’t considered in the custody of the pa-
custodial parent is the parent with the higher adjusted rents for more than half of the year. The special rule for
gross income. children of divorced or separated parents (or parents who
live apart) doesn’t apply.
December 31. The night of December 31 is treated as
part of the year in which it begins. For example, the night Example 6—child emancipated in August. Your
of December 31, 2023, is treated as part of 2023. child lives with you from January 1, 2023, until May 31,
2023, and lives with the other parent, your ex-spouse,
Emancipated child. If a child is emancipated under from June 1, 2023, through the end of the year. The child
state law, the child is treated as not living with either pa- turns 18 and is emancipated under state law on August 1,
rent. See Examples 5 and 6. 2023. Because the child is treated as not living with either
Absences. If a child wasn’t with either parent on a par- parent beginning on August 1, the child is treated as living
ticular night (because, for example, the child was staying with you the greater number of nights in 2023. You are the
at a friend's house), the child is treated as living with the custodial parent.
parent with whom the child normally would have lived for Written declaration. The custodial parent must use
that night, except for the absence. But if it can’t be deter- either Form 8332, Release/Revocation of Release of
mined with which parent the child normally would have Claim to Exemption for Child by Custodial Parent, or a
lived or if the child wouldn’t have lived with either parent similar statement (containing the same information re-
that night, the child is treated as not living with either pa- quired by the form) to make a written declaration to re-
rent that night. lease a claim to an exemption for a child to the noncusto-
Parent works at night. If, due to a parent's nighttime dial parent. Although the exemption amount is zero for tax
work schedule, a child lives for a greater number of days year 2023, this release allows the noncustodial parent to
but not nights with the parent who works at night, that pa- claim the child tax credit, additional child tax credit, and
rent is treated as the custodial parent. On a school day, credit for other dependents, if applicable, for the child. The
the child is treated as living at the primary residence regis- noncustodial parent must attach a copy of the form or
tered with the school. statement to their tax return each year the custodial parent
releases their claims.
Example 1—child lived with one parent for a The release can be for 1 year, for a number of specified
greater number of nights. You and your child’s other years (for example, alternate years), or for all future years,
parent are divorced. In 2023, your child lived with you 210 as specified in the declaration.
nights and with the other parent 155 nights. You are the
Form 8332 doesn't apply to other tax benefits,
custodial parent.
such as the earned income credit, dependent
Example 2—child is away at camp. In 2023, your CAUTION! care credit, or head of household filing status. See
child lives with each parent for alternate weeks. In the Pub. 501.
summer, the child spends 6 weeks at summer camp. Dur-
ing the time the child is at camp, the child is treated as liv- Divorce decree or separation agreement that went
ing with you for 3 weeks and with the other parent, your into effect after 1984 and before 2009. If the divorce
ex-spouse, for 3 weeks because this is how long the child decree or separation agreement went into effect after
would have lived with each parent if the child hadn’t atten- 1984 and before 2009, the noncustodial parent may be
ded summer camp. able to attach certain pages from the decree or agreement

Publication 504 (2023) 9

- 10 -

Page 10 of 30 Fileid: … tions/p504/2023/a/xml/cycle04/source 6:03 - 8-Jan-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

instead of Form 8332. The decree or agreement must noncustodial parent even if the $1,200 was actually spent
state all three of the following. on things other than support.
1. The noncustodial parent can claim the child as a de- Parents who never married. This rule for divorced or
pendent without regard to any condition, such as pay- separated parents also applies to parents who never mar-
ment of support. ried and lived apart at all times during the last 6 months of
the year.
2. The custodial parent won't claim the child as a de-
pendent for the year. Alimony. Payments to your spouse that are includible
in their gross income as either alimony, separate mainte-
3. The years for which the noncustodial parent, rather
nance payments, or similar payments from an estate or
than the custodial parent, can claim the child as a de-
trust aren’t treated as a payment for the support of a de-
pendent.
pendent.
The noncustodial parent must attach all of the following
pages of the decree or agreement to their tax return. Qualifying Child of More Than One Person
• The cover page (write the other parent's SSN on this If your qualifying child isn’t a qualifying child of
page). TIP anyone else, this topic doesn’t apply to you and
• The pages that include all of the information identified you don’t need to read about it. This is also true if
in items (1) through (3) above. your qualifying child isn’t a qualifying child of anyone else
except your spouse with whom you plan to file a joint re-
• The signature page with the other parent's signature turn.
and the date of the agreement.
Post-2008 divorce decree or separation agree- If a child is treated as the qualifying child of the
ment. If the decree or agreement went into effect after ! noncustodial parent under the rules for Children of
2008, a noncustodial parent claiming a child as a depend- CAUTION divorced or separated parents (or parents who
ent can’t attach pages from a divorce decree or separation live apart), earlier, see Applying the tiebreaker rules to di-
agreement instead of Form 8332. The custodial parent vorced or separated parents (or parents who live apart),
must sign either a Form 8332 or a similar statement. The later.
only purpose of this statement must be to release the cus-
todial parent's claim to an exemption. The noncustodial Sometimes, a child meets the relationship, age, resi-
parent must attach a copy to their return. The form or dency, support, and joint return tests to be a qualifying
statement must release the custodial parent's claim to the child of more than one person. (For a description of these
child without any conditions. For example, the release tests, see list items 1 through 5 under Tests To Be a Quali-
must not depend on the noncustodial parent paying sup- fying Child in Table 3). Although the child meets the condi-
port. tions to be a qualifying child of each of these persons,
only one person can actually claim the child as a qualify-
The noncustodial parent must attach the required ing child to take the following tax benefits (provided the
! information even if it was filed with a return in an person is eligible).
CAUTION earlier year.
1. The child tax credit, the credit for other dependents,
Revocation of release of claim to an exemption. and the additional child tax credit.
The custodial parent can revoke a release of claim to an
2. Head of household filing status.
exemption that they previously released to the noncusto-
dial parent. For the revocation to be effective for 2023, the 3. The credit for child and dependent care expenses.
custodial parent must have given (or made reasonable ef-
4. The exclusion from income for dependent care bene-
forts to give) written notice of the revocation to the non-
fits.
custodial parent in 2022 or earlier. The custodial parent
can use Part III of Form 8332 for this purpose and must at- 5. The earned income credit.
tach a copy of the revocation to their return for each tax
year the custodial parent claims the child as a dependent In other words, you and the other person can’t agree to
as a result of the revocation. divide these tax benefits between you.

Remarried parent. If you remarry, the support provi- Tiebreaker rules. To determine which person can treat
ded by your new spouse is treated as provided by you. the child as a qualifying child to claim these tax benefits,
the following tiebreaker rules apply.
Child support under pre-1985 agreement. All child
support payments actually received from the noncustodial • If only one of the persons is the child's parent, the
parent under a pre-1985 agreement are considered used child is treated as the qualifying child of the parent.
for the support of the child.
• If the parents file a joint return together and can claim
Example. Under a pre-1985 agreement, the noncusto- the child as a qualifying child, the child is treated as
dial parent provides $1,200 for the child's support. This the qualifying child of the parents.
amount is considered support provided by the

10 Publication 504 (2023)

- 11 -

Page 11 of 30 Fileid: … tions/p504/2023/a/xml/cycle04/source 6:03 - 8-Jan-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

• If the parents don’t file a joint return together but both your child as a qualifying child. This is because, during
parents claim the child as a qualifying child, the IRS 2023, the child lived with the other parent longer than with
will treat the child as the qualifying child of the parent you. If you claimed the child tax credit for your child, the
with whom the child lived for the longer period of time IRS will disallow your claim to the child tax credit. If you
during the year. don’t have another qualifying child or dependent, the IRS
will also disallow your claim to the exclusion for dependent
• If the parents don’t file a joint return together but both
care benefits. In addition, because you and your spouse
can claim the child as a qualifying child and the child
didn’t live apart the last 6 months of the year, your spouse
lived with each parent for the same amount of time,
can’t claim head of household filing status. And, as a re-
the IRS will treat the child as the qualifying child of the
sult of the other spouse’s filing status being married filing
parent who had the higher adjusted gross income
separately, the other spouse can’t claim the credit for child
(AGI) for the year.
and dependent care expenses.
• If no parent can claim the child as a qualifying child,
the child is treated as the qualifying child of the person Applying the tiebreaker rules to divorced or separa-
who had the highest AGI for the year. ted parents (or parents who live apart). If a child is
treated as the qualifying child of the noncustodial parent
• If a parent can claim the child as a qualifying child but
under the rules for children of divorced or separated pa-
no parent claims the child, the child is treated as the
rents (or parents who live apart) described earlier, only the
qualifying child of the person who had the highest AGI
noncustodial parent can claim the child tax credit or the
for the year, but only if that person's AGI is higher than
credit for other dependents for the child. However, the
the highest AGI of any of the child's parents who can
custodial parent, if eligible, or other eligible person can
claim the child. See Pub. 501 for details.
claim the child as a qualifying child for head of household
Subject to these tiebreaker rules, you and the other per- filing status, the credit for child and dependent care ex-
son may be able to choose which of you claims the child penses, the exclusion for dependent care benefits, and
as a qualifying child. the earned income credit. If the child is a qualifying child
You may be able to qualify for the earned income credit of more than one person for these benefits, then the tie-
under the rules for taxpayers without a qualifying child if breaker rules determine whether the custodial parent or
you have a qualifying child for the earned income credit another eligible person can treat the child as a qualifying
who is claimed as a qualifying child by another taxpayer. child.
For more information, see Pub. 596.
Example 1. You and your 5-year-old child lived all year
Example 1—separated parents. You, your spouse, with your parent, who paid the entire cost of keeping up
and your 10-year-old child lived together until August 1, the home. Your AGI is $10,000. Your parent's AGI is
2023, when your spouse moved out of the household. In $25,000. Your child’s other parent doesn’t live with you or
August and September, your child lived with you. For the your child.
rest of the year, your child lived with your spouse, the Under the rules for children of divorced or separated
child's other parent. Your child is a qualifying child of both parents (or parents who live apart), your child is treated as
you and your spouse because your child lived with each of the qualifying child of the other parent, who can claim the
you for more than half the year and because the child met child tax credit for the child if the other parent meets all the
the relationship, age, support, and joint return tests for requirements to do so. Because of this, you can't claim the
both of you. At the end of the year, you and your spouse child tax credit for your child. However, your child’s other
still weren't divorced, legally separated, or separated un- parent can’t claim your child as a qualifying child for head
der a written separation agreement, so the rule for chil- of household filing status, the credit for child and depend-
dren of divorced or separated parents (or parents who live ent care expenses, the exclusion for dependent care ben-
apart) doesn't apply. efits, or the earned income credit.
You and your spouse will file separate returns. Your You and your parent didn’t have any childcare expen-
spouse agrees to let you treat your child as a qualifying ses or dependent care benefits, but the child is a qualify-
child. This means, if your spouse doesn’t claim your child ing child of both you and your parent for head of house-
as a qualifying child, you can claim your child as a de- hold filing status and the earned income credit because
pendent and treat your child as a qualifying child for the the child meets the relationship, age, residency, support,
child tax credit and exclusion for dependent care benefits, and joint return tests for both you and your parent. (Note:
if you qualify for each of those tax benefits. However, you The support test doesn’t apply for the earned income
can’t claim head of household filing status because you credit.) However, you agree to let your parent claim your
and your spouse didn’t live apart the last 6 months of the child. This means your parent can claim the child for head
year. And, as a result of your filing status being married fil- of household filing status and the earned income credit if
ing separately, you can’t claim the credit for child and de- your parent qualifies for each and if you don’t claim the
pendent care expenses. child as a qualifying child for the earned income credit.
(You can’t claim head of household filing status because
Example 2—separated parents claim same child. your parent paid the entire cost of keeping up the home.)
The facts are the same as in Example 1 except that you
and your spouse both claim your child as a qualifying Example 2. The facts are the same as in Example 1
child. In this case, only your spouse will be allowed to treat except that your AGI is $25,000 and your parent's AGI is

