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            Department of the Treasury                        Contents
            Internal Revenue Service
                                                              Future Developments . . . . . . . . . . . . . . . . . . . . . . .            1
                                                              Reminders      . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Publication 504
Cat. No. 15006I                                               Introduction     . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
                                                              Filing Status . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    3
                                                              Married Filing Jointly . . . . . . . . . . . . . . . . . . . . . .           3
Divorced                                                      Married Filing Separately                . . . . . . . . . . . . . . . . . . 4
                                                              Head of Household . . . . . . . . . . . . . . . . . . . . . . .              6
or Separated                                                  Dependents       . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
                                                              Qualifying Child or Qualifying Relative                    . . . . . . . . . 8
                                                                    Children of Divorced or Separated 
Individuals                                                                Parents (or Parents Who Live Apart)                   . . . . . 8
                                                                    Qualifying Child of More Than One 
For use in preparing                                                       Person . . . . . . . . . . . . . . . . . . . . . . . . . .      11
                                                              Alimony      . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
2022 Returns
                                                              Alimony Payment Rules for Instruments 
                                                                    Executed Prior to 2019             . . . . . . . . . . . . . . . . .   13
                                                              Certain Rules for Instruments Executed After 
                                                                    1984 But Before 2019 . . . . . . . . . . . . . . . . . .               14
                                                                    Alimony Requirements                 . . . . . . . . . . . . . . . .   14
                                                                    Recapture of Alimony               . . . . . . . . . . . . . . . . .   16
                                                              Instruments Executed Before 1985                       . . . . . . . . . .   17
                                                              Qualified Domestic Relations Order . . . . . . . . . . .                     18
                                                              Individual Retirement Arrangements . . . . . . . . . .                       19
                                                              Property Settlements . . . . . . . . . . . . . . . . . . . . . .             19
                                                              Transfer Between Spouses . . . . . . . . . . . . . . . .                     19
                                                              Gift Tax on Property Settlements                   . . . . . . . . . . . .   21
                                                                    Gift Tax Return . . . . . . . . . . . . . . . . . . . . . .            22
                                                              Sale of Jointly Owned Property                   . . . . . . . . . . . . .   22
                                                              Costs of Getting a Divorce . . . . . . . . . . . . . . . . . .               22
                                                              Tax Withholding and Estimated Tax                    . . . . . . . . . . .   23
                                                              Community Property             . . . . . . . . . . . . . . . . . . . . . .   23
                                                              Community Income . . . . . . . . . . . . . . . . . . . . . .                 23
                                                              Alimony (Community Income)                     . . . . . . . . . . . . . .   25
                                                              How To Get Tax Help            . . . . . . . . . . . . . . . . . . . . . .   25
                                                              Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    29

                                                              Future Developments
                                                              For the latest information about developments related to 
                                                              Pub. 504, such as legislation enacted after this publication 
                                                              was published, go to IRS.gov/Pub504.

Get forms and other information faster and easier at:         Reminders
• IRS.gov (English)         • IRS.gov/Korean (한국어) 
• IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский)       Change of withholding.               The Form W-4 no longer uses 
• IRS.gov/Chinese (中文)      • IRS.gov/Vietnamese (Tiếng Việt) personal  allowances  to  calculate  your  income  tax 

Dec 12, 2022

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withholding. If you have been claiming a personal allow- explains deductions allowed for some of the costs of ob-
ance for your spouse, and you divorce or legally separate, taining a divorce and how to handle tax withholding and
you must give your employer a new Form W-4, Employ- estimated tax payments.
ee’s Withholding Certificate, within 10 days after the di- The last part of the publication explains special rules
vorce or separation. For more information on withholding that may apply to persons who live in community property
and when you must furnish a new Form W-4, see Pub. states.
505, Tax Withholding and Estimated Tax.
Comments and suggestions. We welcome your com-
Relief from joint liability. In some cases, one spouse ments about this publication and suggestions for future
may be relieved of joint liability for tax, interest, and penal- editions.
ties on a joint tax return. For more information, see Relief You can send us comments through IRS.gov/
from joint liability under Married Filing Jointly. FormComments. Or, you can write to the Internal Reve-
Social security numbers for dependents. You must in- nue Service, Tax Forms and Publications, 1111 Constitu-
clude on your tax return the taxpayer identification number tion Ave. NW, IR-6526, Washington, DC 20224.
(generally, the social security number (SSN)) of every de- Although we can’t respond individually to each com-
pendent you claim. See Dependents, later. ment received, we do appreciate your feedback and will
Using and getting an ITIN. The ITIN is entered wher- consider your comments and suggestions as we revise
ever an SSN is requested on a tax return. If you’re re- our tax forms, instructions, and publications. Don’t send
quired to include another person's SSN on your return and tax questions, tax returns, or payments to the above ad-
that person doesn’t have and can’t get an SSN, enter that dress.
person's ITIN. The IRS will issue an ITIN to a nonresident Getting answers to your tax questions. If you have
or resident alien who doesn’t have and isn’t eligible to get a tax question not answered by this publication or the How
an SSN. To apply for an ITIN, file Form W-7, Application To Get Tax Help section at the end of this publication, go
for IRS Individual Taxpayer Identification Number, with the to the IRS Interactive Tax Assistant page at IRS.gov/
IRS. Allow 7 weeks for the IRS to notify you of your ITIN Help/ITA where you can find topics by using the search
application status (9 to 11 weeks if you submit the applica- feature or viewing the categories listed.
tion during peak processing periods (January 15 through
April 30) or if you’re filing from overseas). If you haven't re- Getting tax forms, instructions, and publications.
ceived your ITIN at the end of that time, you can call the Go to IRS.gov/Forms to download current and prior-year
IRS to check the status of your application. For more infor- forms, instructions, and publications.
mation, go to IRS.gov/FormW7. Ordering tax forms, instructions, and publications.
Change of address. If you change your mailing address, Go to IRS.gov/OrderForms to order current forms, instruc-
be sure to notify the IRS. You can use Form 8822, tions, and publications; call 800-829-3676 to order
Change of Address. prior-year forms and instructions. The IRS will process
your order for forms and publications as soon as possible.
Change of name. If you change your name, be sure to
Don’t resubmit requests you’ve already sent us. You can
notify the Social Security Administration using Form SS-5,
get forms and publications faster online.
Application for a Social Security Card.
Photographs of missing children. The IRS is a proud Useful Items
partner with the National Center for Missing & Exploited You may want to see:
Children® (NCMEC). Photographs of missing children se-
lected by the Center may appear in this publication on pa- Publications
ges that would otherwise be blank. You can help bring
these children home by looking at the photographs and 501 501 Dependents, Standard Deduction, and Filing
calling 800-THE-LOST (800-843-5678) if you recognize a Information
child. 544 544 Sales and Other Dispositions of Assets
555 555 Community Property
590-A 590-A Contributions to Individual Retirement
Introduction
Arrangements (IRAs)
This publication explains tax rules that apply if you are di- 590-B 590-B Distributions from Individual Retirement
vorced or separated from your spouse. It covers general Arrangements (IRAs)
filing information and can help you choose your filing sta-
tus. It can also help you decide which benefits you are en- 971 971 Innocent Spouse Relief
titled to claim. 974 974 Premium Tax Credit (PTC)
The publication also discusses payments and transfers
of property that often occur as a result of divorce and how Forms (and Instructions)
you must treat them on your tax return. Examples include 8332 8332 Release/Revocation of Release of Claim to
alimony, child support, other court-ordered payments,
Exemption for Child by Custodial Parent
property settlements, and transfers of individual retire-
ment arrangements. In addition, this publication also 8379 8379 Injured Spouse Allocation

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8857 8857 Request for Innocent Spouse Relief Health care law considerations. Under the health care
law, you must have qualifying health care coverage.
See How To Get Tax Help near the end of this publication
Qualifying health care coverage (also called minimum
for information about getting publications and forms.
essential coverage) includes:
• Most coverage through government-sponsored pro-
grams (including Medicaid coverage, Medicare parts
Filing Status A or C, the Children’s Health Insurance Program
(CHIP), certain benefits for veterans and their families,
Your filing status is used in determining whether you must
TRICARE, and health coverage for Peace Corps vol-
file a return, your standard deduction, and the correct tax.
unteers);
It may also be used in determining whether you can claim
certain other deductions and credits. The filing status you • Most types of employer-sponsored coverage;
can choose depends partly on your marital status on the Grandfathered health plans; and
•
last day of your tax year.
• Other health coverage the Department of Health and
Marital status. If you are unmarried, your filing status is Human Services designates as minimum essential
single or, if you meet certain requirements, head of house- coverage.
hold or qualifying widow(er). If you are married, your filing Your divorce or separation may impact your responsi-
status is either married filing a joint return or married filing bilities under the health care law in the following ways.
a separate return. For information about the single and
qualifying widow(er) filing statuses, see Pub. 501, De- • Special Marketplace Enrollment Period. If you lose
pendents, Standard Deduction, and Filing Information. your health insurance coverage due to divorce, you
are still required to have coverage for every month of
Unmarried persons. You are unmarried for the whole the year for yourself and the dependents you can
year if either of the following applies. claim on your tax return. Losing coverage through a
• You have obtained a final decree of divorce or sepa- divorce is considered a qualifying life event that allows
rate maintenance by the last day of your tax year. You you to enroll in health coverage through the Health In-
must follow your state law to determine if you are di- surance Marketplace during a Special Enrollment Pe-
vorced or legally separated. riod.
Exception. If you and your spouse obtain a di- • Changes in Circumstances. If you purchase health
vorce in one year for the sole purpose of filing tax re- insurance coverage through the Health Insurance
turns as unmarried individuals, and at the time of di- Marketplace, you may get advance payments of the
vorce you intend to remarry each other and do so in premium tax credit in 2022. If you do, you should re-
the next tax year, you and your spouse must file as port changes in circumstances to your Marketplace
married individuals. throughout the year. Changes to report include a
• You have obtained a decree of annulment, which change in marital status, a name change, and a
holds that no valid marriage ever existed. You must change in your income or family size. By reporting
file amended returns (Form 1040-X, Amended U.S. In- changes, you will help make sure that you get the
dividual Income Tax Return) for all tax years affected proper type and amount of financial assistance. This
by the annulment that aren’t closed by the statute of will also help you avoid getting too much or too little
limitations. The statute of limitations generally doesn’t credit in advance.
end until 3 years (including extensions) after the date • Shared Policy Allocation. If you divorced or are le-
you file your original return or within 2 years after the gally separated during the tax year and are enrolled in
date you pay the tax. On the amended return, you will the same qualified health plan, you and your former
change your filing status to single or, if you meet cer- spouse must allocate policy amounts on your sepa-
tain requirements, head of household. rate tax returns to figure your premium tax credit and
Married persons. You are married for the whole year reconcile any advance payments made on your be-
if you are separated but you haven’t obtained a final de- half. The Instructions for Form 8962, Premium Tax
cree of divorce or separate maintenance by the last day of Credit (PTC), has more information about the Shared
your tax year. An interlocutory decree isn’t a final decree. Policy Allocation.
However, individuals who have entered into a registered
domestic partnership, civil union, or other similar relation- Married Filing Jointly
ship that isn’t called a marriage under state (or foreign)
law aren’t married for federal tax purposes. For more infor- If you are married, you and your spouse can choose to file
mation, see Pub. 501. a joint return. If you file jointly, you both must include all
your income, deductions, and credits on that return. You
Exception. If you live apart from your spouse, under can file a joint return even if one of you had no income or
certain circumstances, you may be considered unmarried deductions.
and can file as head of household. See Head of House-
hold, later.