Publication 504 (2023) 11

- 12 -

Page 12 of 30 Fileid: … tions/p504/2023/a/xml/cycle04/source 6:03 - 8-Jan-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

$21,000. Your parent can’t claim your child as a qualifying the other spouse. This includes a temporary decree,
child for any purpose because your parent’s AGI isn't an interlocutory (not final) decree, and a decree of ali-
higher than yours. mony pendente lite (while awaiting action on the final
decree or agreement).
Example 3. The facts are the same as in Example 1
except that you and your parent both claim your child as a Invalid decree. Payments under a divorce decree can
qualifying child for the earned income credit. Your parent be alimony even if the decree's validity is in question. A di-
also claims your child as a qualifying child for head of vorce decree is valid for tax purposes until a court having
household filing status. You, as the child's parent, will be proper jurisdiction holds it invalid.
the only one allowed to claim your child as a qualifying Amended instrument. An amendment to a divorce
child for the earned income credit. The IRS will disallow decree may change the nature of your payments. Amend-
your parent's claim to the earned income credit and head ments aren’t ordinarily retroactive for federal tax purposes.
of household filing status unless your parent has another However, a retroactive amendment to a divorce decree
qualifying child. correcting a clerical error to reflect the original intent of the
court will generally be effective retroactively for federal tax
purposes.
Alimony
Example 1. A court order retroactively corrected a
Amounts paid as alimony or separate mainte- mathematical error under your divorce decree to express
the original intent to spread the payments over more than
! nance payments under a divorce or separation in-
CAUTION strument executed after 2018 won't be deductible 10 years. This change is also effective retroactively for
by the payer. Such amounts also won't be includible in the federal tax purposes.
income of the recipient. The same is true of alimony paid
under a divorce or separation instrument executed before Example 2. Your original divorce decree didn't fix any
2019 and modified after 2018, if the modification ex- part of the payment as child support. To reflect the true in-
pressly states that the alimony isn't deductible to the payer tention of the court, a court order retroactively corrected
or includible in the income of the recipient. See Certain the error by designating a part of the payment as child
Rules for Instruments Executed or Modified After 2018, support. The amended order is effective retroactively for
later. federal tax purposes.

Deducting alimony paid. Alimony is deductible by the
Alimony is a payment to or for a spouse or former payer, and the recipient must include it in income if you
spouse under a divorce or separation instrument. It entered into a divorce or separation agreement on or be-
doesn’t include voluntary payments that aren’t made un- fore December 31, 2018. Alimony paid is not deductible if
der a divorce or separation instrument. you entered into a divorce or separation agreement on or
Although this discussion is generally written for the before December 31, 2018, and the agreement is
payer of the alimony, the recipient can also use the infor- changed after December 31, 2018, to expressly provide
mation to determine whether an amount received is ali- that alimony received is not inluded in your former spou-
mony. se’s income. Alimony paid is not deductible if you entered
To be alimony, a payment must meet certain require- into a divorce or separation agreement after December
ments. There are some differences between the require- 31, 2018.

ments that apply to payments under instruments executed You must use Form 1040 or 1040-SR to deduct alimony
after 1984 and to payments under instruments executed you paid. You can’t use Form 1040-NR.
before 1985. General alimony requirements and specific
requirements that apply to post-1984 instruments (and, in Enter the amount of alimony you paid on Schedule 1
certain cases, some pre-1985 instruments) are discussed (Form 1040), line 19a. In the space provided on line 19b,
in this publication. See Instruments Executed Before enter your recipient’s SSN or ITIN.
1985, later, if you are looking for information on where to
find the specific requirements that apply to pre-1985 in- If you paid alimony to more than one person, enter the
struments. SSN or ITIN of one of the recipients. Show the SSN or
ITIN and amount paid to each other recipient on an at-
Spouse or former spouse. Unless otherwise stated, the tached statement. Enter your total payments on line 19a.
term “spouse” includes former spouse.
If you don’t provide your spouse's SSN or ITIN,
Divorce or separation instrument. The term “divorce or ! you may have to pay a $50 penalty and your de-
separation instrument” means: CAUTION duction may be disallowed.

• A decree of divorce or separate maintenance or a writ-
ten instrument incident to that decree; Reporting alimony received. If your alimony is included
in your income, and you file Form 1040 or 1040-SR, report
• A written separation agreement; or alimony you received on Schedule 1 (Form 1040), line 2a.
• A decree or any type of court order requiring a spouse If you file Form 1040-NR, report alimony you received on
to make payments for the support or maintenance of Schedule NEC (Form 1040-NR).

12 Publication 504 (2023)

- 13 -

Page 13 of 30 Fileid: … tions/p504/2023/a/xml/cycle04/source 6:03 - 8-Jan-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

You must give the person who paid the alimony Example. Your divorce decree calls for you to pay your
! your SSN or ITIN. If you don’t, you may have to former spouse $200 a month ($2,400 ($200 x 12) a year)
CAUTION pay a $50 penalty. as child support and $150 a month ($1,800 ($150 x 12) a
year) as alimony. If you pay the full amount of $4,200
Withholding on nonresident aliens. If you are a U.S. ($2,400 + $1,800) during the year, you can deduct $1,800
citizen or resident alien and you pay alimony to a nonresi- as alimony and your former spouse must report $1,800 as
dent alien spouse, you may have to withhold income tax at alimony received for a divorce decree executed prior to
a rate of 30% on each payment. However, many tax trea- 2019. If you pay only $3,600 during the year, $2,400 is
ties provide for an exemption from withholding for alimony child support. You can deduct only $1,200 ($3,600 –
payments. For more information, see Pub. 515. $2,400) as alimony and your former spouse must report
$1,200 as alimony received instead of $1,800. This is be-
cause the payments apply first to child support and then to
Alimony Payment Rules for alimony.
Instruments Executed Prior to 2019
Payments to a third party. Cash payments, checks, or
If you entered into a divorce or separation agreement on money orders to a third party on behalf of your spouse un-
or before December 31, 2018, and the agreement has not der the terms of your divorce or separation instrument can
been changed after December 31, 2018, to expressly pro- be alimony, if they otherwise qualify. These include pay-
vide that alimony received is not included in your former ments for your spouse's medical expenses, housing costs
spouse’s income, the following rules apply. (rent, utilities, etc.), taxes, tuition, etc. The payments are
treated as received by your spouse and then paid to the
Payments not alimony. Not all payments under a di- third party.
vorce or separation instrument are alimony. Alimony
doesn’t include: Example 1. Under your 2018 divorce decree, you
must pay your former spouse's medical and dental expen-
• Child support,
ses. If the payments otherwise qualify, you can deduct
• Noncash property settlements, them as alimony on your return. Your former spouse must
• Payments that are your spouse's part of community in- report them as alimony received and can include them in
come, as explained later under Community Property, figuring deductible medical expenses.

• Payments to keep up the payer's property, or Example 2. Under your 2018 separation agreement,
• Use of the payer's property. you must pay the real estate taxes and mortgage pay-
ments on a home owned by your spouse. If they otherwise
Example. Under your written separation agreement, qualify, you can deduct the payments as alimony on your
your spouse lives rent-free in a home you own and you return, and your spouse must report them as alimony re-
must pay the mortgage, real estate taxes, insurance, re- ceived. Your spouse may be able to deduct the real estate
pairs, and utilities for the home. Because you own the taxes and home mortgage interest, subject to the limita-
home and the debts are yours, your payments for the tions on those deductions. See the Instructions for Sched-
mortgage, real estate taxes, insurance, and repairs aren’t ule A (Form 1040). However, if you owned the home, see
alimony. Neither is the value of your spouse's use of the the example under Payments not alimony, earlier. If you
home. owned the home jointly with your spouse, see Table 4.
If utility payments otherwise qualify as alimony, you may
be able to deduct these payments as alimony. Your Life insurance premiums. Alimony includes premiums
spouse must report them as income. If you itemize deduc- you must pay under your divorce or separation instrument
tions, you can deduct the real estate taxes and, if the for insurance on your life to the extent your spouse owns
home is a qualified home, you can also include the inter- the policy.

est on the mortgage in figuring your deductible interest. Payments for jointly owned home. If your divorce or
However, if your spouse owned the home, see Example 2 separation instrument states that you must pay expenses
under Payments to a third party, later. If you owned the for a home owned by you and your spouse or former
home jointly with your spouse, see Table 4. For more infor- spouse, some of your payments may be alimony. See Ta-
mation, see Pub. 936. ble 4.
Child support. To determine whether a payment is However, if your spouse owned the home, see Exam-
child support, see the discussion under Certain Rules for ple 2 under Payments to a third party, earlier. If you owned
Instruments Executed After 1984, later. If your divorce or the home, see the example under Payments not alimony,
separation agreement was executed before 1985, see the earlier.
2004 revision of Pub. 504, available at IRS.gov/
FormsPubs.
Underpayment. If both alimony and child support pay-
ments are called for by your divorce or separation instru-
ment, and you pay less than the total required, the pay-
ments apply first to child support and then to alimony.

Publication 504 (2023) 13

- 14 -

Page 14 of 30 Fileid: … tions/p504/2023/a/xml/cycle04/source 6:03 - 8-Jan-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Table 4. Expenses for a Jointly Owned Home
Use the table below to find how much of your payment is alimony and how much you can claim as an itemized deduction.

THEN you can deduct and
your spouse (or former
IF you must pay spouse) must include as AND you can claim as an
all of the ... AND your home is ... alimony ... itemized deduction ...
mortgage jointly owned half of the total payments half of the interest as interest
payments expense (if the home is a qualified
(principal and home).1
interest)
real estate taxes held as tenants in half of the total payments half of the real estate taxes.2
common
held as tenants by none of the payments all of the real estate taxes.
the entirety or in joint
tenancy

1 Your spouse (or former spouse) can deduct the other half of the interest if the home is a qualified home.
2 Your spouse (or former spouse) can deduct the other half of the real estate taxes.
Certain Rules for Instruments See Payments to a third party under General Rules, ear-
lier.
Executed After 1984 But Before 2019 Also, cash payments made to a third party at the written
The following rules for alimony apply to payments under request of your spouse may qualify as alimony if all the fol-
divorce or separation instruments executed after 1984 but lowing requirements are met.
before 2019. • The payments are in lieu of payments of alimony di-
rectly to your spouse.
Alimony Requirements • The written request states that both spouses intend
the payments to be treated as alimony.
A payment to or for a spouse under a divorce or separa-
tion instrument is alimony if the spouses don’t file a joint • You receive the written request from your spouse be-
return with each other and all of the following requirements fore you file your return for the year you made the pay-
are met. ments.

• The payment is in cash. Payments designated as not alimony. You and your
• The instrument doesn’t designate the payment as not spouse can designate that otherwise qualifying payments
alimony. aren't alimony. You do this by including a provision in your
divorce or separation instrument that states the payments
• The spouses aren’t members of the same household
aren't deductible as alimony by you and are excludable
at the time the payments are made. This requirement
from your spouse's income. For this purpose, any instru-
applies only if the spouses are legally separated under
ment (written statement) signed by both of you that makes
a decree of divorce or separate maintenance.
this designation and that refers to a previous written sepa-
• There is no liability to make any payment (in cash or ration agreement is treated as a written separation agree-
property) after the death of the recipient spouse. ment (and therefore a divorce or separation instrument). If
• The payment isn’t treated as child support. you are subject to temporary support orders, the designa-
tion must be made in the original or a later temporary sup-
Each of these requirements is discussed next. port order.
Your spouse can exclude the payments from income
Cash payment requirement. Only cash payments, in-
only if they attach a copy of the instrument designating
cluding checks and money orders, qualify as alimony. The
them as not alimony to their return. The copy must be at-
following don’t qualify as alimony.
tached each year the designation applies.
• Transfers of services or property (including a debt in-
strument of a third party or an annuity contract). Spouses can’t be members of the same household.
Payments to your spouse while you are members of the
• Execution of a debt instrument by the payer.
same household aren't alimony if you are legally separa-
• The use of the payer's property. ted under a decree of divorce or separate maintenance. A
home you formerly shared is considered one household,
Payments to a third party. Cash payments to a third
even if you physically separate yourselves in the home.
party under the terms of your divorce or separation
instrument can qualify as cash payments to your spouse.

14 Publication 504 (2023)

- 15 -

Page 15 of 30 Fileid: … tions/p504/2023/a/xml/cycle04/source 6:03 - 8-Jan-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

You aren’t treated as members of the same household death, if earlier. The decree provides that if your former
if one of you is preparing to leave the household and does spouse dies before the end of the 15-year period, you
leave no later than 1 month after the date of the payment. must pay the estate the difference between $450,000
($30,000 × 15) and the total amount paid up to that time.
Exception. If you aren’t legally separated under a de-
For example, if your spouse dies at the end of the 10th
cree of divorce or separate maintenance, a payment un-
year, you must pay the estate $150,000 ($450,000 −
der a written separation agreement, support decree, or
$300,000).
other court order may qualify as alimony even if you are
These facts indicate that the lump-sum payment to be
members of the same household when the payment is
made after your former spouse's death is a substitute for
made.
the full amount of the $30,000 annual payments. None of
Liability for payments after death of recipient the annual payments are alimony. The result would be the
spouse. If any part of payments you make must continue same if the payment required at death were to be discoun-
to be made for any period after your spouse's death, that ted by an appropriate interest factor to account for the pre-
part of your payments isn’t alimony whether made before payment.
or after the death. If all of the payments would continue,
Child support. A payment that is specifically designated
then none of the payments made before or after the death
as child support or treated as specifically designated as
are alimony.
child support under your divorce or separation instrument
The divorce or separation instrument doesn’t have to
isn’t alimony. The amount of child support may vary over
expressly state that the payments cease upon the death of
time. Child support payments aren’t deductible by the
your spouse if, for example, the liability for continued pay-
payer and aren’t taxable to the payee.
ments would end under state law.
Specifically designated as child support. A pay-
Example. You must pay your former spouse $10,000 ment will be treated as specifically designated as child
in cash each year for 10 years. Your divorce decree states support to the extent that the payment is reduced either:
that the payments will end upon your former spouse's
death. You must also pay your former spouse or your for- • On the happening of a contingency relating to your
mer spouse's estate $20,000 in cash each year for 10 child, or
years. The death of your spouse wouldn’t end these pay- • At a time that can be clearly associated with the con-
ments under state law. tingency.
The $10,000 annual payments may qualify as alimony.
A payment may be treated as specifically designated as
The $20,000 annual payments that don’t end upon your
child support even if other separate payments are specifi-
former spouse's death aren’t alimony.
cally designated as child support.
Substitute payments. If you must make any pay-
Contingency relating to your child. A contingency
ments in cash or property after your spouse's death as a
relates to your child if it depends on any event relating to
substitute for continuing otherwise qualifying payments
that child. It doesn’t matter whether the event is certain or
before the death, the otherwise qualifying payments aren’t
likely to occur. Events relating to your child include the
alimony. To the extent that your payments begin, acceler-
child's:
ate, or increase because of the death of your spouse, oth-
erwise qualifying payments you made may be treated as • Becoming employed,
payments that weren’t alimony. Whether or not such pay- • Dying,
ments will be treated as not alimony depends on all the
facts and circumstances. • Leaving the household,
• Leaving school,
Example 1. Under your divorce decree, you must pay
your former spouse $30,000 annually. The payments will • Marrying, or
stop at the end of 6 years or upon your former spouse's • Reaching a specified age or income level.
death, if earlier.
Your former spouse has custody of your minor children. Clearly associated with a contingency. Payments
The decree provides that if any child is still a minor at your that would otherwise qualify as alimony are presumed to
spouse's death, you must pay $10,000 annually to a trust be reduced at a time clearly associated with the happen-
until the youngest child reaches the age of majority. The ing of a contingency relating to your child only in the fol-
trust income and corpus (principal) are to be used for your lowing situations.
children's benefit. 1. The payments are to be reduced not more than 6
These facts indicate that the payments to be made after months before or after the date the child will reach 18,
your former spouse's death are a substitute for $10,000 of 21, or local age of majority.
the $30,000 annual payments. Of each of the $30,000 an-
nual payments, $10,000 isn't alimony. 2. The payments are to be reduced on two or more oc-
casions that occur not more than 1 year before or after
Example 2. Under your divorce decree, you must pay a different one of your children reaches a certain age
your former spouse $30,000 annually. The payments will from 18 to 24. This certain age must be the same for
stop at the end of 15 years or upon your former spouse's each child, but need not be a whole number of years.

Publication 504 (2023) 15

- 16 -

Page 16 of 30 Fileid: … tions/p504/2023/a/xml/cycle04/source 6:03 - 8-Jan-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

In all other situations, reductions in payments aren't trea- Including the recapture in income. If you must in-
ted as clearly associated with the happening of a contin- clude a recapture amount in income, show it on Schedule
gency relating to your child. 1 (Form 1040), line 2a (“Alimony received”). Cross out “re-
Either you or the IRS can overcome the presumption in ceived” and enter “recapture.” On the dotted line next to
the two situations above. This is done by showing that the the amount, enter your spouse's last name and SSN or
time at which the payments are to be reduced was deter- ITIN.
mined independently of any contingencies relating to your
Deducting the recapture. If you can deduct a recap-
children. For example, if you can show that the period of
ture amount, show it on Schedule 1 (Form 1040), line 19a
alimony payments is customary in the local jurisdiction,
(“Alimony paid”). Cross out “paid” and enter “recapture.” In
such as a period equal to one-half of the duration of the
the space provided, enter your spouse's SSN or ITIN.
marriage, you can overcome the presumption and may be
able to treat the amount as alimony. Example. You pay your former spouse $50,000 ali-
mony the first year, $39,000 the second year, and $28,000
Recapture of Alimony the third year. In the third year, you report $1,500 as in-
come on Schedule 1 (Form 1040), line 2a, and your for-
If your alimony payments decrease or end during the first mer spouse reports $1,500 as a deduction on Schedule 1
3 calendar years, you may be subject to the recapture (Form 1040), line 19a.
rule. If you are subject to this rule, you have to include in
income (in the third year) part of the alimony payments
Instruments Executed Before 1985
you previously deducted. Your spouse can deduct (in the
third year) part of the alimony payments they previously in- Information on pre-1985 instruments was included in this
cluded in income. publication through 2004. If you need the 2004 revision,
please visit IRS.gov/FormsPubs.
The 3-year period starts with the first calendar year you
make a payment qualifying as alimony under a decree of
divorce or separate maintenance or a written separation Certain Rules for Instruments
agreement. Don’t include any time in which payments Executed or Modified After 2018
were being made under temporary support orders. The
second and third years are the next 2 calendar years, Amounts paid as alimony or separate maintenance pay-
whether or not payments are made during those years. ments under a divorce or separation instrument executed
after 2018 won’t be deductible by the payer. Such
The reasons for a reduction or end of alimony pay- amounts also won’t be includible in the income of the re-
ments that can require a recapture include: cipient. The same is true of alimony paid under a divorce
or separation instrument executed before 2019 and modi-
• A change in your divorce or separation instrument, fied after 2018, if the modification expressly states that the
• A failure to make timely payments, alimony isn’t deductible to the payer or includible in the in-
come of the recipient. The examples below illustrate the
• A reduction in your ability to provide support, or tax treatment of alimony payments under the post-2018
• A reduction in your spouse's support needs. alimony rules. In each of the examples, assume the pay-
ments qualify as alimony under the Internal Revenue
When to apply the recapture rule. You are subject to Code of 1986.
the recapture rule in the third year if the alimony you pay in
the third year decreases by more than $15,000 from the Example 1. On December 2, 2015, a court executed a
second year or the alimony you pay in the second and divorce decree providing for monthly alimony payments
third years decreases significantly from the alimony you beginning January 1, 2016, for a period of 9 years. On
pay in the first year. May 16, 2023, the court modified the divorce decree to in-
When you figure a decrease in alimony, don’t include crease the amount of monthly alimony payments. The first
the following amounts. increased alimony payment was due on June 1, 2023. The
modification didn't expressly provide that the post-2018
• Payments made under a temporary support order.
alimony rules apply to alimony payments made after the
• Payments required over a period of at least 3 calendar date of the modification. Therefore, all alimony payments
years that vary because they are a fixed part of your made in 2023 are includible in the recipient’s income and
income from a business or property, or from compen- deductible from the payer’s income.
sation for employment or self-employment.
Example 2. Assume the same facts as in Example 1
• Payments that decrease because of the death of ei-
above except the modification expressly provided that the
ther spouse or the remarriage of the spouse receiving
post-2018 alimony rules apply. The alimony payments
the payments before the end of the third year.
made in January 2023 through May 2023 are includible in
How to figure and report the recapture. Both you and the recipient’s income and deductible from the payer’s in-
your spouse can use Worksheet 1 to figure recaptured ali- come. The alimony payments made in June 2023 through
mony. December 2023 are neither includible in the recipient’s in-
come nor deductible from the payer’s income.

16 Publication 504 (2023)

- 17 -

Page 17 of 30         Fileid: … tions/p504/2023/a/xml/cycle04/source                                                              6:03 - 8-Jan-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Worksheet 1. Recapture of Alimony                                                                                                 Keep for Your Records
Note. Don't enter less than -0- on any line.
  1. Alimony paid in 2nd year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        1.   
  2. Alimony paid in 3rd year . . . . . . . . . . . . . . . . . . . . . . . . . . .              2.  
  3. Floor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.   $15,000
  4. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.   
  5. Subtract line 4 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            5.     
  6. Alimony paid in 1st year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      6.   
  7. Adjusted alimony paid in 2nd year
     (line 1 minus line 5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         7.  
  8. Alimony paid in 3rd year . . . . . . . . . . . . . . . . . . . . . . . . . . .              8.  
  9. Add lines 7 and 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .         9.  
10.  Divide line 9 by 2.0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        10.  
11.  Floor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11.  $15,000
12.  Add lines 10 and 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   12.  
13.  Subtract line 12 from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.    
14. Recaptured alimony. Add lines 5 and 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                * 14.  