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           If  both  you  and  your  spouse  have  income,  you      your  spouse's  federal  tax,  state  income  tax,  child  or 
TIP        should usually figure your tax on both a joint re-        spousal support payments, or a federal nontax debt, such 
           turn  and  separate  returns  (using  the  filing  status as a student loan. You can get a refund of your share of 
of married filing separately) to see which gives the two of          the overpayment if you qualify as an injured spouse.
you the lower combined tax.
                                                                     Injured spouse. You are an injured spouse if you file 
                                                                     a joint return and all or part of your share of the overpay-
Nonresident alien.  To file a joint return, at least one of          ment  was,  or  is  expected  to  be,  applied  against  your 
you must be a U.S. citizen or resident alien at the end of           spouse's past-due debts. An injured spouse can get a re-
the tax year. If either of you was a nonresident alien at any        fund  for  his  or  her  share  of  the  overpayment  that  would 
time during the tax year, you can file a joint return only if        otherwise be used to pay the past-due amount.
you agree to treat the nonresident spouse as a resident of           To be considered an injured spouse, you must:
the United States. This means that your combined world-
wide incomes are subject to U.S. income tax. These rules             1. Have made and reported tax payments (such as fed-
are explained in Pub. 519, U.S. Tax Guide for Aliens.                eral income tax withheld from wages or estimated tax 
                                                                     payments), or claimed a refundable tax credit, such 
Signing a joint return. Both you and your spouse must                as the earned income credit or additional child tax 
generally sign the return, or it won't be considered a joint         credit on the joint return; and
return.
                                                                     2. Not be legally obligated to pay the past-due amount.
Joint and individual liability. Both you and your spouse             If  the  injured  spouse's  permanent  home  is  in  a  com-
may  be  held  responsible,  jointly  and  individually,  for  the   munity property state, then the injured spouse must only 
tax  and  any  interest  or  penalty  due  on  your  joint  return.  meet (2). For more information, see Pub. 555.
This means that one spouse may be held liable for all the            If you are an injured spouse, you must file Form 8379 to 
tax  due  even  if  all  the  income  was  earned  by  the  other    have  your  portion  of  the  overpayment  refunded  to  you. 
spouse.                                                              Follow the instructions for the form.
Divorced  taxpayers.    If  you  are  divorced,  you  are            If you haven’t filed your joint return and you know that 
jointly  and  individually  responsible  for  any  tax,  interest,   your joint refund will be offset, file Form 8379 with your re-
and penalties due on a joint return for a tax year ending            turn. You should receive your refund within 14 weeks from 
before  your  divorce.  This  responsibility  applies  even  if      the date the paper return is filed or within 11 weeks from 
your divorce decree states that your former spouse will be           the date the return is filed electronically.
responsible for any amounts due on previously filed joint            If  you  filed  your  joint  return  and  your  joint  refund  was 
returns.                                                             offset, file Form 8379 by itself. When filed after offset, it 
                                                                     can take up to 8 weeks to receive your refund. Don’t at-
Relief  from  joint  liability. In  some  cases,  a  spouse          tach the previously filed tax return, but do include copies 
may  be  relieved  of  the  tax,  interest,  and  penalties  on  a   of all Forms W-2, Wage and Tax Statement, and W-2G, 
joint return. You can ask for relief no matter how small the         Certain  Gambling  Winnings,  for  both  spouses  and  any 
liability.                                                           Forms 1099 that show income tax withheld.
There are three types of relief available.
                                                                             An injured spouse claim is different from an inno-
• Innocent spouse relief.                                            !       cent  spouse  relief  request.  An  injured  spouse 
• Separation of liability, which applies to joint filers who         CAUTION uses Form 8379 to request an allocation of the tax 
  are divorced, widowed, legally separated, or who                   overpayment  attributed  to  each  spouse.  An  innocent 
  haven’t lived together for the 12 months ending on the             spouse uses Form 8857 to request relief from joint liability 
  date election of this relief is filed.                             for tax, interest, and penalties on a joint return for items of 
                                                                     the other spouse (or former spouse) that were incorrectly 
• Equitable relief.                                                  reported on or omitted from the joint return. For informa-
                                                                     tion  on  innocent  spouses,  see Relief  from  joint  liability, 
Married persons who live in community property states,               earlier.
but who didn’t file joint returns, may also qualify for relief 
from liability for tax attributable to an item of community in-
come or for equitable relief. See Relief from liability for tax      Married Filing Separately
attributable to an item of community income, later, under 
Community Property.                                                  If you and your spouse file separate returns, you should 
Each kind of relief has different requirements. You must             each report only your own income, deductions, and cred-
file Form 8857 to request relief under any of these catego-          its on your individual return. You can file a separate return 
ries.  Pub.  971,  Innocent  Spouse  Relief  explains  these         even if only one of you had income.

kinds of relief and who may qualify for them. You can also           Community  or  separate  income.     If  you  live  in  a  com-
find information on our website at IRS.gov.                          munity property state and file a separate return, your in-
Tax  refund  applied  to  spouse's  debts.  The  overpay-            come may be separate income or community income for 
ment shown on your joint return may be used to pay the               income  tax  purposes.  For  more  information,  see Com-
past-due  amount  of  your  spouse's  debts.  This  includes         munity Income under Community Property, later.

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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, Home Mortgage Interest Deduction.
2 For more information on casualty losses, see Pub. 547, Casualties, Disasters and Thefts.

Separate liability. If you and your spouse file separately,        2. Your exemption amount for figuring the alternative 
you each are responsible only for the tax due on your own          minimum tax is half of that allowed on a joint return.
return.
                                                                   3. You can’t take the credit for child and dependent care 
Itemized deductions. If you and your spouse file sepa-             expenses in most cases, and the amount you can ex-
rate returns and one of you itemizes deductions, the other         clude from income under an employer's dependent 
spouse can’t use the standard deduction and should also            care assistance program is limited to $2,500 (instead 
itemize deductions.                                                of $5,000 on a joint return). If you are legally separa-
                                                                   ted or living apart from your spouse, you may be able 
 Dividing  itemized  deductions. You  may  be  able  to            to file a separate return and still take the credit. See 
claim itemized deductions on a separate return for certain         Pub. 503 for more information.
expenses  that  you  paid  separately  or  jointly  with  your 
spouse. See Table 1.                                               4. You can’t take the earned income credit.
                                                                   5. You can’t take the exclusion or credit for adoption ex-
Separate  returns  may  give  you  a  higher  tax. Some 
                                                                   penses in most cases.
married couples file separate returns because each wants 
to be responsible only for his or her own tax. There is no         6. You can’t exclude the interest from qualified savings 
joint liability. But in almost all instances, if you file separate bonds that you used for higher education expenses.
returns, you will pay more combined federal tax than you 
                                                                   7. If you lived with your spouse at any time during the tax 
would  with  a  joint  return.  This  is  because  the  following 
                                                                   year:
special rules apply if you file a separate return.
                                                                   a. You can’t claim the credit for the elderly or the dis-
1. Your tax rate is generally higher than it would be on a 
                                                                                          abled, and
 joint return.

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    b. You will have to include in income a higher per-           Requirements. You  may  be  able  to  file  as  head  of 
       centage (up to 85%) of any social security or              household if you meet all of the following requirements.
       equivalent railroad retirement benefits you re-
                                                                  • You are unmarried or “considered unmarried” on the 
       ceived.
                                                                    last day of the year.
8. The following credits and deductions are reduced at            • You paid more than half the cost of keeping up a 
    income levels that are half those for a joint return.           home for the year.
    a. The child tax credit.                                      • A “qualifying person” lived with you in the home for 
    b. The retirement savings contributions credit.                 more than half the year (except for temporary absen-
                                                                    ces, such as school). However, if the “qualifying per-
9. Your capital loss deduction limit is $1,500 (instead of          son” is your dependent parent, he or she doesn’t have 
    $3,000 on a joint return).                                      to live with you. See Special rule for parent, later, un-
10. If your spouse itemizes deductions, you can’t claim             der Qualifying person.
    the standard deduction. If you can claim the standard 
                                                                  Considered  unmarried.     You  are  considered  unmarried 
    deduction, your basic standard deduction is half the 
                                                                  on the last day of the tax year if you meet all of the follow-
    amount allowed on a joint return.
                                                                  ing tests.
11. You can’t take the credit for higher education expen-           You file a separate return. A separate return includes 
                                                                  •
    ses (American opportunity and lifetime learning cred-           a return claiming married filing separately, single, or 
    its) or the deduction for student loan interest.                head of household filing status.
Joint return after separate returns. If either you or your        • You paid more than half the cost of keeping up your 
spouse  (or  both  of  you)  file  a  separate  return,  you  can   home for the tax year.
generally change to a joint return within 3 years from the 
                                                                  • Your spouse didn’t live in your home during the last 6 
due date (not including extensions) of the separate return 
                                                                    months of the tax year. Your spouse is considered to 
or returns. This applies to a return either of you filed claim-
                                                                    live in your home even if he or she is temporarily ab-
ing married filing separately, single, or head of household 
                                                                    sent due to special circumstances. See Temporary 
filing status. Use Form 1040-X to change your filing status.
                                                                    absences, later.
Separate returns after joint return. After the due date           • Your home was the main home of your child, step-
of your return, you and your spouse can’t file separate re-         child, or foster child for more than half the year. (See 
turns if you previously filed a joint return.                       Qualifying person, later, for rules applying to a child's 
Exception.    A  personal  representative  for  a  decedent         birth, death, or temporary absence during the year.)
can  change  from  a  joint  return  elected  by  the  surviving  • You must be able to claim the child as a dependent. 
spouse  to  a  separate  return  for  the  decedent.  The  per-     However, you meet this test if you can’t claim the child 
sonal representative has 1 year from the due date (includ-          as a dependent only because the noncustodial parent 
ing extensions) of the joint return to make the change.             can claim the child. The general rules for claiming a 
                                                                    dependent are shown in Table 3.
Head of Household                                                          If you were considered married for part of the year 
                                                                           and  lived  in  a community  property  state  (one  of 
Filing as head of household has the following advantages.         CAUTION! the states listed later under Community Property), 
•   You can claim the standard deduction even if your             special  rules  may  apply  in  determining  your  income  and 
    spouse files a separate return and itemizes deduc-            expenses. See Pub. 555 for more information.
    tions.
                                                                   Nonresident alien spouse. If your spouse was a non-
•   Your standard deduction is higher than is allowed if 
                                                                  resident  alien  at  any  time  during  the  tax  year,  and  you 
    you claim a filing status of single or married filing sep-
                                                                  haven’t  chosen  to  treat  your  spouse  as  a  resident  alien, 
    arately.
                                                                  you are considered unmarried for head of household pur-
•   Your tax rate will usually be lower than it is if you claim   poses. However, your spouse isn’t a qualifying person for 
    a filing status of single or married filing separately.       head  of  household  purposes.  You  must  have  another 
                                                                  qualifying person and meet the other requirements to file 
•   You may be able to claim certain credits (such as the 
                                                                  as head of household.
    dependent care credit and the earned income credit) 
    you can’t claim if your filing status is married filing sep-  Keeping up a home.         You are keeping up a home only if 
    arately.                                                      you pay more than half the cost of its upkeep for the year. 
•   Income limits that reduce your child tax credit and           This includes rent, mortgage interest, real estate taxes, in-
    your retirement savings contributions credit, for exam-       surance on the home, repairs, utilities, and food eaten in 
    ple, are higher than the income limits if you claim a fil-    the home. This doesn’t include the cost of clothing, edu-
    ing status of married filing separately.                      cation,  medical  treatment,  vacations,  life  insurance,  or 
                                                                  transportation for any member of the household.