* If you deducted alimony paid, report this amount as income on Schedule 1 (Form 1040), line 2a. 
 If you reported alimony received, deduct this amount on Schedule 1 (Form 1040), line 19a.
  Example 3. On December 2, 2015, a couple executed                                              decree  did  not  mention  alimony.  All  alimony  payments 
a written separation agreement providing for monthly ali-                                        made in 2023 are includible in the recipient’s income and 
mony payments on the first day of each month, beginning                                          deductible from the payer’s income because the alimony 
January 1, 2016, for a period of 9 years. The written sepa-                                      payments were made under the written separation agree-
ration agreement set forth that it expires upon the execu-                                       ment that was executed on or before December 31, 2018.
tion of a divorce decree dissolving the couple’s marriage. 
On  May  27,  2023,  a  court  executed  the  divorce  decree 
awarding alimony under the same terms as described in 
                                                                                                 Qualified Domestic
the  couple’s  separation  agreement.  The  alimony  pay-
ments made in January 2023 through May 2023 under the                                            Relations Order
written separation agreement are includible in the recipi-
ent’s income and deductible from the payer’s income. The                                         A  qualified  domestic  relations  order  (QDRO)  is  a  judg-
court  executed  the  divorce  decree  after  December  31,                                      ment, decree, or court order (including an approved prop-
2018;  therefore,  alimony  payments  made  in  June  2023                                       erty settlement agreement) issued under a state's domes-
through December 2023 under the divorce decree are nei-                                          tic relations law that:
ther  includible  in  the  recipient’s  income  nor  deductible 
from the payer’s income.                                                                         •    Recognizes someone other than a participant as hav-
                                                                                                      ing a right to receive benefits from a qualified retire-
  Example 4. On October 1, 2018, a couple executed a                                                  ment plan (such as most pension and profit-sharing 
written separation agreement subject to the laws of State                                             plans) or a tax-sheltered annuity;
X.  The  written  separation  agreement  requires  a  $1,000                                     •    Relates to payment of child support, alimony, or mari-
monthly  alimony  payment  on  the  last  business  day  of  a                                        tal property rights to a spouse, former spouse, child, 
month for a period of 3 years. Under the laws of State X, at                                          or other dependent of the participant; and
the  time  of  divorce,  a  written  separation  agreement  may 
survive as an independent contract. In the process of ob-                                        •    Specifies certain information, including the amount or 
taining their divorce, the couple decided their separation                                            part of the participant's benefits to be paid to the par-
agreement will remain an independent contract and won't                                               ticipant's spouse, former spouse, child, or other de-
be incorporated or merged into their divorce decree. The                                              pendent.
court,  after  acknowledging  the  separation  agreement  as 
                                                                                                 Benefits paid to a child or other dependent.                      Benefits 
fair and equitable, executed a divorce decree on April 1, 
                                                                                                 paid under a QDRO to the plan participant's child or other 
2023,  dissolving  the  couple’s  marriage.  The  divorce 
                                                                                                 dependent  are  treated  as  paid  to  the  participant.  For 

Publication 504 (2023)                                                                                                                                             17

- 18 -

Page 18 of 30 Fileid: … tions/p504/2023/a/xml/cycle04/source 6:03 - 8-Jan-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

information about the tax treatment of benefits from retire-
ment plans, see Pub. 575.
Property Settlements
Benefits paid to a spouse or former spouse. Benefits
paid under a QDRO to the plan participant's spouse or for- Generally, there is no recognized gain or loss on the trans-
mer spouse must generally be included in the spouse's or fer of property between spouses, or between former spou-
former spouse's income. If the participant contributed to ses if the transfer is because of a divorce. You may, how-
the retirement plan, a prorated share of the participant's ever, have to report the transaction on a gift tax return.
cost (investment in the contract) is used to figure the taxa- See Gift Tax on Property Settlements, later. If you sell
ble amount. property that you own jointly to split the proceeds as part
The spouse or former spouse can use the special rules of your property settlement, see Sale of Jointly Owned
for lump-sum distributions if the benefits would have been Property, later.
treated as a lump-sum distribution had the participant re-
ceived them. For this purpose, consider only the balance Transfer Between Spouses
to the spouse's or former spouse's credit in determining
whether the distribution is a total distribution. See Generally, no gain or loss is recognized on a transfer of
Lump-Sum Distributions in Pub. 575 for information about property from you to (or in trust for the benefit of):
the special rules. Your spouse, or
•
Rollovers. If you receive an eligible rollover distribu- • Your former spouse, but only if the transfer is incident
tion under a QDRO as the plan participant's spouse or for- to your divorce.
mer spouse, you may be able to roll it over tax free into a
traditional individual retirement arrangement (IRA) or an- This rule applies even if the transfer was in exchange for
other qualified retirement plan. cash, the release of marital rights, the assumption of liabil-
For more information on the tax treatment of eligible ities, or other consideration.
rollover distributions, see Pub. 575.
Exceptions to nonrecognition rule. This rule doesn’t
apply in the following situations.
• Your spouse or former spouse is a nonresident alien.
Individual Retirement
• Certain transfers in trust, discussed later.
Arrangements Certain stock redemptions under a divorce or separa-
•
tion instrument or a valid written agreement that are
The following discussions explain some of the effects of
taxable under applicable tax law, as discussed in Reg-
divorce or separation on traditional individual retirement
ulations section 1.1041-2.
arrangements (IRAs). Traditional IRAs are IRAs other than
Roth or SIMPLE IRAs. Property subject to nonrecognition rule. The term
“property” includes all property whether real or personal,
Spousal IRA. If you get a final decree of divorce or sepa-
tangible or intangible, or separate or community. It in-
rate maintenance by the end of your tax year, you can’t
cludes property acquired after the end of your marriage
deduct contributions you make to your former spouse's
and transferred to your former spouse. It doesn’t include
traditional IRA. You can deduct only contributions to your
services.
own traditional IRA.
Health savings account (HSA). If you transfer your in-
IRA transferred as a result of divorce. The transfer of
terest in an HSA to your spouse or former spouse under a
all or part of your interest in a traditional IRA to your
divorce or separation instrument, it isn’t considered a tax-
spouse or former spouse, under a decree of divorce or
able transfer. After the transfer, the interest is treated as
separate maintenance or a written instrument incident to
your spouse's HSA.
the decree, isn’t considered a taxable transfer. Starting
from the date of the transfer, the traditional IRA interest Archer medical savings account (MSA). If you transfer
transferred is treated as your spouse's or former spouse's your interest in an Archer MSA to your spouse or former
traditional IRA. spouse under a divorce or separation instrument, it isn’t
considered a taxable transfer. After the transfer, the inter-
IRA contribution and deduction limits. All taxable ali-
est is treated as your spouse's Archer MSA.
mony you receive under a decree of divorce or separate
maintenance is treated as compensation for the contribu- Individual retirement arrangement (IRA). The treat-
tion and deduction limits for traditional IRAs. ment of the transfer of an interest in an IRA as a result of
For more information about IRAs, including Roth IRAs, divorce is similar to that just described for the transfer of
see Pub. 590-A and Pub. 590-B. an interest in an HSA and an Archer MSA. See IRA trans-
ferred as a result of divorce, earlier, under Individual Re-
tirement Arrangements.

18 Publication 504 (2023)

- 19 -

Page 19 of 30 Fileid: … tions/p504/2023/a/xml/cycle04/source 6:03 - 8-Jan-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Incident to divorce. A property transfer is incident to cident to your divorce), you generally don’t recognize any
your divorce if the transfer: gain or loss.
• Occurs within 1 year after the date your marriage However, you must recognize gain or loss if, incident to
ends, or your divorce, you transfer an installment obligation in trust
for the benefit of your former spouse. For information on
• Is related to the end of your marriage. the disposition of an installment obligation, see Pub. 537.
A divorce, for this purpose, includes the end of your mar- You must also recognize as gain on the transfer of prop-
riage by annulment or due to violations of state laws. erty in trust the amount by which the liabilities assumed by
the trust, plus the liabilities to which the property is sub-
Related to end of marriage. A property transfer is re- ject, exceed the total of your adjusted basis in the transfer-
lated to the end of your marriage if both of the following red property.
conditions apply.
• The transfer is made under your original or modified Example. You own property with a fair market value of
divorce or separation instrument. $12,000 and an adjusted basis of $1,000. You transfer the
property in trust for the benefit of your spouse. The trust
• The transfer occurs within 6 years after the date your didn’t assume any liabilities. The property is subject to a
marriage ends. $5,000 liability. Your recognized gain is $4,000 ($5,000 −
Unless these conditions are met, the transfer is pre- $1,000).
sumed not to be related to the end of your marriage. How-
ever, this presumption won't apply if you can show that the Reporting income from property. You should report in-
transfer was made to carry out the division of property come from property transferred to your spouse or former
owned by you and your spouse at the time your marriage spouse as shown in Table 5.
ended. For example, the presumption won't apply if you For information on the treatment of interest on transfer-
can show that the transfer was made more than 6 years red U.S. savings bonds, see chapter 1 of Pub. 550.
after the end of your marriage because of business or le- When you transfer property to your spouse (or for-
gal factors that prevented earlier transfer of the property mer spouse, if incident to your divorce), you must
and the transfer was made promptly after those factors RECORDS give your spouse sufficient records to determine
were taken care of. the adjusted basis and holding period of the property on
the date of the transfer. If you transfer investment credit
Transfers to third parties. If you transfer property to a property with recapture potential, you must also provide
third party on behalf of your spouse (or former spouse, if sufficient records to determine the amount and period of
incident to your divorce), the transfer is treated as two the recapture.
transfers.
• A transfer of the property from you to your spouse or Tax treatment of property received. Property you re-
former spouse. ceive from your spouse (or former spouse, if the transfer is
• An immediate transfer of the property from your incident to your divorce) is treated as acquired by gift for
spouse or former spouse to the third party. income tax purposes. Its value isn’t taxable to you.

You don’t recognize gain or loss on the first transfer. In- Basis of property received. Your basis in property re-
stead, your spouse or former spouse may have to recog- ceived from your spouse (or former spouse, if incident to
nize gain or loss on the second transfer. your divorce) is the same as your spouse's adjusted basis.
For this treatment to apply, the transfer from you to the This applies for determining either gain or loss when you
third party must be one of the following. later dispose of the property. It applies whether the prop-
• Required by your divorce or separation instrument. erty's adjusted basis is less than, equal to, or greater than
either its value at the time of the transfer or any considera-
• Requested in writing by your spouse or former
tion you paid. It also applies even if the property's liabilities
spouse.
are more than its adjusted basis.
• Consented to in writing by your spouse or former This rule generally applies to all property received after
spouse. The consent must state that both you and July 18, 1984, under a divorce or separation instrument in
your spouse or former spouse intend the transfer to be effect after that date. It also applies to all other property re-
treated as a transfer from you to your spouse or former ceived after 1983 for which you and your spouse (or for-
spouse subject to the rules of Internal Revenue Code mer spouse) made a “section 1041 election” to apply this
section 1041. You must receive the consent before fil- rule. For information about how to make that election, see
ing your tax return for the year you transfer the prop- Temporary Regulations section 1.1041-1T(g).
erty.
Example. You and your former spouse owned your
This treatment doesn’t apply to transfers to which
home jointly. You transferred your interest in the home to
! Regulations section 1.1041-2 (certain stock re- your former spouse when you divorced last year. Your for-
CAUTION demptions) applies.
mer spouse’s basis in the interest they received from you
is your adjusted basis in the home. Your former spouse’s
Transfers in trust. If you make a transfer of property in total basis in the home is the joint adjusted basis.
trust for the benefit of your spouse (or former spouse, if in-

Publication 504 (2023) 19

- 20 -

Page 20 of 30 Fileid: … tions/p504/2023/a/xml/cycle04/source 6:03 - 8-Jan-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Table 5. Property Transferred Pursuant to Divorce
The tax treatment of items of property transferred from you to your spouse or former spouse pursuant to your divorce is
shown below.

AND your spouse or FOR more information,
IF you transfer ... THEN you ... former spouse ... see ...
income-producing include on your tax return reports any income or Pub. 550, Investment
property (such as an any profit or loss, rental loss generated or Income and Expenses.
interest in a business, income or loss, dividends, derived after the (See Ownership
rental property, stocks, or interest generated or property is transferred. transferred under U.S.
or bonds) derived from the property Savings Bonds in
during the year until the chapter 1.)
property is transferred
interest in a passive can’t deduct your increases the adjusted Pub. 925, Passive Activity
activity with unused accumulated unused basis of the transferred and At-Risk Rules.
passive activity losses passive activity losses interest by the amount of
allocable to the interest the unused losses.
investment credit don’t have to recapture may have to recapture Form 4255, Recapture of
property with recapture any part of the credit part of the credit if they Investment Credit.
potential dispose of the property
or change its use before
the end of the recapture
period.
interests in nonstatutory don’t include any amount includes an amount in
stock options and in gross income upon the gross income when they
nonqualified deferred transfer exercise the stock
compensation options or when the
deferred compensation
is paid or made available
to them.

Property received before July 19, 1984. Your basis Gift Tax on Property Settlements
in property received in settlement of marital support rights
before July 19, 1984, or under an instrument in effect be- Generally, a transfer to a spouse who is a citizen of the
fore that date (other than property for which you and your United States isn’t subject to federal gift tax, because
spouse (or former spouse) made a “section 1041 elec- there is an unlimited deduction for transfers to a U.S. citi-
tion”) is its fair market value when you received it. zen spouse. However, a transfer to a former spouse isn’t
generally eligible for a martial deduction, and may be sub-
Example. You and your former spouse owned your
ject to federal gift tax unless the transfer qualifies for one
home jointly before your divorce in 1983. That year, you
or more of the exceptions explained in this discussion. If
received your former spouse’s interest in the home in set-
your transfer of property doesn’t qualify for an exception,
tlement of your marital support rights. Your basis in the in-
or qualifies only in part, you must report it on a gift tax re-
terest you received from your former spouse is the part of
turn. See Gift Tax Return, later.
the home’s fair market value proportionate to that interest.
Your total basis in the home is that part of the fair market For more information about the federal gift tax, see Es-
value plus your adjusted basis in your own interest. tate and Gift Taxes in Pub. 559, Form 709 and its instruc-
Property transferred in trust. If the transferor recog- tions.
nizes gain on property transferred in trust, as described
earlier under Transfers in trust, the trust's basis in the Exceptions
property is increased by the recognized gain.
Your transfer of property to your spouse or former spouse
Example. Your spouse transfers property in trust, rec- isn’t subject to gift tax if it meets any of the following ex-
ognizing a $4,000 gain. Your spouse's adjusted basis in ceptions.
the property was $1,000. The trust's basis in the property
is $5,000 ($1,000 + $4,000). • It is made in settlement of marital support rights.
• It qualifies for the marital deduction.
• It is made under a divorce decree.

20 Publication 504 (2023)

- 21 -

Page 21 of 30 Fileid: … tions/p504/2023/a/xml/cycle04/source 6:03 - 8-Jan-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

• It is made under a written agreement, and you are di- Gift Tax Return
vorced within a specified period.
Report a transfer of property subject to gift tax on Form
• It qualifies for the annual exclusion.
709. Generally, Form 709 is due April 15 following the year
• It qualifies for the unlimited exclusion for direct pay- of the transfer.
ments of tuition or medical care.
Transfer under written agreement. If a property trans-
Settlement of marital support rights. A transfer in set- fer would be subject to gift tax except that it is made under
tlement of marital support rights isn’t subject to gift tax to a written agreement, and you don’t receive a final decree
the extent the value of the property transferred isn’t more of divorce by the due date for filing the gift tax return, you
than the value of those rights. This exception doesn’t ap- must report the transfer on Form 709 and attach a copy of
ply to a transfer in settlement of dower, curtesy, or other your written agreement. The transfer will be treated as not
marital property rights. subject to the gift tax until the final decree of divorce is
granted, but no longer than 2 years after the effective date
Marital deduction. A transfer of property to your spouse of the written agreement.
before receiving a final decree of divorce or separate Within 60 days after you receive a final decree of di-
maintenance isn't subject to gift tax. However, this excep- vorce, send a certified copy of the decree to the IRS office
tion doesn’t apply to: where you filed Form 709.
• Transfers of certain terminable interests (for example,
certain interests in trust), or Sale of Jointly Owned Property
• Transfers to your spouse if your spouse isn’t a U.S.
If you sell property that you and your spouse own jointly,
citizen.
you must report your share of the recognized gain or loss
Transfer under divorce decree. A transfer of property on your income tax return for the year of the sale. Your
under the decree of a divorce court having the power to share of the gain or loss is determined by your state law
prescribe a property settlement isn’t subject to gift tax. governing ownership of property. For information on re-
This exception also applies to a property settlement porting gain or loss, see Pub. 544.
agreed on before the divorce if it was made part of or ap-
Sale of home. If you sold your main home, you may be
proved by the decree.
able to exclude up to $250,000 (up to $500,000 if you and
Transfer under written agreement. A transfer of prop- your spouse file a joint return) of gain on the sale. For
erty under a written agreement in settlement of marital more information, including special rules that apply to sep-
rights or to provide a reasonable child support allowance arated and divorced individuals selling a main home, see
isn’t subject to gift tax if you are divorced within the 3-year Pub. 523.
period beginning 1 year before and ending 2 years after
the date of the agreement. This exception applies whether
or not the agreement is part of or approved by the divorce Costs of Getting a Divorce
decree.
You can’t deduct legal fees and court costs for getting a di-
Annual exclusion. The first $17,000 of gifts of present vorce. In addition, you can’t deduct legal fees paid for tax
interests to each person during 2023 isn’t subject to gift advice in connection with a divorce and legal fees to get
tax. This includes transfers to a former spouse or transfers alimony or fees you pay to appraisers, actuaries, and ac-
to a current spouse that don’t qualify for the marital deduc- countants for services in determining your correct tax or in
tion. The annual exclusion is $175,000 for transfers to a helping to get alimony.
spouse who isn’t a U.S. citizen provided the gift would oth-
erwise qualify for the gift tax marital deduction if the donee Other nondeductible expenses. You can’t deduct the
were a U.S. citizen. costs of personal advice, counseling, or legal action in a
Present interest. A gift is considered a present inter- divorce. These costs aren’t deductible, even if they are
est if the donee has unrestricted rights to the immediate paid, in part, to arrive at a financial settlement or to protect
use, possession, and enjoyment of the property or income income-producing property.
from the property. You also can’t deduct legal fees you pay for a property
settlement. However, you can add it to the basis of the
Direct payments of tuition or medical care. Direct property you receive. For example, you can add the cost
payments of tuition to an educational organization or to of preparing and filing a deed to put title to your house in
any person or organization that provides medical care (in- your name alone to the basis of the house.
cluding direct payments to a health insurer) aren’t subject Finally, you can’t deduct fees you pay for your spouse
to federal gift tax. Therefore, such payments made for the or former spouse, unless your payments qualify as ali-
benefit of a spouse or former spouse won’t be subject to mony. (See Payments to a third party under Alimony, ear-
federal gift tax. lier.) If you have no legal responsibility arising from the di-
vorce settlement or decree to pay your spouse's legal

Publication 504 (2023) 21

- 22 -

Page 22 of 30 Fileid: … tions/p504/2023/a/xml/cycle04/source 6:03 - 8-Jan-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

fees, your payments are gifts and may be subject to the • Wisconsin.
gift tax.
Community Income

Tax Withholding If your domicile is in a community property state during
any part of your tax year, you may have community in-
and Estimated Tax come. Your state law determines whether your income is
separate or community income. If you and your spouse file
When you become divorced or separated, you will usually separate returns, you must report half of any income de-
have to file a new Form W-4 with your employer to claim scribed by state law as community income and all of your
your proper withholding. If you receive alimony, you may separate income, and your spouse must report the other
have to make estimated tax payments. half of any community income plus all of their separate in-
come. Each of you can claim credit for half the income tax
If you don’t pay enough tax either through with-
withheld from community income.
! holding or by making estimated tax payments, you
CAUTION will have an underpayment of estimated tax and
you may have to pay a penalty. If you don’t pay enough tax Community Property Laws Disregarded
by the due date of each payment, you may have to pay a
The following discussions are situations where special
penalty even if you are due a refund when you file your tax
rules apply to community property.
return.
Certain community income not treated as community
For more information, see Pub. 505.
income by one spouse. Community property laws may
Joint estimated tax payments. If you and your spouse not apply to an item of community income that you re-
made joint estimated tax payments for 2023 but file sepa- ceived but didn’t treat as community income. You will be
rate returns, either of you can claim all of your payments, responsible for reporting all of it if:
or you can divide them in any way on which you both • You treat the item as if only you are entitled to the in-
agree. If you can’t agree, the estimated tax you can claim come, and
equals the total estimated tax paid times the tax shown on
your separate return for 2023, divided by the total of the • You don’t notify your spouse of the nature and amount
of the income by the due date for filing the return (in-
tax shown on your 2023 return and your spouse's 2023 re-
cluding extensions).
turn. You may want to attach an explanation of how you
and your spouse divided the payments. Relief from liability for tax attributable to an item of
If you claim any of the payments on your tax return, en- community income. You aren’t responsible for the tax
ter your spouse's or former spouse's SSN in the space on an item of community income if all five of the following
provided on Form 1040 or 1040-SR. If you were divorced conditions exist.
and remarried in 2023, enter your present spouse's SSN
in that space and enter your former spouse's SSN, fol- 1. You didn’t file a joint return for the tax year.
lowed by “DIV” to the left of Form 1040, line 26. 2. You didn’t include an item of community income in
gross income on your separate return.
3. The item of community income you didn’t include is
Community Property one of the following.
If you are married and your domicile (permanent legal a. Wages, salaries, and other compensation your
home) is in a community property state, special rules de- spouse (or former spouse) received for services
termine your income. Some of these rules are explained in they performed as an employee.
the following discussions. For more information, see Pub.
b. Income your spouse (or former spouse) derived
555.
from a trade or business they operated as a sole
Community property states. Community property proprietor.
states include: c. Your spouse's (or former spouse's) distributive
• Arizona, share of partnership income.
• California, d. Income from your spouse's (or former spouse's)
• Idaho, separate property (other than income described in
(a), (b), or (c)). Use the appropriate community
• Louisiana, property law to determine what is separate prop-
• Nevada, erty.
• New Mexico, e. Any other income that belongs to your spouse (or
former spouse) under community property law.
• Texas,
• Washington, and

22 Publication 504 (2023)

- 23 -

Page 23 of 30 Fileid: … tions/p504/2023/a/xml/cycle04/source 6:03 - 8-Jan-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

4. You establish that you didn’t know of, and had no rea- will be considered even though the understated
son to know of, that community income. tax or unpaid tax may be attributable in part or in
full to your item.
5. Under all facts and circumstances, it wouldn't be fair
to include the item of community income in your gross e. The item giving rise to the understated tax or defi-
income. ciency is attributable to you, but you establish that
your spouse’s (or former spouse’s) fraud is the
Equitable relief from liability for tax attributable to an reason for the erroneous item.
item of community income. To be considered for equi-
table relief from liability for tax attributable to an item of Requesting relief. For information on how and when
community income, you must meet all of the following con- to request relief from liabilities arising from community
ditions. property laws, see Community Property Laws in Pub. 971.