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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, he or she 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
he or she is married and you can claim him or a qualifying person.
her as a dependent
he or she is married and you can’t claim him or not a qualifying person.3
her as a dependent
qualifying relative who is your 4 you can claim him or her as a dependent5 a qualifying person.6
father or mother
you can’t claim him or her as a dependent not a qualifying person.
qualifying relative other than your 4 he or she lived with you more than half the a qualifying person.
father or mother (such as a year, and he or she is related to you in one of
grandparent, brother, or sister who the ways listed under Relatives who don't have
meets certain tests) to live with you in Pub. 501 and you can claim
him or her as a dependent5

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

Qualifying person. Table 2 shows who can be a qualify- Death or birth. If the person for whom you kept up a
ing person. Any person not described in Table 2 isn't a home was born or died in 2022, you may still be able to
qualifying person. file as head of household. If the person is your qualifying
Generally, the qualifying person must live with you for child, the child must have lived with you for more than half
more than half of the year. the part of the year he or she was alive. If the person is
anyone else, see Pub. 501.
Special rule for parent. If your qualifying person is
your father or mother, you may be eligible to file as head Temporary absences. You and your qualifying per-
of household even if your father or mother doesn't live with son are considered to live together even if one or both of
you. However, you must be able to claim your father or you are temporarily absent from your home due to special
mother as a dependent. Also, you must pay more than circumstances such as illness, education, business, vaca-
half the cost of keeping up a home that was the main tion, military service, or detention in a juvenile facility. It
home for the entire year for your father or mother. must be reasonable to assume that the absent person will
You are keeping up a main home for your father or return to the home after the temporary absence. You must
mother if you pay more than half the cost of keeping your continue to keep up the home during the absence.
parent in a rest home or home for the elderly.

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Kidnapped child. You may be eligible to file as head Children of divorced or separated parents (or pa-
of household even if the child who is your qualifying per- rents who live apart). A child will be treated as the qual-
son has been kidnapped. You can claim head of house- ifying child of his or her noncustodial parent if all four of
hold filing status if all of the following statements are true. the following statements are true.
• The child is presumed by law enforcement authorities 1. The parents:
to have been kidnapped by someone who isn’t a
member of your family or the child's family. a. Are divorced or legally separated under a decree
of divorce or separate maintenance,
• In the year of the kidnapping, the child lived with you
for more than half the part of the year before the kid- b. Are separated under a written separation agree-
napping. ment, or
• In the year of the child’s return, the child lived with you c. Lived apart at all times during the last 6 months of
for more than half the part of the year following the the year, whether or not they are or were married.
date of the child’s return. 2. The child received over half of his or her support for
• You would have qualified for head of household filing the year from the parents.
status if the child hadn’t been kidnapped. 3. The child is in the custody of one or both parents for
This treatment applies for all years until the earliest of: more than half of the year.
1. The year the child is returned, 4. Either of the following applies.
2. The year there is a determination that the child is a. The custodial parent signs a written declaration,
dead, or discussed later, that he or she won't claim the
child as a dependent for the year, and the noncus-
3. The year the child would have reached age 18.
todial parent attaches this written declaration to
For more information on filing as head of household, his or her return. (If the decree or agreement went
see Pub. 501. into effect after 1984, see Divorce decree or sepa-
ration agreement that went into effect after 1984
and before 2009, or Post-2008 divorce decree or
separation agreement, later).
Dependents
b. A pre-1985 decree of divorce or separate mainte-
nance or written separation agreement that ap-
Qualifying Child or Qualifying
plies to 2022 states that the noncustodial parent
Relative can claim the child as a dependent, the decree or
agreement wasn’t changed after 1984 to say the
The term “dependent” means:
noncustodial parent can’t claim the child as a de-
• A qualifying child, or pendent, and the noncustodial parent provides at
• A qualifying relative. least $600 for the child's support during the year.
See Child support under pre-1985 agreement,
Table 3 shows the tests that must be met to be either a later.
qualifying child or qualifying relative, plus the additional
requirements for claiming a dependent. For detailed infor- Custodial parent and noncustodial parent. The
mation, see Pub. 501. custodial parent is the parent with whom the child lived for
the greater number of nights during the year. The other
You may be entitled to a child tax credit for each parent is the noncustodial parent.
TIP qualifying child who was under age 17 at the end If the parents divorced or separated during the year
of the year if you claimed that child as a depend- and the child lived with both parents before the separa-
ent. If you can't claim the child tax credit for a child who is tion, the custodial parent is the one with whom the child
an eligible dependent, you may be able to claim the credit lived for the greater number of nights during the rest of the
for other dependents instead. See the Instructions for year.
Forms 1040 and 1040-SR for details. A child is treated as living with a parent for a night if the
child sleeps:
Children of Divorced or Separated Parents • At that parent's home, whether or not the parent is
(or Parents Who Live Apart) present; or
• In the company of the parent, when the child doesn’t
In most cases, because of the residency test (see item 3
sleep at a parent's home (for example, the parent and
under Tests To Be a Qualifying Child in Table 3), a child of
child are on vacation together).
divorced or separated parents is the qualifying child of the
custodial parent. However, the child will be treated as the Equal number of nights. If the child lived with each
qualifying child of the noncustodial parent if the rule for parent for an equal number of nights during the year, the
children of divorced or separated parents (or parents who custodial parent is the parent with the higher adjusted
live apart) applies. gross income.

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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 
   under age 24 at the end of the year, a student, and               of your household   (and your relationship must not violate 2
   younger than you (or your spouse if filing jointly), or (c) any   local law).
   age if 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      $4,400.3
   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 his or         support for the year.4
   her own support for the year.                                      
                                                                     A person isn't a qualifying relative unless he or she 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 he or she 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.
  December 31. The night of December 31 is treated as                that night, the child is treated as not living with either pa-
part of the year in which it begins. For example, the night         rent that night.
of December 31, 2022, is treated as part of 2022.
                                                                     Parent works at night.  If, due to a parent's nighttime 
  Emancipated  child.        If  a  child  is  emancipated  under    work schedule, a child lives for a greater number of days 
state law, the child is treated as not living with either pa-        but not nights with the parent who works at night, that pa-
rent. See Examples 5 and 6.                                         rent is treated as the custodial parent. On a school day, 
                                                                     the child is treated as living at the primary residence regis-
  Absences.    If a child wasn’t with either parent on a par-
                                                                     tered with the school.
ticular night (because, for example, the child was staying 
at a friend's house), the child is treated as living with the        Example  1—child  lived  with  one  parent  for  a 
parent with whom the child normally would have lived for             greater  number  of  nights. You  and  your  child’s  other 
that night, except for the absence. But if it can’t be deter-       parent are divorced. In 2022, your child lived with you 210 
mined  with  which  parent  the  child  normally  would  have 
lived or if the child wouldn’t have lived with either parent 

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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
CAUTION care credit, or head of household filing status.
Example 2—child is away at camp. In 2022, your See Pub. 501.
daughter lives with each parent for alternate weeks. In the
summer, she spends 6 weeks at summer camp. During Divorce decree or separation agreement that went
the time she is at camp, she is treated as living with you into effect after 1984 and before 2009. If the divorce
for 3 weeks and with her other parent, your ex-spouse, for decree or separation agreement went into effect after
3 weeks because this is how long she would have lived 1984 and before 2009, the noncustodial parent may be
with each parent if she hadn’t attended summer camp. able to attach certain pages from the decree or agreement
instead of Form 8332. The decree or agreement must
Example 3—child lived same number of days with state all three of the following.
each parent. Your son lived with you 180 nights during
the year and lived the same number of nights with his 1. The noncustodial parent can claim the child as a de-
other parent, your ex-spouse. Your adjusted gross income pendent without regard to any condition, such as pay-
is $40,000. Your ex-spouse's adjusted gross income is ment of support.
$25,000. You are treated as your son's custodial parent
2. The custodial parent won't claim the child as a de-
because you have the higher adjusted gross income.
pendent for the year.
Example 4—child is at parent’s home but with 3. The years for which the noncustodial parent, rather
other parent. Your son normally lives with you during than the custodial parent, can claim the child as a de-
the week and with his other parent, your ex-spouse, every pendent.
other weekend. You become ill and are hospitalized. The
other parent lives in your home with your son for 10 con- The noncustodial parent must attach all of the following
secutive days while you are in the hospital. Your son is pages of the decree or agreement to his or her return.
treated as living with you during this 10-day period be- • The cover page (write the other parent's SSN on this
cause he was living in your home. page).
Example 5—child emancipated in May. When your • The pages that include all of the information identified
son turned age 18 in May 2022, he became emancipated in items (1) through (3) above.
under the law of the state where he lives. As a result, he • The signature page with the other parent's signature
isn’t considered in the custody of his parents for more and the date of the agreement.
than half of the year. The special rule for children of di-
vorced or separated parents (or parents who live apart) Post-2008 divorce decree or separation agree-
doesn’t apply. ment. If the decree or agreement went into effect after
2008, a noncustodial parent claiming a child as a depend-
Example 6—child emancipated in August. Your ent can’t attach pages from a divorce decree or separa-
daughter lives with you from January 1, 2022, until May tion agreement instead of Form 8332. The custodial pa-
31, 2022, and lives with her other parent, your ex-spouse, rent must sign either a Form 8332 or a similar statement.
from June 1, 2022, through the end of the year. She turns The only purpose of this statement must be to release the
18 and is emancipated under state law on August 1, 2022. custodial parent's claim to an exemption. The noncusto-
Because she is treated as not living with either parent be- dial parent must attach a copy to his or her return. The
ginning on August 1, she is treated as living with you the form or statement must release the custodial parent's
greater number of nights in 2022. You are the custodial claim to the child without any conditions. For example, the
parent. release must not depend on the noncustodial parent pay-
ing support.
Written declaration. The custodial parent must use
either Form 8332, Release/Revocation of Release of The noncustodial parent must attach the required
Claim to Exemption for Child by Custodial Parent or a sim- ! information even if it was filed with a return in an
ilar statement (containing the same information required CAUTION earlier year.
by the form) to make a written declaration to release a
claim to an exemption for a child to the noncustodial pa- Revocation of release of claim to an exemption.
rent. Although the exemption amount is zero for tax year The custodial parent can revoke a release of claim to an
2022, this release allows the noncustodial parent to claim exemption that he or she previously released to the non-
the child tax credit, additional child tax credit, and credit custodial parent. For the revocation to be effective for
for other dependents, if applicable, for the child. The non- 2022, the custodial parent must have given (or made rea-
custodial parent must attach a copy of the form or state- sonable efforts to give) written notice of the revocation to
ment to his or her tax return each year the custodial parent the noncustodial parent in 2021 or earlier. The custodial
releases his or her claims. parent can use Part III of Form 8332 for this purpose and
The release can be for 1 year, for a number of specified must attach a copy of the revocation to his or her return for
years (for example, alternate years), or for all future years, each tax year he or she claims the child as a dependent
as specified in the declaration. as a result of the revocation.