1. You timely filed your claim for relief. Spousal agreements. In some states, spouses may en-
ter into an agreement that affects the status of property or
2. You and your spouse (or former spouse) didn’t trans-
income as community or separate property. Check your
fer assets to one another as a part of a fraudulent
state law to determine how it affects you.
scheme. A fraudulent scheme includes a scheme to
defraud the IRS or another third party, such as a cred- Spouses living apart all year. If you are married at any
itor, former spouse, or business partner. time during the calendar year, special rules apply for re-
3. Your spouse (or former spouse) didn’t transfer prop- porting certain community income. You must meet all the
erty to you for the main purpose of avoiding tax or the following conditions for these special rules to apply.
payment of tax. 1. You and your spouse lived apart all year.
4. You didn’t knowingly participate in the filing of a frau- 2. You and your spouse didn’t file a joint return for a tax
dulent joint return. year beginning or ending in the calendar year.
5. The income tax liability from which you seek relief is 3. You and/or your spouse had earned income for the
attributable (either in full or in part) to an item of your calendar year that is community income.
spouse (or former spouse) or an unpaid tax resulting
from your spouse’s (or former spouse’s) income. If the 4. You and your spouse haven’t transferred, directly or
liability is partially attributable to you, then relief can indirectly, any of the earned income in (3) between
only be considered for the part of the liability attributa- yourselves before the end of the year. Don’t take into
ble to your spouse (or former spouse). The IRS will account transfers satisfying child support obligations
consider granting relief regardless of whether the un- or transfers of very small amounts or value.
derstated tax, deficiency, or unpaid tax is attributable If all these conditions exist, you and your spouse must
(in full or in part) to you if any of the following excep- report your community income as explained in the follow-
tions apply. ing discussions. See also Certain community income not
a. The item is attributable or partially attributable to treated as community income by one spouse, earlier.
you solely due to the operation of community Earned income. Treat earned income that isn’t trade
property law. If you meet this exception, that item or business or partnership income as the income of the
will be considered attributable to your spouse (or spouse who performed the services to earn the income.
former spouse) for purposes of equitable relief. Earned income is wages, salaries, professional fees, and
b. If the item is titled in your name, the item is pre- other pay for personal services.
sumed to be attributable to you. However, you can Earned income doesn’t include amounts paid by a cor-
rebut this presumption based on the facts and cir- poration that are a distribution of earnings and profits
cumstances. rather than a reasonable allowance for personal services
rendered.
c. You didn’t know, and had no reason to know, that
funds intended for the payment of tax were misap- Trade or business income. Treat income and related
propriated by your spouse (or former spouse) for deductions from a trade or business that isn’t a partner-
their benefit. If you meet this exception, the IRS ship as those of the spouse carrying on the trade or busi-
will consider granting equitable relief although the ness.
unpaid tax may be attributable in part or in full to
Partnership income or loss. Treat income or loss
your item, and only to the extent the funds inten-
from a trade or business carried on by a partnership as the
ded for payment were taken by your spouse (or
income or loss of the spouse who is the partner.
former spouse).
Separate property income. Treat income from the
d. You establish that you were the victim of spousal
separate property of one spouse as the income of that
abuse or domestic violence before the return was
spouse.
filed, and that, as a result of the prior abuse, you
didn’t challenge the treatment of any items on the Social security benefits. Treat social security and
return for fear of your spouse’s (or former spou- equivalent railroad retirement benefits as the income of
se’s) retaliation. If you meet this exception, relief the spouse who receives the benefits.

Publication 504 (2023) 23

- 24 -

Page 24 of 30 Fileid: … tions/p504/2023/a/xml/cycle04/source 6:03 - 8-Jan-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Other income. Treat all other community income, property rights arising during the “marriage.” However, you
such as dividends, interest, rents, royalties, or gains, as should check your state law for exceptions.
provided under your state's community property law.
A decree of legal separation or of separate mainte-
Example. George and Sharon were married through- nance may or may not end the marital community. The
out the year but didn’t live together at any time during the court issuing the decree may terminate the marital com-
year. Both domiciles were in a community property state. munity and divide the property between the spouses.
They didn’t file a joint return or transfer any of their earned
income between themselves. During the year, their in- A separation agreement may divide the community
comes were as follows: property between you and your spouse. It may provide
that this property, along with future earnings and property
George Sharon acquired, will be separate property. This agreement may
end the community.
Wages . . . . . . . . . . . . . . . . . . . . . . $20,000 $22,000
Consulting business . . . . . . . . . . . 5,000 In some states, the marital community ends when the
Partnership . . . . . . . . . . . . . . . . . . 10,000 spouses permanently separate, even if there is no formal
Dividends from separate agreement. Check your state law.
property . . . . . . . . . . . . . . . . . . . . . 1,000 2,000
Interest from community
property . . . . . . . . . . . . . . . . . . . . . 500 500 Alimony (Community Income)

Totals $26,500 $34,500 Payments that may otherwise qualify as alimony aren’t de-
ductible by the payer if they are the recipient spouse's part
of community income. They are deductible by the payer as
Under the community property law of their state, all the alimony and taxable to the recipient spouse only to the ex-
income is considered community income. (Some states tent they are more than that spouse's part of community
treat income from separate property as separate in- income.
come—check your state law.) Sharon didn’t take part in
George's consulting business. Example. You live in a community property state. You
Ordinarily, on their separate returns they would each re- are separated but the special rules explained earlier under
port $30,500, half the total community income of $61,000 Spouses living apart all year don’t apply. Under a written
($26,500 + $34,500). But because they meet the four con- agreement, you pay your spouse $12,000 of your $20,000
ditions listed earlier under Spouses living apart all year, total yearly community income. Your spouse receives no
they must disregard community property law in reporting other community income. Under your state law, earnings
all their income (except the interest income) from com- of a spouse living separately and apart from the other
munity property. They each report on their returns only spouse continue as community property.
their own earnings and other income, and their share of On your separate returns, each of you must report
the interest income from community property. George re- $10,000 of the total community income. In addition, your
ports $26,500 and Sharon reports $34,500. spouse must report $2,000 as alimony received. You can
deduct $2,000 as alimony paid.
Other separated spouses. If you and your spouse are
separated but don’t meet the four conditions discussed Amounts paid as alimony or separate mainte-
earlier under Spouses living apart all year, you must treat ! nance payments under a divorce or separation in-
your income according to the laws of your state. In some CAUTION strument executed after 2018 won’t be deductible
states, income earned after separation but before a de- by the payer. Such amounts also won’t be includible in the
cree of divorce continues to be community income. In income of the recipient. The same is true of alimony paid
other states, it is separate income. under a divorce or separation instrument executed before
2019 and modified after 2018 if the modification expressly
states that the alimony isn’t deductible to the payer or in-
Ending the Marital Community cludible in the income of the recipient.
When the marital community ends as a result of divorce or
separation, the community assets (money and property)
are divided between the spouses. Each spouse is taxed How To Get Tax Help
on half the community income for the part of the year be-
fore the community ends. However, see Spouses living If you have questions about a tax issue; need help prepar-
apart all year, earlier. Income received after the commun- ing your tax return; or want to download free publications,
ity ended is separate income, taxable only to the spouse forms, or instructions, go to IRS.gov to find resources that
to whom it belongs. can help you right away.

An absolute decree of divorce or annulment ends the Preparing and filing your tax return. After receiving all
marital community in all community property states. A de- your wage and earnings statements (Forms W-2, W-2G,
cree of annulment, even though it holds that no valid mar- 1099-R, 1099-MISC, 1099-NEC, etc.); unemployment
riage ever existed, usually doesn’t nullify community compensation statements (by mail or in a digital format) or

24 Publication 504 (2023)

- 25 -

Page 25 of 30        Fileid: … tions/p504/2023/a/xml/cycle04/source                                 6:03 - 8-Jan-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