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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
the child as a qualifying child, the child is treated as
Example. Under a pre-1985 agreement, the noncusto-
the qualifying child of the parents.
dial parent provides $1,200 for the child's support. This
amount is considered support provided by the noncusto- • If the parents don’t file a joint return together but both
dial parent even if the $1,200 was actually spent on things parents claim the child as a qualifying child, the IRS
other than support. will treat the child as the qualifying child of the parent
with whom the child lived for the longer period of time
Parents who never married. This rule for divorced or during the year.
separated parents also applies to parents who never mar-
ried and lived apart at all times during the last 6 months of • If the parents don’t file a joint return together but both
the year. can claim the child as a qualifying child and the child
lived with each parent for the same amount of time,
Alimony. Payments to your spouse that are includible the IRS will treat the child as the qualifying child of the
in his or her gross income as either alimony, separate parent who had the higher adjusted gross income
maintenance payments, or similar payments from an es- (AGI) for the year.
tate or trust aren’t treated as a payment for the support of
a dependent. • If no parent can claim the child as a qualifying child,
the child is treated as the qualifying child of the person
who had the highest AGI for the year.
Qualifying Child of More Than One Person
• If a parent can claim the child as a qualifying child but
If your qualifying child isn’t a qualifying child of
no parent claims the child, the child is treated as the
TIP anyone else, this topic doesn’t apply to you and
qualifying child of the person who had the highest AGI
you don’t need to read about it. This is also true if
for the year, but only if that person's AGI is higher than
your qualifying child isn’t a qualifying child of anyone else
the highest AGI of any of the child's parents who can
except your spouse with whom you plan to file a joint re-
claim the child. See Pub. 501 for details.
turn.
Subject to these tiebreaker rules, you and the other
If a child is treated as the qualifying child of the person may be able to choose which of you claims the
child as a qualifying child.
! noncustodial parent under the rules for Children
CAUTION of divorced or separated parents (or parents who You may be able to qualify for the earned income credit
live apart), earlier, see Applying the tiebreaker rules to di- under the rules for taxpayers without a qualifying child if
vorced or separated parents (or parents who live apart), you have a qualifying child for the earned income credit
later. who is claimed as a qualifying child by another taxpayer.
For more information, see Pub. 596.
Sometimes, a child meets the relationship, age, resi-
Example 1—separated parents. You, your husband,
dency, support, and joint return tests to be a qualifying
and your 10-year-old son lived together until August 1,
child of more than one person. (For a description of these
2022, when your husband moved out of the household. In
tests, see list items 1 through 5 under Tests To Be a Qual-
August and September, your son lived with you. For the
ifying Child in Table 3). Although the child meets the con-
rest of the year, your son lived with your husband, the
ditions to be a qualifying child of each of these persons,
boy's father. Your son is a qualifying child of both you and
only one person can actually claim the child as a qualify-
your husband because your son lived with each of you for
ing child to take the following tax benefits (provided the
more than half the year and because he met the relation-
person is eligible).
ship, age, support, and joint return tests for both of you. At
1. The child tax credit, the credit for other dependents, the end of the year, you and your husband still weren't di-
and the additional child tax credit. vorced, legally separated, or separated under a written
separation agreement, so the rule for children of divorced
2. Head of household filing status.
or separated parents (or parents who live apart) doesn't
3. The credit for child and dependent care expenses. apply.
You and your husband will file separate returns. Your
4. The exclusion from income for dependent care bene-
husband agrees to let you treat your son as a qualifying
fits.
child. This means, if your husband doesn’t claim your son
5. The earned income credit. as a qualifying child, you can claim your son as a depend-
ent and treat him as a qualifying child for the child tax
In other words, you and the other person can’t agree to credit and exclusion for dependent care benefits, if you
divide these tax benefits between you. qualify for each of those tax benefits. However, you can’t
claim head of household filing status because you and

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your husband didn’t live apart the last 6 months of the means she can claim him for head of household filing sta-
year. And, as a result of your filing status being married fil- tus and the earned income credit if she qualifies for each
ing separately, you can’t claim the earned income credit and if you don’t claim him as a qualifying child for the
or the credit for child and dependent care expenses. earned income credit. (You can’t claim head of household
filing status because your mother paid the entire cost of
Example 2—separated parents claim same child. keeping up the home.)
The facts are the same as in Example 1 except that you
and your husband both claim your son as a qualifying Example 2. The facts are the same as in Example 1
child. In this case, only your husband will be allowed to except that your AGI is $25,000 and your mother's AGI is
treat your son as a qualifying child. This is because, dur- $21,000. Your mother can’t claim your son as a qualifying
ing 2022, the boy lived with him longer than with you. If child for any purpose because her AGI isn't higher than
you claimed the child tax credit for your son, the IRS will yours.
disallow your claim to the child tax credit. If you don’t have
another qualifying child or dependent, the IRS will also Example 3. The facts are the same as in Example 1
disallow your claim to the exclusion for dependent care except that you and your mother both claim your son as a
benefits. In addition, because you and your husband qualifying child for the earned income credit. Your mother
didn’t live apart the last 6 months of the year, your hus- also claims him as a qualifying child for head of household
band can’t claim head of household filing status. And, as a filing status. You, as the child's parent, will be the only one
result of his filing status being married filing separately, he allowed to claim your son as a qualifying child for the
can’t claim the earned income credit or the credit for child earned income credit. The IRS will disallow your mother's
and dependent care expenses. claim to the earned income credit and head of household
filing status unless she has another qualifying child.
Applying the tiebreaker rules to divorced or separa-
ted parents (or parents who live apart). If a child is
treated as the qualifying child of the noncustodial parent
Alimony
under the rules for children of divorced or separated pa-
rents (or parents who live apart) described earlier, only the Amounts paid as alimony or separate mainte-
noncustodial parent can claim the child tax credit or the ! nance payments under a divorce or separation in-
credit for other dependents for the child. However, the CAUTION strument executed after 2018 won't be deductible
custodial parent, if eligible, or other eligible person can by the payer. Such amounts also won't be includible in the
claim the child as a qualifying child for head of household income of the recipient. The same is true of alimony paid
filing status, the credit for child and dependent care ex- under a divorce or separation instrument executed before
penses, the exclusion for dependent care benefits, and 2019 and modified after 2018, if the modification ex-
the earned income credit. If the child is a qualifying child pressly states that the alimony isn't deductible to the
of more than one person for these benefits, then the tie- payer or includible in the income of the recipient. See Cer-
breaker rules determine whether the custodial parent or tain Rules for Instruments Executed or Modified After
another eligible person can treat the child as a qualifying 2018, later.
child.
Alimony is a payment to or for a spouse or former
Example 1. You and your 5-year-old son lived all year
spouse under a divorce or separation instrument. It
with your mother, who paid the entire cost of keeping up
doesn’t include voluntary payments that aren’t made un-
the home. Your AGI is $10,000. Your mother's AGI is
der a divorce or separation instrument.
$25,000. Your son's father doesn't live with you or your
son. Although this discussion is generally written for the
Under the rules for children of divorced or separated payer of the alimony, the recipient can also use the infor-
parents (or parents who live apart), your son is treated as mation to determine whether an amount received is ali-
the qualifying child of his father, who can claim the child mony.
tax credit for the child if he meets all the requirements to
do so. Because of this, you can't claim the child tax credit To be alimony, a payment must meet certain require-
for your son. However, your son's father can’t claim your ments. There are some differences between the require-
son as a qualifying child for head of household filing sta- ments that apply to payments under instruments executed
tus, the credit for child and dependent care expenses, the after 1984 and to payments under instruments executed
exclusion for dependent care benefits, or the earned in- before 1985. General alimony requirements and specific
come credit. requirements that apply to post-1984 instruments (and, in
You and your mother didn’t have any childcare expen- certain cases, some pre-1985 instruments) are discussed
ses or dependent care benefits, but the boy is a qualifying in this publication. See Instruments Executed Before
child of both you and your mother for head of household 1985, later, if you are looking for information on where to
filing status and the earned income credit because he find the specific requirements that apply to pre-1985 in-
meets the relationship, age, residency, support, and joint struments.
return tests for both you and your mother. (Note: The sup-
port test doesn’t apply for the earned income credit.) How- Spouse or former spouse. Unless otherwise stated, the
ever, you agree to let your mother claim your son. This term “spouse” includes former spouse.

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Divorce or separation instrument. The term “divorce or You must give the person who paid the alimony
separation instrument” means: ! your SSN or ITIN. If you don’t, you may have to
CAUTION pay a $50 penalty.
• A decree of divorce or separate maintenance or a writ-
ten instrument incident to that decree;
Withholding on nonresident aliens. If you are a U.S.
• A written separation agreement; or citizen or resident alien and you pay alimony to a nonresi-
• A decree or any type of court order requiring a spouse dent alien spouse, you may have to withhold income tax
to make payments for the support or maintenance of at a rate of 30% on each payment. However, many tax
the other spouse. This includes a temporary decree, treaties provide for an exemption from withholding for ali-
an interlocutory (not final) decree, and a decree of ali- mony payments. For more information, see Pub. 515,
mony pendente lite (while awaiting action on the final Withholding of Tax on Nonresident Aliens and Foreign En-
decree or agreement). tities.
Invalid decree. Payments under a divorce decree can
be alimony even if the decree's validity is in question. A di- Alimony Payment Rules for
vorce decree is valid for tax purposes until a court having Instruments Executed Prior to 2019
proper jurisdiction holds it invalid.
The following rules apply to alimony.
Amended instrument. An amendment to a divorce
decree may change the nature of your payments. Amend- Payments not alimony. Not all payments under a di-
ments aren’t ordinarily retroactive for federal tax purpo- vorce or separation instrument are alimony. Alimony
ses. However, a retroactive amendment to a divorce de- doesn’t include:
cree correcting a clerical error to reflect the original intent
of the court will generally be effective retroactively for fed- • Child support,
eral tax purposes. • Noncash property settlements,
Example 1. A court order retroactively corrected a • Payments that are your spouse's part of community in-
mathematical error under your divorce decree to express come, as explained later under Community Property,
the original intent to spread the payments over more than • Payments to keep up the payer's property, or
10 years. This change is also effective retroactively for
• Use of the payer's property.
federal tax purposes.
Example. Under your written separation agreement,
Example 2. Your original divorce decree didn't fix any
your spouse lives rent-free in a home you own and you
part of the payment as child support. To reflect the true in-
must pay the mortgage, real estate taxes, insurance, re-
tention of the court, a court order retroactively corrected
pairs, and utilities for the home. Because you own the
the error by designating a part of the payment as child
home and the debts are yours, your payments for the
support. The amended order is effective retroactively for
mortgage, real estate taxes, insurance, and repairs aren’t
federal tax purposes.
alimony. Neither is the value of your spouse's use of the
Deducting alimony paid. Alimony is deductible by the home.
payer, and the recipient must include it in income. Gener- If utility payments otherwise qualify as alimony, you
ally, you can deduct alimony you paid prior to 2019, may be able to deduct these payments as alimony. Your
whether or not you itemized deductions on your return. spouse must report them as income. If you itemize deduc-
tions, you can deduct the real estate taxes and, if the
You must use Form 1040 or 1040-SR to deduct ali- home is a qualified home, you can also include the inter-
mony you paid. You can’t use Form 1040-NR. Enter the est on the mortgage in figuring your deductible interest.
amount of alimony you paid on Schedule 1 (Form 1040), However, if your spouse owned the home, see Example 2
line 19a. In the space provided on line 19b, enter your re- under Payments to a third party, later. If you owned the
cipient’s SSN or ITIN. home jointly with your spouse, see Table 4. For more in-
If you paid alimony to more than one person, enter the formation, see Pub. 936, Home Mortgage Interest Deduc-
SSN or ITIN of one of the recipients. Show the SSN or tion.
ITIN and amount paid to each other recipient on an at- Child support. To determine whether a payment is
tached statement. Enter your total payments on line 19a. child support, see the discussion under Certain Rules for
If you don’t provide your spouse's SSN or ITIN, Instruments Executed After 1984, later. If your divorce or
separation agreement was executed before 1985, see the
! you may have to pay a $50 penalty and your de- 2004 revision of Pub. 504, available at IRS.gov/
CAUTION duction may be disallowed.
FormsPubs.
Reporting alimony received. Report alimony you re- Underpayment. If both alimony and child support pay-
ceived as income on Schedule 1 (Form 1040), line 2a. ments are called for by your divorce or separation instru-
You can’t use Form 1040-NR-EZ. ment, and you pay less than the total required, the pay-
ments apply first to child support and then to alimony.

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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.
Example. Your divorce decree calls for you to pay the example under Payments not alimony, earlier. If you
your former spouse $200 a month ($2,400 ($200 x 12) a owned the home jointly with your spouse, see Table 4.
year) as child support and $150 a month ($1,800 ($150 x
12) a year) as alimony. If you pay the full amount of Life insurance premiums. Alimony includes premiums
$4,200 ($2,400 + $1,800) during the year, you can deduct you must pay under your divorce or separation instrument
$1,800 as alimony and your former spouse must report for insurance on your life to the extent your spouse owns
$1,800 as alimony received for a divorce decree executed the policy.
prior to 2019. If you pay only $3,600 during the year,
Payments for jointly owned home. If your divorce or
$2,400 is child support. You can deduct only $1,200
separation instrument states that you must pay expenses
($3,600 – $2,400) as alimony and your former spouse
for a home owned by you and your spouse or former
must report $1,200 as alimony received instead of $1,800.
spouse, some of your payments may be alimony. See Ta-
This is because the payments apply first to child support
ble 4.
and then to alimony.
However, if your spouse owned the home, see Exam-
Payments to a third party. Cash payments, checks, or ple 2 under Payments to a third party, earlier. If you owned
money orders to a third party on behalf of your spouse un- the home, see the example under Payments not alimony,
der the terms of your divorce or separation instrument can earlier.
be alimony, if they otherwise qualify. These include pay-
ments for your spouse's medical expenses, housing costs Certain Rules for Instruments
(rent, utilities, etc.), taxes, tuition, etc. The payments are
Executed After 1984 But Before 2019
treated as received by your spouse and then paid to the
third party. The following rules for alimony apply to payments under
divorce or separation instruments executed after 1984 but
Example 1. Under your 2018 divorce decree, you
before 2019.
must pay your former spouse's medical and dental expen-
ses. If the payments otherwise qualify, you can deduct
them as alimony on your return. Your former spouse must Alimony Requirements
report them as alimony received and can include them in
A payment to or for a spouse under a divorce or separa-
figuring deductible medical expenses.
tion instrument is alimony if the spouses don’t file a joint
Example 2. Under your 2018 separation agreement, return with each other and all of the following require-
you must pay the real estate taxes and mortgage pay- ments are met.
ments on a home owned by your spouse. If they otherwise • The payment is in cash.
qualify, you can deduct the payments as alimony on your
return, and your spouse must report them as alimony re- • The instrument doesn’t designate the payment as not
alimony.
ceived. Your spouse may be able to deduct the real estate
taxes and home mortgage interest, subject to the limita- • The spouses aren’t members of the same household
tions on those deductions. See the Instructions for Sched- at the time the payments are made. This requirement
ule A (Form 1040). However, if you owned the home, see applies only if the spouses are legally separated un-
der a decree of divorce or separate maintenance.

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• There is no liability to make any payment (in cash or        members  of  the  same  household  when  the  payment  is 
  property) after the death of the recipient spouse.           made.

• The payment isn’t treated as child support.                  Liability  for  payments  after  death  of  recipient 
Each of these requirements is discussed next.                  spouse. If any part of payments you make must continue 
                                                               to be made for any period after your spouse's death, that 
Cash  payment  requirement.     Only  cash  payments,  in-     part of your payments isn’t alimony whether made before 
cluding checks and money orders, qualify as alimony. The       or after the death. If all of the payments would continue, 
following don’t qualify as alimony.                            then none of the payments made before or after the death 
• Transfers of services or property (including a debt in-      are alimony.
  strument of a third party or an annuity contract).           The  divorce  or  separation  instrument  doesn’t  have  to 
                                                               expressly state that the payments cease upon the death 
• Execution of a debt instrument by the payer.
                                                               of  your  spouse  if,  for  example,  the  liability  for  continued 
• The use of the payer's property.                             payments would end under state law.

Payments to a third party.      Cash payments to a third       Example.    You must pay your former spouse $10,000 
party under the terms of your divorce or separation instru-    in cash each year for 10 years. Your divorce decree states 
ment can qualify as cash payments to your spouse. See          that  the  payments  will  end  upon  your  former  spouse's 
Payments to a third party under General Rules, earlier.        death. You must also pay your former spouse or your for-
Also, cash payments made to a third party at the written       mer  spouse's  estate  $20,000  in  cash  each  year  for  10 
request of your spouse may qualify as alimony if all the fol-  years. The death of your spouse wouldn’t end these pay-
lowing requirements are met.                                   ments under state law.
• The payments are in lieu of payments of alimony di-          The $10,000 annual payments may qualify as alimony. 
  rectly to your spouse.                                       The  $20,000  annual  payments  that  don’t  end  upon  your 
                                                               former spouse's death aren’t alimony.
• The written request states that both spouses intend 
  the payments to be treated as alimony.                       Substitute  payments.   If  you  must  make  any  pay-
• You receive the written request from your spouse be-         ments in cash or property after your spouse's death as a 
  fore you file your return for the year you made the pay-     substitute  for  continuing  otherwise  qualifying  payments 
  ments.                                                       before the death, the otherwise qualifying payments aren’t 
                                                               alimony. To the extent that your payments begin, acceler-
Payments  designated  as  not  alimony.  You  and  your        ate, or increase because of the death of your spouse, oth-
spouse can designate that otherwise qualifying payments        erwise qualifying payments you made may be treated as 
aren't alimony. You do this by including a provision in your   payments that weren’t alimony. Whether or not such pay-
divorce or separation instrument that states the payments      ments  will  be  treated  as  not  alimony  depends  on  all  the 
aren't  deductible  as  alimony  by  you  and  are  excludable facts and circumstances.
from your spouse's income. For this purpose, any instru-
ment (written statement) signed by both of you that makes      Example 1.        Under your divorce decree, you must pay 
this designation and that refers to a previous written sepa-   your former spouse $30,000 annually. The payments will 
ration agreement is treated as a written separation agree-     stop at the end of 6 years or upon your former spouse's 
ment (and therefore a divorce or separation instrument). If    death, if earlier.
you are subject to temporary support orders, the designa-      Your former spouse has custody of your minor children. 
tion must be made in the original or a later temporary sup-    The decree provides that if any child is still a minor at your 
port order.                                                    spouse's death, you must pay $10,000 annually to a trust 
Your  spouse  can  exclude  the  payments  from  income        until the youngest child reaches the age of majority. The 
only if he or she attaches a copy of the instrument desig-     trust income and corpus (principal) are to be used for your 
nating them as not alimony to his or her return. The copy      children's benefit.
must be attached each year the designation applies.            These facts indicate that the payments to be made af-
                                                               ter  your  former  spouse's  death  are  a  substitute  for 
Spouses can’t be members of the same household.                $10,000 of the $30,000 annual payments. Of each of the 
Payments to your spouse while you are members of the           $30,000 annual payments, $10,000 isn't alimony.
same household aren't alimony if you are legally separa-
ted under a decree of divorce or separate maintenance. A       Example 2.        Under your divorce decree, you must pay 
home you formerly shared is considered one household,          your former spouse $30,000 annually. The payments will 
even if you physically separate yourselves in the home.        stop at the end of 15 years or upon your former spouse's 
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 

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These facts indicate that the lump-sum payment to be time at which the payments are to be reduced was deter-
made after your former spouse's death is a substitute for mined independently of any contingencies relating to your
the full amount of the $30,000 annual payments. None of children. For example, if you can show that the period of
the annual payments are alimony. The result would be the alimony payments is customary in the local jurisdiction,
same if the payment required at death were to be discoun- such as a period equal to one-half of the duration of the
ted by an appropriate interest factor to account for the pre- marriage, you can overcome the presumption and may be
payment. able to treat the amount as alimony.

Child support. A payment that is specifically designated Recapture of Alimony
as child support or treated as specifically designated as
child support under your divorce or separation instrument If your alimony payments decrease or end during the first
isn’t alimony. The amount of child support may vary over 3 calendar years, you may be subject to the recapture
time. Child support payments aren’t deductible by the rule. If you are subject to this rule, you have to include in
payer and aren’t taxable to the payee. income (in the third year) part of the alimony payments
Specifically designated as child support. A pay- you previously deducted. Your spouse can deduct (in the
ment will be treated as specifically designated as child third year) part of the alimony payments he or she previ-
support to the extent that the payment is reduced either: ously included in income.