other  government  payment  statements  (Form  1099-G);             • The Sales Tax Deduction Calculator IRS.gov/ (
and  interest,  dividend,  and  retirement  statements  from          SalesTax) figures the amount you can claim if you 
banks and investment firms (Forms 1099), you have sev-                itemize deductions on Schedule A (Form 1040).
eral options to choose from to prepare and file your tax re-
                                                                            Getting  answers  to  your  tax  questions.     On 
turn.  You  can  prepare  the  tax  return  yourself,  see  if  you 
                                                                            IRS.gov,  you  can  get  up-to-date  information  on 
qualify for free tax preparation, or hire a tax professional to 
                                                                            current events and changes in tax law.
prepare your return.
                                                                    • IRS.gov/Help: A variety of tools to help you get an-
Free options for tax preparation.  Your options for pre-              swers to some of the most common tax questions.
paring  and  filing  your  return  online  or  in  your  local  com-
munity, if you qualify, include the following.                      • IRS.gov/ITA: The Interactive Tax Assistant, a tool that 
                                                                      will ask you questions and, based on your input, pro-
• Free File. This program lets you prepare and file your              vide answers on a number of tax topics.
  federal individual income tax return for free using soft-
  ware or Free File Fillable Forms. However, state tax              • IRS.gov/Forms: Find forms, instructions, and publica-
                                                                      tions. You will find details on the most recent tax 
  preparation may not be available through Free File. Go 
                                                                      changes and interactive links to help you find answers 
  to IRS.gov/FreeFile to see if you qualify for free online 
                                                                      to your questions.
  federal tax preparation, e-filing, and direct deposit or 
  payment options.                                                  • You may also be able to access tax information in your 
                                                                      e-filing software.
• VITA. The Volunteer Income Tax Assistance (VITA) 
  program offers free tax help to people with 
  low-to-moderate incomes, persons with disabilities,               Need someone to prepare your tax return?             There are 
  and limited-English-speaking taxpayers who need                   various  types  of  tax  return  preparers,  including  enrolled 
  help preparing their own tax returns. Go to IRS.gov/              agents, certified public accountants (CPAs), accountants, 
  VITA, download the free IRS2Go app, or call                       and many others who don’t have professional credentials. 
  800-906-9887 for information on free tax return prepa-            If  you  choose  to  have  someone  prepare  your  tax  return, 
  ration.                                                           choose that preparer wisely. A paid tax preparer is:
• TCE. The Tax Counseling for the Elderly (TCE) pro-                • Primarily responsible for the overall substantive accu-
  gram offers free tax help for all taxpayers, particularly           racy of your return,
  those who are 60 years of age and older. TCE volun-
  teers specialize in answering questions about pen-                • Required to sign the return, and
  sions and retirement-related issues unique to seniors.            • Required to include their preparer tax identification 
  Go to IRS.gov/TCE or download the free IRS2Go app                   number (PTIN).
  for information on free tax return preparation.                           Although the tax preparer always signs the return, 
• MilTax. Members of the U.S. Armed Forces and quali-               !       you're  ultimately  responsible  for  providing  all  the 
  fied veterans may use MilTax, a free tax service of-              CAUTION information required for the preparer to accurately 
  fered by the Department of Defense through Military               prepare your return and for the accuracy of every item re-
  OneSource. For more information, go to                            ported on the return. Anyone paid to prepare tax returns 
  MilitaryOneSource MilitaryOneSource.mil/MilTax (  ).              for  others  should  have  a  thorough  understanding  of  tax 
     Also, the IRS offers Free Fillable Forms, which can            matters. For more information on how to choose a tax pre-
  be completed online and then e-filed regardless of in-            parer, go to Tips for Choosing a Tax Preparer on IRS.gov.
  come.
Using online tools to help prepare your return.   Go to             Employers can register to use Business Services On-
IRS.gov/Tools for the following.                                    line. The Social Security Administration (SSA) offers on-
                                                                    line service at SSA.gov/employer for fast, free, and secure 
• The Earned Income Tax Credit Assistant IRS.gov/ (
                                                                    W-2 filing options to CPAs, accountants, enrolled agents, 
  EITCAssistant) determines if you’re eligible for the 
                                                                    and  individuals  who  process  Form  W-2,  Wage  and  Tax 
  earned income credit (EIC).
                                                                    Statement,  and  Form  W-2c,  Corrected  Wage  and  Tax 
• The Online EIN Application IRS.gov/EIN (     ) helps you          Statement.
  get an employer identification number (EIN) at no 
  cost.                                                             IRS social media.  Go to IRS.gov/SocialMedia to see the 
                                                                    various social media tools the IRS uses to share the latest 
• The Tax Withholding Estimator IRS.gov/W4App (   )                 information on tax changes, scam alerts, initiatives, prod-
  makes it easier for you to estimate the federal income            ucts, and services. At the IRS, privacy and security are our 
  tax you want your employer to withhold from your pay-             highest priority. We use these tools to share public infor-
  check. This is tax withholding. See how your withhold-            mation  with  you. Don’t  post  your  social  security  number 
  ing affects your refund, take-home pay, or tax due.               (SSN)  or  other  confidential  information  on  social  media 
• The First-Time Homebuyer Credit Account Look-up                   sites. Always protect your identity when using any social 
  (IRS.gov/HomeBuyer) tool provides information on                  networking site.
  your repayments and account balance.

Publication 504 (2023)                                                                                                      25

- 26 -

Page 26 of 30 Fileid: … tions/p504/2023/a/xml/cycle04/source 6:03 - 8-Jan-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

The following IRS YouTube channels provide short, in- Access your online account (individual taxpayers
formative videos on various tax-related topics in English, only). Go to IRS.gov/Account to securely access infor-
Spanish, and ASL. mation about your federal tax account.
• Youtube.com/irsvideos. • View the amount you owe and a breakdown by tax
year.
• Youtube.com/irsvideosmultilingua.
• Youtube.com/irsvideosASL. • See payment plan details or apply for a new payment
plan.
Watching IRS videos. The IRS Video portal • Make a payment or view 5 years of payment history
(IRSVideos.gov) contains video and audio presentations and any pending or scheduled payments.
for individuals, small businesses, and tax professionals.
• Access your tax records, including key data from your
Online tax information in other languages. You can most recent tax return, and transcripts.
find information on IRS.gov/MyLanguage if English isn’t • View digital copies of select notices from the IRS.
your native language.
• Approve or reject authorization requests from tax pro-
Free Over-the-Phone Interpreter (OPI) Service. The fessionals.
IRS is committed to serving taxpayers with limited-English View your address on file or manage your communica-
•
proficiency (LEP) by offering OPI services. The OPI Serv- tion preferences.
ice is a federally funded program and is available at Tax-
payer Assistance Centers (TACs), most IRS offices, and Get a transcript of your return. With an online account,
every VITA/TCE tax return site. The OPI Service is acces- you can access a variety of information to help you during
sible in more than 350 languages. the filing season. You can get a transcript, review your
most recently filed tax return, and get your adjusted gross
Accessibility Helpline available for taxpayers with income. Create or access your online account at IRS.gov/
disabilities. Taxpayers who need information about ac- Account.
cessibility services can call 833-690-0598. The Accessi-
bility Helpline can answer questions related to current and Tax Pro Account. This tool lets your tax professional
future accessibility products and services available in al- submit an authorization request to access your individual
ternative media formats (for example, braille, large print, taxpayer IRS online account. For more information, go to
audio, etc.). The Accessibility Helpline does not have ac- IRS.gov/TaxProAccount.
cess to your IRS account. For help with tax law, refunds, or
account-related issues, go to IRS.gov/LetUsHelp. Using direct deposit. The safest and easiest way to re-
ceive a tax refund is to e-file and choose direct deposit,
Note. Form 9000, Alternative Media Preference, or which securely and electronically transfers your refund di-
Form 9000(SP) allows you to elect to receive certain types rectly into your financial account. Direct deposit also
of written correspondence in the following formats. avoids the possibility that your check could be lost, stolen,
• Standard Print. destroyed, or returned undeliverable to the IRS. Eight in
10 taxpayers use direct deposit to receive their refunds. If
• Large Print. you don’t have a bank account, go to IRS.gov/
• Braille. DirectDeposit for more information on where to find a bank
or credit union that can open an account online.
• Audio (MP3).
• Plain Text File (TXT). Reporting and resolving your tax-related identity
theft issues.
• Braille Ready File (BRF).
• Tax-related identity theft happens when someone
Disasters. Go to IRS.gov/DisasterRelief to review the steals your personal information to commit tax fraud.
available disaster tax relief. Your taxes can be affected if your SSN is used to file a
fraudulent return or to claim a refund or credit.
Getting tax forms and publications. Go to IRS.gov/
Forms to view, download, or print all the forms, instruc- • The IRS doesn’t initiate contact with taxpayers by
tions, and publications you may need. Or, you can go to email, text messages (including shortened links), tele-
IRS.gov/OrderForms to place an order. phone calls, or social media channels to request or
verify personal or financial information. This includes
Getting tax publications and instructions in eBook requests for personal identification numbers (PINs),
format. Download and view most tax publications and in- passwords, or similar information for credit cards,
structions (including the Instructions for Form 1040) on banks, or other financial accounts.
mobile devices as eBooks at IRS.gov/eBooks. • Go to IRS.gov/IdentityTheft, the IRS Identity Theft
IRS eBooks have been tested using Apple's iBooks for Central webpage, for information on identity theft and
iPad. Our eBooks haven’t been tested on other dedicated data security protection for taxpayers, tax professio-
eBook readers, and eBook functionality may not operate nals, and businesses. If your SSN has been lost or
as intended. stolen or you suspect you’re a victim of tax-related

26 Publication 504 (2023)

- 27 -

Page 27 of 30 Fileid: … tions/p504/2023/a/xml/cycle04/source 6:03 - 8-Jan-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

identity theft, you can learn what steps you should • Use the Offer in Compromise Pre-Qualifier to see if
take. you can settle your tax debt for less than the full
amount you owe. For more information on the Offer in
• Get an Identity Protection PIN (IP PIN). IP PINs are
Compromise program, go to IRS.gov/OIC.
six-digit numbers assigned to taxpayers to help pre-
vent the misuse of their SSNs on fraudulent federal in- Filing an amended return. Go to IRS.gov/Form1040X
come tax returns. When you have an IP PIN, it pre- for information and updates.
vents someone else from filing a tax return with your
SSN. To learn more, go to IRS.gov/IPPIN. Checking the status of your amended return. Go to
IRS.gov/WMAR to track the status of Form 1040-X amen-
Ways to check on the status of your refund. ded returns.
• Go to IRS.gov/Refunds. It can take up to 3 weeks from the date you filed
• Download the official IRS2Go app to your mobile de- ! your amended return for it to show up in our sys-
vice to check your refund status. CAUTION tem, and processing it can take up to 16 weeks.

• Call the automated refund hotline at 800-829-1954.
Understanding an IRS notice or letter you’ve re-
The IRS can’t issue refunds before mid-February ceived. Go to IRS.gov/Notices to find additional informa-
! for returns that claimed the EIC or the additional tion about responding to an IRS notice or letter.
CAUTION child tax credit (ACTC). This applies to the entire
refund, not just the portion associated with these credits. Responding to an IRS notice or letter. You can now
upload responses to all notices and letters using the
Making a tax payment. Payments of U.S. tax must be Document Upload Tool. For notices that require additional
remitted to the IRS in U.S. dollars. Digital assets are not action, taxpayers will be redirected appropriately on
accepted. Go to IRS.gov/Payments for information on how IRS.gov to take further action. To learn more about the
to make a payment using any of the following options. tool, go to IRS.gov/Upload.

• IRS Direct Pay: Pay your individual tax bill or estimated Note. You can use Schedule LEP (Form 1040), Re-
tax payment directly from your checking or savings ac- quest for Change in Language Preference, to state a pref-
count at no cost to you. erence to receive notices, letters, or other written commu-
• Debit Card, Credit Card, or Digital Wallet: Choose an nications from the IRS in an alternative language. You may
approved payment processor to pay online or by not immediately receive written communications in the re-
phone. quested language. The IRS’s commitment to LEP taxpay-
ers is part of a multi-year timeline that began providing
• Electronic Funds Withdrawal: Schedule a payment translations in 2023. You will continue to receive communi-
when filing your federal taxes using tax return prepara- cations, including notices and letters, in English until they
tion software or through a tax professional. are translated to your preferred language.
• Electronic Federal Tax Payment System: Best option
for businesses. Enrollment is required. Contacting your local TAC. Keep in mind, many ques-
tions can be answered on IRS.gov without visiting a TAC.
• Check or Money Order: Mail your payment to the ad- Go to IRS.gov/LetUsHelp for the topics people ask about
dress listed on the notice or instructions. most. If you still need help, TACs provide tax help when a
• Cash: You may be able to pay your taxes with cash at tax issue can’t be handled online or by phone. All TACs
a participating retail store. now provide service by appointment, so you’ll know in ad-
vance that you can get the service you need without long
• Same-Day Wire: You may be able to do same-day wait times. Before you visit, go to IRS.gov/TACLocator to
wire from your financial institution. Contact your finan- find the nearest TAC and to check hours, available serv-
cial institution for availability, cost, and time frames. ices, and appointment options. Or, on the IRS2Go app,
under the Stay Connected tab, choose the Contact Us op-
Note. The IRS uses the latest encryption technology to
tion and click on “Local Offices.”
ensure that the electronic payments you make online, by
phone, or from a mobile device using the IRS2Go app are
safe and secure. Paying electronically is quick, easy, and The Taxpayer Advocate Service (TAS)
faster than mailing in a check or money order. Is Here To Help You
What if I can’t pay now? Go to IRS.gov/Payments for What Is TAS?
more information about your options.
TAS is an independent organization within the IRS that
• Apply for an online payment agreement IRS.gov/ ( helps taxpayers and protects taxpayer rights. TAS strives
OPA) to meet your tax obligation in monthly install- to ensure that every taxpayer is treated fairly and that you
ments if you can’t pay your taxes in full today. Once know and understand your rights under the Taxpayer Bill
you complete the online process, you will receive im- of Rights.
mediate notification of whether your agreement has
been approved.