• On the happening of a contingency relating to your The 3-year period starts with the first calendar year you
child, or make a payment qualifying as alimony under a decree of
divorce or separate maintenance or a written separation
• At a time that can be clearly associated with the con-
agreement. Don’t include any time in which payments
tingency.
were being made under temporary support orders. The
A payment may be treated as specifically designated as second and third years are the next 2 calendar years,
child support even if other separate payments are specifi- whether or not payments are made during those years.
cally designated as child support.
The reasons for a reduction or end of alimony pay-
Contingency relating to your child. A contingency
ments that can require a recapture include:
relates to your child if it depends on any event relating to
that child. It doesn’t matter whether the event is certain or • A change in your divorce or separation instrument,
likely to occur. Events relating to your child include the • A failure to make timely payments,
child's:
• A reduction in your ability to provide support, or
• Becoming employed,
• A reduction in your spouse's support needs.
• Dying,
• Leaving the household, When to apply the recapture rule. You are subject to
the recapture rule in the third year if the alimony you pay in
• Leaving school, the third year decreases by more than $15,000 from the
• Marrying, or second year or the alimony you pay in the second and
third years decreases significantly from the alimony you
• Reaching a specified age or income level. pay in the first year.
Clearly associated with a contingency. Payments When you figure a decrease in alimony, don’t include
that would otherwise qualify as alimony are presumed to the following amounts.
be reduced at a time clearly associated with the happen- • Payments made under a temporary support order.
ing of a contingency relating to your child only in the fol-
lowing situations. • Payments required over a period of at least 3 calendar
years that vary because they are a fixed part of your
1. The payments are to be reduced not more than 6 income from a business or property, or from compen-
months before or after the date the child will reach 18, sation for employment or self-employment.
21, or local age of majority.
• Payments that decrease because of the death of ei-
2. The payments are to be reduced on two or more oc- ther spouse or the remarriage of the spouse receiving
casions that occur not more than 1 year before or af- the payments before the end of the third year.
ter a different one of your children reaches a certain
age from 18 to 24. This certain age must be the same How to figure and report the recapture. Both you and
for each child, but need not be a whole number of your spouse can use Worksheet 1 to figure recaptured ali-
years. mony.
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
ITIN.

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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.

  Deducting the recapture.    If you can deduct a recap-                                         income of the recipient. The examples below illustrate the 
ture amount, show it on Schedule 1 (Form 1040), line 19a                                         tax  treatment  of  alimony  payments  under  the  post-2018 
(“Alimony paid”). Cross out “paid” and enter “recapture.” In                                     alimony rules. In each of the examples, assume the pay-
the space provided, enter your spouse's SSN or ITIN.                                             ments  qualify  as  alimony  under  the  Internal  Revenue 
                                                                                                 Code of 1986.
  Example.   You  pay  your  former  spouse  $50,000  ali-
mony  the  first  year,  $39,000  the  second  year,  and                                             Example 1.             On December 2, 2014, a court executed a 
$28,000 the third year. In the third year, you report $1,500                                     divorce  decree  providing  for  monthly  alimony  payments 
as income on Schedule 1 (Form 1040), line 2a, and your                                           beginning  January  1,  2015,  for  a  period  of  9  years.  On 
former spouse reports $1,500 as a deduction on Schedule                                          May 16, 2022, the court modified the divorce decree to in-
1  (Form  1040),  line  19a.  (See  the worksheet  that  was                                     crease the amount of monthly alimony payments. The first 
completed for this example.)                                                                     increased  alimony  payment  was  due  on  June  1,  2022. 
                                                                                                 The  modification  didn't  expressly  provide  that  the 
Instruments Executed Before 1985                                                                 post-2018 alimony rules apply to alimony payments made 
                                                                                                 after  the  date  of  the  modification.  Therefore,  all  alimony 
Information on pre-1985 instruments was included in this                                         payments made in 2022 are includible in the recipient’s in-
publication  through  2004.  If  you  need  the  2004  revision,                                 come and deductible from the payer’s income.
please visit IRS.gov/FormsPubs.
                                                                                                      Example 2.             Assume the same facts as in Example 1 
                                                                                                 above except the modification expressly provided that the 
Certain Rules for Instruments                                                                    post-2018  alimony  rules  apply.  The  alimony  payments 
Executed or Modified After 2018                                                                  made in January 2022 through May 2022 are includible in 
                                                                                                 the recipient’s income and deductible from the payer’s in-
Amounts  paid  as  alimony  or  separate  maintenance  pay-                                      come. The alimony payments made in June 2022 through 
ments under a divorce or separation instrument executed                                          December 2022 are neither includible in the recipient’s in-
after  2018  won’t  be  deductible  by  the  payer.  Such                                        come nor deductible from the payer’s income.
amounts also won’t be includible in the income of the re-
cipient. The same is true of alimony paid under a divorce                                             Example 3.             On December 2, 2014, a couple executed 
or separation instrument executed before 2019 and modi-                                          a written separation agreement providing for monthly ali-
fied after 2018, if the modification expressly states that the                                   mony payments on the first day of each month, beginning 
alimony  isn’t  deductible  to  the  payer  or  includible  in  the                              January  1,  2015,  for  a  period  of  9  years.  The  written 

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Worksheet 1. Recapture of Alimony—Illustrated
Note. Don't enter less than -0- on any line.
  1. Alimony paid in 2nd year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .        1.  $39,000

  2. Alimony paid in 3rd year . . . . . . . . . . . . . . . . . . . . . . . .                    2.  28,000

  3. Floor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3.  $15,000

  4. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.  43,000

  5. Subtract line 4 from line 1. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                  5.    -0-

  6. Alimony paid in 1st year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .      6.  50,000

  7. Adjusted alimony paid in 2nd year
     (line 1 minus line 5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .           7.  39,000

  8. Alimony paid in 3rd year . . . . . . . . . . . . . . . . . . . . . . . .                    8.  28,000

  9. Add lines 7 and 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .             9.  67,000

10.  Divide line 9 by 2.0 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .            10. 33,500

11.  Floor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. $15,000

12.  Add lines 10 and 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .   12. 48,500

13.  Subtract line 12 from line 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13.   1,500

14. Recaptured alimony. Add lines 5 and 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                    * 14. 1,500

* 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.

separation agreement set forth that it expires upon the ex-                                      deductible from the payer’s income because the alimony 
ecution of a divorce decree dissolving the couple’s mar-                                         payments were made under the written separation agree-
riage. On May 27, 2022, a court executed the divorce de-                                         ment that was executed on or before December 31, 2018.
cree  awarding  alimony  under  the  same  terms  as 
described in the couple’s separation agreement. The ali-
mony payments made in January 2022 through May 2022 
                                                                                                 Qualified Domestic
under  the  written  separation  agreement  are  includible  in 
the recipient’s income and deductible from the payer’s in-                                       Relations Order
come.  The  court  executed  the  divorce  decree  after  De-
cember  31,  2018;  therefore,  alimony  payments  made  in                                      A  qualified  domestic  relations  order  (QDRO)  is  a  judg-
June 2022 through December 2022 under the divorce de-                                            ment, decree, or court order (including an approved prop-
cree  are  neither  includible  in  the  recipient’s  income  nor                                erty settlement agreement) issued under a state's domes-
deductible from the payer’s income.                                                              tic relations law that:
  Example 4. On October 1, 2018, a couple executed a                                             •   Recognizes someone other than a participant as hav-
written separation agreement subject to the laws of State                                            ing a right to receive benefits from a qualified retire-
X.  The  written  separation  agreement  requires  a  $1,000                                         ment plan (such as most pension and profit-sharing 
monthly  alimony  payment  on  the  last  business  day  of  a                                       plans) or a tax-sheltered annuity;
month for a period of 3 years. Under the laws of State X,                                        •   Relates to payment of child support, alimony, or mari-
at the time of divorce, a written separation agreement may                                           tal property rights to a spouse, former spouse, child, 
survive as an independent contract. In the process of ob-                                            or other dependent of the participant; and
taining their divorce, the couple decided their separation 
agreement will remain an independent contract and won't                                          •   Specifies certain information, including the amount or 
be incorporated or merged into their divorce decree. The                                             part of the participant's benefits to be paid to the par-
court,  after  acknowledging  the  separation  agreement  as                                         ticipant's spouse, former spouse, child, or other de-
fair and equitable, executed a divorce decree on April 1,                                            pendent.
2022,  dissolving  the  couple’s  marriage.  The  divorce  de-
                                                                                                 Benefits paid to a child or other dependent.                 Benefits 
cree did not mention alimony. All alimony payments made 
                                                                                                 paid under a QDRO to the plan participant's child or other 
in  2022  are  includible  in  the  recipient’s  income  and 

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dependent are treated as paid to the participant. For infor-
mation about the tax treatment of benefits from retirement
plans, see Pub. 575, Pension and Annuity Income. Property Settlements

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

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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- Installment Sales.
riage by annulment or due to violations of state laws. You must also recognize as gain on the transfer of
property in trust the amount by which the liabilities as-
Related to end of marriage. A property transfer is re- sumed by the trust, plus the liabilities to which the prop-
lated to the end of your marriage if both of the following erty is subject, exceed the total of your adjusted basis in
conditions apply. the transferred property.
• The transfer is made under your original or modified
divorce or separation instrument. Example. You own property with a fair market value of
$12,000 and an adjusted basis of $1,000. You transfer the
• The transfer occurs within 6 years after the date your property in trust for the benefit of your spouse. The trust
marriage ends. didn’t assume any liabilities. The property is subject to a
Unless these conditions are met, the transfer is pre- $5,000 liability. Your recognized gain is $4,000 ($5,000 −
sumed not to be related to the end of your marriage. How- $1,000).
ever, this presumption won't apply if you can show that the
transfer was made to carry out the division of property Reporting income from property. You should report in-
owned by you and your spouse at the time your marriage come from property transferred to your spouse or former
ended. For example, the presumption won't apply if you spouse as shown in Table 5.
can show that the transfer was made more than 6 years For information on the treatment of interest on transfer-
after the end of your marriage because of business or le- red U.S. savings bonds, see chapter 1 of Pub. 550, In-
gal factors that prevented earlier transfer of the property vestment Income and Expenses.
and the transfer was made promptly after those factors When you transfer property to your spouse (or for-
were taken care of. mer spouse, if incident to your divorce), you must
RECORDS give your spouse sufficient records to determine
Transfers to third parties. If you transfer property to a the adjusted basis and holding period of the property on
third party on behalf of your spouse (or former spouse, if the date of the transfer. If you transfer investment credit
incident to your divorce), the transfer is treated as two property with recapture potential, you must also provide
transfers. sufficient records to determine the amount and period of
• A transfer of the property from you to your spouse or the recapture.
former spouse.
• An immediate transfer of the property from your Tax treatment of property received. Property you re-
spouse or former spouse to the third party. ceive from your spouse (or former spouse, if the transfer is
incident to your divorce) is treated as acquired by gift for
You don’t recognize gain or loss on the first transfer. In-
income tax purposes. Its value isn’t taxable to you.
stead, your spouse or former spouse may have to recog-
nize gain or loss on the second transfer. Basis of property received. Your basis in property re-
For this treatment to apply, the transfer from you to the ceived from your spouse (or former spouse, if incident to
third party must be one of the following. your divorce) is the same as your spouse's adjusted ba-
• Required by your divorce or separation instrument. sis. This applies for determining either gain or loss when
you later dispose of the property. It applies whether the
• Requested in writing by your spouse or former
property's adjusted basis is less than, equal to, or greater
spouse.
than either its value at the time of the transfer or any con-
• Consented to in writing by your spouse or former sideration you paid. It also applies even if the property's li-
spouse. The consent must state that both you and abilities are more than its adjusted basis.
your spouse or former spouse intend the transfer to be This rule generally applies to all property received after
treated as a transfer from you to your spouse or for- July 18, 1984, under a divorce or separation instrument in
mer spouse subject to the rules of Internal Revenue effect after that date. It also applies to all other property
Code section 1041. You must receive the consent be- received after 1983 for which you and your spouse (or for-
fore filing your tax return for the year you transfer the mer spouse) made a “section 1041 election” to apply this
property. rule. For information about how to make that election, see
This treatment doesn’t apply to transfers to which Temporary Regulations section 1.1041-1T(g).