Publication 504 (2023) 27

- 28 -

Page 28 of 30       Fileid: … tions/p504/2023/a/xml/cycle04/source                                        6:03 - 8-Jan-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

How Can You Learn About Your Taxpayer                                     • Download Pub. 1546, The Taxpayer Advocate Service 
Rights?                                                                     Is Your Voice at the IRS, available at IRS.gov/pub/irs-
                                                                            pdf/p1546.pdf;
The Taxpayer Bill of Rights describes 10 basic rights that                  Call the IRS toll free at 800-TAX-FORM 
                                                                          •
all  taxpayers  have  when  dealing  with  the  IRS.  Go  to                (800-829-3676) to order a copy of Pub. 1546;
TaxpayerAdvocate.IRS.gov  to  help  you  understand  what 
these rights mean to you and how they apply. These are                    • Check your local directory; or
your rights. Know them. Use them.                                         • Call TAS toll free at 877-777-4778.

What Can TAS Do for You?                                                 How Else Does TAS Help Taxpayers?

TAS can help you resolve problems that you can’t resolve                 TAS  works  to  resolve  large-scale  problems  that  affect 
with  the  IRS.  And  their  service  is  free.  If  you  qualify  for   many taxpayers. If you know of one of these broad issues, 
their  assistance,  you  will  be  assigned  to  one  advocate           report it to TAS at IRS.gov/SAMS. Be sure to not include 
who will work with you throughout the process and will do                any personal taxpayer information.
everything  possible  to  resolve  your  issue.  TAS  can  help 
you if:
                                                                         Low Income Taxpayer Clinics (LITCs)
 • Your problem is causing financial difficulty for you, 
   your family, or your business;                                        LITCs are independent from the IRS and TAS. LITCs rep-
 • You face (or your business is facing) an immediate                    resent individuals whose income is below a certain level 
   threat of adverse action; or                                          and who need to resolve tax problems with the IRS. LITCs 
                                                                         can represent taxpayers in audits, appeals, and tax collec-
 • You’ve tried repeatedly to contact the IRS but no one                 tion  disputes  before  the  IRS  and  in  court.  In  addition, 
   has responded, or the IRS hasn’t responded by the                     LITCs can provide information about taxpayer rights and 
   date promised.                                                        responsibilities  in  different  languages  for  individuals  who 
                                                                         speak English as a second language. Services are offered 
How Can You Reach TAS?                                                   for free or a small fee. For more information or to find an 
                                                                         LITC    near you,    go to         the    LITC  page   at 
TAS  has  offices in  every  state,  the  District  of  Columbia, 
                                                                         TaxpayerAdvocate.IRS.gov/LITC  or  see  IRS  Pub.  4134, 
and Puerto Rico. To find your advocate’s number:
                                                                         Low  Income  Taxpayer  Clinic  List,  at IRS.gov/pub/irs-pdf/
 • Go to TaxpayerAdvocate.IRS.gov/Contact-Us;                            p4134.pdf.

                  To help us develop a more useful index, please let us know if you have ideas for index entries.
Index             See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.
 
                                                                                             Community property     22 24-
A                                    C                                                       (See also Community income)
Absence, temporary   6               Change of address                    1                   Ending the marital community  24
Address, change of 1                 Change of name                    1                      Laws disregarded     22
Aliens (See Nonresident aliens)      Child custody        9                                   States  22
Alimony  10 16,                      Child support:                                          Costs of getting divorce:
 Community income    24              Alimony, difference from                 13              Nondeductible expenses     21
 Deductibility 12                    Clearly associated with                                  Nondeductible, generally   21
 Defined 12                            contingency                     15                     Other nondeductible expenses    21
 Inclusion in income 12              Contingency relating to child                15         Custody of child     9
Annual exclusion, gift tax 21        Payment specifically designated 
Annulment decrees:                     as       15                                           D
 Absolute decree  24                 Child support under pre-1985                            Death of dependent    6
 Amended return required   2         agreement           10                                  Death of recipient spouse.   14
 Considered unmarried   2            Children:                                               Debts of spouse:
Archer MSA  18                       Birth of child:                                          Refund applied to    3
Assistance (See Tax help)              Head of household, qualifying                         Deductions:
                                       person to file as                    6                 Alimony paid  12
B                                    Claiming parent, when child is head                      Alimony recapture    16
                                       of household                    6
                                                                                              Limits on IRAs 18
Basis:                               Custody of          9
                                                                                              Marital 21
 Property received in settlement  19 Death of child:
                                                                                             Dependents:
Benefits paid under QDROs    17 18,    Head of household, qualifying 
Birth of dependent 6                   person to file as                    6                 Qualifying child    6
                                     Photographs of missing children                  1       Qualifying child (Table 3) 8
                                     Community income                     22 24-              Qualifying relative  6

28                                                                                                        Publication 504 (2023)

- 29 -

Page 29 of 30        Fileid: … tions/p504/2023/a/xml/cycle04/source                         6:03 - 8-Jan-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

  Qualifying relative (Table 3) 8       Individual retirement arrangements  Property settlements        18 21-
  Social security numbers  1              (IRAs)  18                            Publications (See Tax help)
Divorce decrees:                        Individual taxpayer identification 
  Absolute decree  24                     numbers (ITINs):                      Q
  Amended    12                           Processing   1                        Qualified domestic relations orders 
  Defined for purposes of alimony    12 Injured spouse     3                     (QDROs)    17 18, 
  Invalid 12                            Innocent spouse relief    3             Qualifying child, tests for claiming 
  Unmarried persons   2                 Insurance premiums       13              (Table 3) 8
Divorced parents   7                    Invalid decree     12                   Qualifying person, head of 
  Child custody 9                       IRAs (Individual retirement              household    6
Domestic relations orders                 arrangements)       18                 Table 2 7
  (See Qualified domestic relations     Itemized deductions on separate         Qualifying relative, tests for 
  orders (QDROs))                         returns 4                              claiming (Table 3)    8
Domicile  22                            ITINs (Individual taxpayer 
                                          identification numbers)       1       R
E                                                                               Recapture of alimony    16
                                        J
Earned income   23                                                              Refunds:
Equitable relief (See Relief from joint Joint liability:                         Spouse debts, applied to                3
  liability)                              Relief from  1 3,                     Release of exemption to 
Estimated tax   22                      Joint returns  3                         noncustodial parent     9
  Joint payments   22                     Change from separate return      4    Relief from joint liability 1 3, 
                                          Change to separate return      4      Relief from separate return liability:
F                                         Divorced taxpayers    3                Community income      22
Filing status 2                           Joint and individual liability 3      Reporting requirements:
  Head of household   5                   Relief from joint liability 3          Alimony received     12
Form 1040:                                Signing 3                             Returns:
  Deducting alimony paid before         Jointly owned home:                      Amended return required                 2
   2019      12                           Alimony payments for    13             Joint (See Joint returns)
  Reporting alimony received    12        Sale of 21                             Separate (See Separate returns)
Form 1040-X:                                                                    Revocation of release of claim to 
  Annulment, decree of  2               K                                        an exemption  10
Form 8332:                              Kidnapped child:                        Rollovers 18
  Release of claims to an exemption       Head of household status and      6
   to noncustodial parent  9                                                    S
Form 8379:                              L                                       Sales of jointly owned property            21
  Injured spouse  3                     Liability for taxes (See Relief from    Section 1041 election    19
Form 8857:                                joint liability)                      Separate maintenance decrees               2, 
  Innocent spouse relief 3              Life insurance premiums as               12 24, 
Form W-4:                                 alimony 13                            Separate returns 4
  Withholding   22                                                               Change to or from joint return           4
Form W-7:                               M                                        Community or separate income              4
  Individual taxpayer identification    Marital community, ending        24      Itemized deductions    4
   number (ITIN)   1                    Marital status     2                     Relief from liability 22
Former spouse:                          Married persons       3                  Separate liability   4
  Defined for purposes of alimony    12 Medical savings accounts                 Tax consequences      4
                                          (MSAs)  18                            Separated parents     7
G                                       Missing children, photographs of      1 Separation agreements       24
Gift tax 20 21,                         Mortgage payments as alimony         13  Defined for purposes of alimony           12
                                        MSAs (Medical savings                   Separation of liability (See Relief 
H                                         accounts)    18                        from joint liability)
Head of household   5                                                           Settlement of property 
                                        N                                        (See Property settlements)
Health savings accounts (HSAs)       18
Home owned jointly:                     Name, change of       1                 Social security benefits    23
  Alimony payments for  13              Nondeductible expenses        21        Social security numbers (SSNs):
  Sale of 21                            Nonresident aliens:                      Alimony recipient's number 
HSAs (Health savings accounts)       18   Joint returns    3                      required  12
                                          Withholding      13                    Dependents   1
I                                                                               Spousal IRA 18
                                        P                                       Spouse:
Identification number  1                                                         Defined for purposes of alimony           12
Income   22                             Parent:
(See also Community income)               Head of household, claim for     6     Refund applied to debts    3
  Alimony received  12                  Parents, divorced or separated       7

Publication 504 (2023)                                                                                                     29

- 30 -

Page 30 of 30        Fileid: … tions/p504/2023/a/xml/cycle04/source             6:03 - 8-Jan-2024

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Statute of limitations:            Tax help 24                      Unmarried persons   2
  Amended return 2                 Tax withholding (See Withholding)
  Injured spouse allocation 4      Taxpayer identification numbers: W
                                    Processing  1                   Withholding:
T                                   Renewal 1                        Change of  22
Tables and figures:                Third parties:                    Nonresident aliens 13
  Property transferred pursuant to  Alimony payments to 13 14,      Worksheets:
   divorce (Table 5)  20            Property settlements, transfers  Recapture of alimony (Worksheet 
  Qualifying person for head of     to 19                            1) 16
   household (Table 2)  7          Tiebreaker rules 10
  Rules for claiming dependents 
   (Table 3) 8                     U
                                   Underpayment of alimony 13

30                                                                              Publication 504 (2023)

PDF file checksum: 2420474446

(Plugin #1/9.12/13.0)