! Regulations section 1.1041-2 (certain stock re- Example. Karen and Don owned their home jointly.
CAUTION demptions) applies.
Karen transferred her interest in the home to Don as part
of their property settlement when they divorced last year.
Transfers in trust. If you make a transfer of property in Don's basis in the interest received from Karen is her
trust for the benefit of your spouse (or former spouse, if in-

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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 he or Investment Credit.
potential she disposes of the
property or changes 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 he or
nonqualified deferred transfer she exercises the stock
compensation options or when the
deferred compensation
is paid or made available
to him or her.

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

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• 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
• It qualifies for the unlimited exclusion for direct pay- year 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, Selling Your Home.
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
Annual exclusion. The first $16,000 of gifts of present divorce. In addition, you can’t deduct legal fees paid for
interests to each person during 2022 isn’t subject to gift tax advice in connection with a divorce and legal fees to
tax. This includes transfers to a former spouse or transfers get alimony or fees you pay to appraisers, actuaries, and
to a current spouse that don’t qualify for the marital deduc- accountants for services in determining your correct tax or
tion. The annual exclusion is $164,000 for transfers to a in helping to get alimony.
spouse who isn’t a U.S. citizen provided the gift would
otherwise qualify for the gift tax marital deduction if the do- Other nondeductible expenses. You can’t deduct the
nee 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

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

Community Income
Tax Withholding
If your domicile is in a community property state during
and Estimated Tax
any part of your tax year, you may have community in-
come. Your state law determines whether your income is
When you become divorced or separated, you will usually
separate or community income. If you and your spouse
have to file a new Form W-4 with your employer to claim
file separate returns, you must report half of any income
your proper withholding. If you receive alimony, you may
described by state law as community income and all of
have to make estimated tax payments.
your separate income, and your spouse must report the
If you don’t pay enough tax either through with- other half of any community income plus all of his or her
! holding or by making estimated tax payments, separate income. Each of you can claim credit for half the
CAUTION you will have an underpayment of estimated tax income tax withheld from community income.
and you may have to pay a penalty. If you don’t pay
enough tax by the due date of each payment, you may Community Property Laws Disregarded
have to pay a penalty even if you are due a refund when
you file your tax return. The following discussions are situations where special
rules apply to community property.
For more information, see Pub. 505, Tax Withholding
and Estimated Tax. Certain community income not treated as community
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 2022 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
agree. If you can’t agree, the estimated tax you can claim • You treat the item as if only you are entitled to the in-
equals the total estimated tax paid times the tax shown on come, and
your separate return for 2022, divided by the total of the • You don’t notify your spouse of the nature and amount
tax shown on your 2022 return and your spouse's 2022 re- of the income by the due date for filing the return (in-
turn. You may want to attach an explanation of how you cluding extensions).
and your spouse divided the payments.
If you claim any of the payments on your tax return, en- Relief from liability for tax attributable to an item of
ter your spouse's or former spouse's SSN in the space community income. You aren’t responsible for the tax
provided on Form 1040 or 1040-SR. If you were divorced on an item of community income if all five of the following
and remarried in 2022, enter your present spouse's SSN conditions exist.
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.
Community Property 3. The item of community income you didn’t include is
one of the following.
If you are married and your domicile (permanent legal
home) is in a community property state, special rules de- a. Wages, salaries, and other compensation your
termine your income. Some of these rules are explained in spouse (or former spouse) received for services
the following discussions. For more information, see Pub. he or she performed as an employee.
555. b. Income your spouse (or former spouse) derived
from a trade or business he or she operated as a
Community property states. Community property
sole 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
• Louisiana, (a), (b), or (c)). Use the appropriate community
property law to determine what is separate prop-
• Nevada, erty.
• New Mexico, e. Any other income that belongs to your spouse (or
• Texas, former spouse) under community property law.

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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 to request relief from liabilities arising from community
conditions. 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-
his or her benefit. If you meet this exception, the ship as those of the spouse carrying on the trade or busi-
IRS will consider granting equitable relief although ness.
the unpaid tax may be attributable in part or in full
Partnership income or loss. Treat income or loss
to your item, and only to the extent the funds in-
from a trade or business carried on by a partnership as
tended for payment were taken by your spouse (or
the 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.

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Other income. Treat all other community income, property rights arising during the “marriage.” However,
such as dividends, interest, rents, royalties, or gains, as you 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
Under the community property law of their state, all the as alimony and taxable to the recipient spouse only to the
income is considered community income. (Some states extent 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 are separated but the special rules explained earlier under
report $30,500, half the total community income of Spouses living apart all year don’t apply. Under a written
$61,000 ($26,500 + $34,500). But because they meet the agreement, you pay your spouse $12,000 of your $20,000
four conditions listed earlier under Spouses living apart all total yearly community income. Your spouse receives no
year, they must disregard community property law in re- other community income. Under your state law, earnings
porting all their income (except the interest income) from of a spouse living separately and apart from the other
community property. They each report on their returns spouse continue as community property.
only their own earnings and other income, and their share On your separate returns, each of you must report
of the interest income from community property. George $10,000 of the total community income. In addition, your
reports $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

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other government payment statements (Form 1099-G); check. This is tax withholding. See how your withhold-
and interest, dividend, and retirement statements from ing affects your refund, take-home pay, or tax due.
banks and investment firms (Forms 1099), you have sev- The First-Time Homebuyer Credit Account Look-up
•
eral options to choose from to prepare and file your tax re- (IRS.gov/HomeBuyer) tool provides information on
turn. You can prepare the tax return yourself, see if you your repayments and account balance.
qualify for free tax preparation, or hire a tax professional to
prepare your return. • The Sales Tax Deduction Calculator IRS.gov/ (
SalesTax) figures the amount you can claim if you
Free options for tax preparation. Go to IRS.gov to see itemize deductions on Schedule A (Form 1040).
your options for preparing and filing your return online or
Getting answers to your tax questions. On
in your local community, if you qualify, which include the
IRS.gov, you can get up-to-date information on
following.
current events and changes in tax law.
• Free File. This program lets you prepare and file your
federal individual income tax return for free using • IRS.gov/Help: A variety of tools to help you get an-
swers to some of the most common tax questions.
brand-name tax-preparation-and-filing software or
Free File fillable forms. However, state tax preparation • IRS.gov/ITA: The Interactive Tax Assistant, a tool that
may not be available through Free File. Go to IRS.gov/ will ask you questions and, based on your input, pro-
FreeFile to see if you qualify for free online federal tax vide answers on a number of tax law topics.
preparation, e-filing, and direct deposit or payment op- • IRS.gov/Forms: Find forms, instructions, and publica-
tions. tions. You will find details on the most recent tax
• VITA. The Volunteer Income Tax Assistance (VITA) changes and interactive links to help you find answers
program offers free tax help to people with to your questions.
low-to-moderate incomes, persons with disabilities, • You may also be able to access tax law information in
and limited-English-speaking taxpayers who need your electronic filing software.
help preparing their own tax returns. Go to IRS.gov/
VITA, download the free IRS2Go app, or call
800-906-9887 for information on free tax return prepa- Need someone to prepare your tax return? There are
ration. various types of tax return preparers, including enrolled
agents, certified public accountants (CPAs), accountants,
• TCE. The Tax Counseling for the Elderly (TCE) pro-
and many others who don’t have professional credentials.
gram offers free tax help for all taxpayers, particularly
If you choose to have someone prepare your tax return,
those who are 60 years of age and older. TCE volun-
choose that preparer wisely. A paid tax preparer is:
teers specialize in answering questions about pen-
sions and retirement-related issues unique to seniors. • Primarily responsible for the overall substantive accu-
Go to IRS.gov/TCE, download the free IRS2Go app, racy of your return,
or call 888-227-7669 for information on free tax return • Required to sign the return, and
preparation.
• Required to include their preparer tax identification
• MilTax. Members of the U.S. Armed Forces and number (PTIN).
qualified veterans may use MilTax, a free tax service
offered by the Department of Defense through Military Although the tax preparer always signs the return,
OneSource. For more information, go to you're ultimately responsible for providing all the informa-
MilitaryOneSource MilitaryOneSource.mil/MilTax ( ). tion required for the preparer to accurately prepare your
Also, the IRS offers Free Fillable Forms, which can return. Anyone paid to prepare tax returns for others
be completed online and then filed electronically re- should have a thorough understanding of tax matters. For
gardless of income. more information on how to choose a tax preparer, go to
Tips for Choosing a Tax Preparer on IRS.gov.
Using online tools to help prepare your return. Go to
IRS.gov/Tools for the following. Coronavirus. Go to IRS.gov/Coronavirus for links to in-
formation on the impact of the coronavirus, as well as tax
• The Earned Income Tax Credit Assistant IRS.gov/ ( relief available for individuals and families, small and large
EITCAssistant) determines if you’re eligible for the businesses, and tax-exempt organizations.
earned income credit (EIC).
• The Online EIN Application IRS.gov/EIN ( ) helps you Employers can register to use Business Services On-
get an employer identification number (EIN) at no line. The Social Security Administration (SSA) offers on-
cost. line service at SSA.gov/employer for fast, free, and secure
online W-2 filing options to CPAs, accountants, enrolled
• The Tax Withholding Estimator IRS.gov/W4app ( ) agents, and individuals who process Form W-2, Wage
makes it easier for you to estimate the federal income and Tax Statement, and Form W-2c, Corrected Wage and
tax you want your employer to withhold from your pay- Tax Statement.

IRS social media. Go to IRS.gov/SocialMedia to see the
various social media tools the IRS uses to share the latest

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information on tax changes, scam alerts, initiatives, prod- Getting tax publications and instructions in eBook
ucts, and services. At the IRS, privacy and security are format. You can also download and view popular tax
our highest priority. We use these tools to share public in- publications and instructions (including the Instructions for
formation with you. Don’t post your social security number Form 1040) on mobile devices as eBooks at IRS.gov/
(SSN) or other confidential information on social media eBooks.
sites. Always protect your identity when using any social
networking site. Note. IRS eBooks have been tested using Apple's
The following IRS YouTube channels provide short, in- iBooks for iPad. Our eBooks haven’t been tested on other
formative videos on various tax-related topics in English, dedicated eBook readers, and eBook functionality may
Spanish, and ASL. not operate as intended.

• Youtube.com/irsvideos. Access your online account (individual taxpayers
• Youtube.com/irsvideosmultilingua. only). Go to IRS.gov/Account to securely access infor-
mation about your federal tax account.
• Youtube.com/irsvideosASL.
• View the amount you owe and a breakdown by tax
Watching IRS videos. The IRS Video portal year.
(IRSVideos.gov) contains video and audio presentations • See payment plan details or apply for a new payment
for individuals, small businesses, and tax professionals. plan.
Online tax information in other languages. You can • Make a payment or view 5 years of payment history
find information on IRS.gov/MyLanguage if English isn’t and any pending or scheduled payments.
your native language.
• Access your tax records, including key data from your
Free Over-the-Phone Interpreter (OPI) Service. The most recent tax return, and transcripts.
IRS is committed to serving our multilingual customers by • View digital copies of select notices from the IRS.
offering OPI services. The OPI Service is a federally fun-
ded program and is available at Taxpayer Assistance • Approve or reject authorization requests from tax pro-
fessionals.
Centers (TACs), other IRS offices, and every VITA/TCE
return site. The OPI Service is accessible in more than • View your address on file or manage your communi-
350 languages. cation preferences.

Accessibility Helpline available for taxpayers with Tax Pro Account. This tool lets your tax professional
disabilities. Taxpayers who need information about ac- submit an authorization request to access your individual
cessibility services can call 833-690-0598. The Accessi- taxpayer IRS online account. For more information, go to
bility Helpline can answer questions related to current and IRS.gov/TaxProAccount.
future accessibility products and services available in al-
ternative media formats (for example, braille, large print, Using direct deposit. The fastest way to receive a tax
audio, etc.). The Accessibility Helpline does not have ac- refund is to file electronically and choose direct deposit,
cess to your IRS account. For help with tax law, refunds, which securely and electronically transfers your refund di-
or account-related issues, go to IRS.gov/LetUsHelp. rectly into your financial account. Direct deposit also
avoids the possibility that your check could be lost, stolen,
Note. Form 9000, Alternative Media Preference, or destroyed, or returned undeliverable to the IRS. Eight in
Form 9000(SP) allows you to elect to receive certain types 10 taxpayers use direct deposit to receive their refunds. If
of written correspondence in the following formats. you don’t have a bank account, go to IRS.gov/
DirectDeposit for more information on where to find a
• Standard Print.
bank or credit union that can open an account online.
• Large Print.
Getting a transcript of your return. The quickest way
• Braille.
to get a copy of your tax transcript is to go to IRS.gov/
• Audio (MP3). Transcripts. Click on either “Get Transcript Online” or “Get
Transcript by Mail” to order a free copy of your transcript.
• Plain Text File (TXT).
If you prefer, you can order your transcript by calling
• Braille Ready File (BRF). 800-908-9946.

Disasters. Go to Disaster Assistance and Emergency Reporting and resolving your tax-related identity
Relief for Individuals and Businesses to review the availa- theft issues.
ble disaster tax relief.
• Tax-related identity theft happens when someone
Getting tax forms and publications. Go to IRS.gov/ steals your personal information to commit tax fraud.
Forms to view, download, or print all the forms, instruc-
tions, and publications you may need. Or, you can go to
IRS.gov/OrderForms to place an order.

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Your taxes can be affected if your SSN is used to file a phone, or from a mobile device using the IRS2Go app are
fraudulent return or to claim a refund or credit. safe and secure. Paying electronically is quick, easy, and
• The IRS doesn’t initiate contact with taxpayers by faster than mailing in a check or money order.

email, text messages (including shortened links), tele- What if I can’t pay now? Go to IRS.gov/Payments for
phone calls, or social media channels to request or more information about your options.
verify personal or financial information. This includes
requests for personal identification numbers (PINs), • Apply for an online payment agreement IRS.gov/ (
passwords, or similar information for credit cards, OPA) to meet your tax obligation in monthly install-
banks, or other financial accounts. ments if you can’t pay your taxes in full today. Once
you complete the online process, you will receive im-
• Go to IRS.gov/IdentityTheft, the IRS Identity Theft mediate notification of whether your agreement has
Central webpage, for information on identity theft and been approved.
data security protection for taxpayers, tax professio-
nals, and businesses. If your SSN has been lost or • Use the Offer in Compromise Pre-Qualifier to see if
stolen or you suspect you’re a victim of tax-related you can settle your tax debt for less than the full
identity theft, you can learn what steps you should amount you owe. For more information on the Offer in
take. Compromise program, go to IRS.gov/OIC.

• Get an Identity Protection PIN (IP PIN). IP PINs are Filing an amended return. Go to IRS.gov/Form1040X
six-digit numbers assigned to taxpayers to help pre- for information and updates.
vent the misuse of their SSNs on fraudulent federal in-
come tax returns. When you have an IP PIN, it pre- Checking the status of your amended return. Go to
vents someone else from filing a tax return with your IRS.gov/WMAR to track the status of Form 1040-X amen-
SSN. To learn more, go to IRS.gov/IPPIN. ded returns.

Ways to check on the status of your refund. Note. It can take up to 3 weeks from the date you filed
your amended return for it to show up in our system, and
• Go to IRS.gov/Refunds.
processing it can take up to 16 weeks.
• Download the official IRS2Go app to your mobile de-
vice to check your refund status. Understanding an IRS notice or letter you’ve re-
ceived. Go to IRS.gov/Notices to find additional informa-
• Call the automated refund hotline at 800-829-1954.
tion about responding to an IRS notice or letter.
Note. The IRS can’t issue refunds before mid-Febru-
Note. You can use Schedule LEP (Form 1040), Re-
ary for returns that claimed the EIC or the additional child
quest for Change in Language Preference, to state a pref-
tax credit (ACTC). This applies to the entire refund, not
erence to receive notices, letters, or other written commu-
just the portion associated with these credits.
nications from the IRS in an alternative language. You
Making a tax payment. Go to IRS.gov/Payments for in- may not immediately receive written communications in
formation on how to make a payment using any of the fol- the requested language. The IRS’s commitment to LEP
lowing options. taxpayers is part of a multi-year timeline that is scheduled
to begin providing translations in 2023. You will continue
• IRS Direct Pay: Pay your individual tax bill or estima- to receive communications, including notices and letters,
ted tax payment directly from your checking or sav- in English until they are translated to your preferred lan-
ings account at no cost to you. guage.
• Debit or Credit Card: Choose an approved payment
processor to pay online or by phone. Contacting your local IRS office. Keep in mind, many
questions can be answered on IRS.gov without visiting an
• Electronic Funds Withdrawal: Schedule a payment IRS TAC. Go to IRS.gov/LetUsHelp for the topics people
when filing your federal taxes using tax return prepara- ask about most. If you still need help, IRS TACs provide
tion software or through a tax professional. tax help when a tax issue can’t be handled online or by
• Electronic Federal Tax Payment System: Best option phone. All TACs now provide service by appointment, so
for businesses. Enrollment is required. you’ll know in advance that you can get the service you
need without long wait times. Before you visit, go to
• Check or Money Order: Mail your payment to the ad- IRS.gov/TACLocator to find the nearest TAC and to check
dress listed on the notice or instructions. hours, available services, and appointment options. Or,
• Cash: You may be able to pay your taxes with cash at on the IRS2Go app, under the Stay Connected tab,
a participating retail store. choose the Contact Us option and click on “Local Offices.”
• Same-Day Wire: You may be able to do same-day
wire from your financial institution. Contact your finan-
cial institution for availability, cost, and time frames.

Note. The IRS uses the latest encryption technology to
ensure that the electronic payments you make online, by

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The Taxpayer Advocate Service (TAS)                                      How Can You Reach TAS?

Is Here To Help You                                                      TAS  has  offices in  every  state,  the  District  of  Columbia, 
What Is TAS?                                                             and Puerto Rico. Your local advocate’s number is in your 
                                                                         local  directory  and  at     TaxpayerAdvocate.IRS.gov/
TAS is an  independent organization within the IRS that                  Contact-Us. You can also call them at 877-777-4778.
helps taxpayers and protects taxpayer rights. Their job is 
to ensure that every taxpayer is treated fairly and that you             How Else Does TAS Help Taxpayers?
know and understand your rights under the Taxpayer Bill 
of Rights.                                                               TAS  works  to  resolve  large-scale  problems  that  affect 
                                                                         many taxpayers. If you know of one of these broad issues, 
How Can You Learn About Your Taxpayer                                    report it to them at IRS.gov/SAMS.
Rights?
                                                                         TAS for Tax Professionals
The Taxpayer Bill of Rights describes 10 basic rights that 
all  taxpayers  have  when  dealing  with  the  IRS.  Go  to             TAS can provide a variety of information for tax professio-
TaxpayerAdvocate.IRS.gov to help you understand what                     nals,  including  tax  law  updates  and  guidance,  TAS  pro-
these rights mean to you and how they apply. These are                   grams,  and  ways  to  let  TAS  know  about  systemic  prob-
your rights. Know them. Use them.                                        lems you’ve seen in your practice.

What Can TAS Do for You?                                                 Low Income Taxpayer Clinics (LITCs)

TAS can help you resolve problems that you can’t resolve                 LITCs are independent from the IRS. LITCs represent in-
with  the  IRS.  And  their  service  is  free.  If  you  qualify  for   dividuals whose income is below a certain level and need 
their  assistance,  you  will  be  assigned  to  one  advocate           to resolve tax problems with the IRS, such as audits, ap-
who will work with you throughout the process and will do                peals, and tax collection disputes. In addition, LITCs can 
everything  possible  to  resolve  your  issue.  TAS  can  help          provide information about taxpayer rights and responsibili-
you if:                                                                  ties in different languages for individuals who speak Eng-
                                                                         lish as a second language. Services are offered for free or 
 • Your problem is causing financial difficulty for you, 
                                                                         a  small  fee  for  eligible  taxpayers.  To  find  an  LITC  near 
   your family, or your business;
                                                                         you,  go  to TaxpayerAdvocate.IRS.gov/about-us/Low-
 • You face (or your business is facing) an immediate                    Income-Taxpayer-Clinics-LITC or see IRS Pub. 4134, Low 
   threat of adverse action; or                                          Income Taxpayer Clinic List.
 • You’ve tried repeatedly to contact the IRS but no one 
   has responded, or the IRS hasn’t responded by the 
   date promised.

                  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.
 
                                                                                              Children:
A                                 B                                                            Birth of child:
Absence, temporary   7            Basis:                                                       Head of household, qualifying 
Address, change of 2              Property received in settlement                  20          person to file as  7
Aliens (See Nonresident aliens)   Benefits paid under QDROs                18 19,              Claiming parent, when child is head 
Alimony  11 17,                   Birth of dependent                     7                     of household   7
 Community income    25                                                                        Custody of 8
 Deductibility 12                 C                                                            Death of child:
 Defined   12                     Change of address                      2                     Head of household, qualifying 
                                                                                               person to file as  7
 Inclusion in income 12           Change of name                       2
                                                                                               Photographs of missing children 2
Annual exclusion, gift tax 22     Child custody          8
                                                                                              Community income  23 25-
Annulment decrees:                Child support:
                                                                                              Community property 23 25-
 Absolute decree  25              Alimony, difference from                 13                 (See also Community income)
 Amended return required   3      Clearly associated with                                      Ending the marital community 25
 Considered unmarried   3                 contingency                  16
                                                                                               Laws disregarded 23
Archer MSA  19                    Contingency relating to child               16
                                                                                               States  23
Assistance (See Tax help)         Payment specifically designated 
                                          as 16                                               Costs of getting divorce:
                                  Child support under pre-1985                                 Nondeductible expenses   22
                                  agreement              11                                    Nondeductible, generally 22
                                                                                               Other nondeductible expenses 22

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Custody of child   8                                                         Marital status 3
                                        G                                    Married persons  3
D                                       Gift tax 21 22,                      Medical savings accounts 
Death of dependent    7                                                       (MSAs)   19
Death of recipient spouse.   15         H                                    Missing children, photographs of               2
Debts of spouse:                        Head of household    6               Mortgage payments as alimony                  14
  Refund applied to   4                 Health care law   3                  MSAs (Medical savings 
Deductions:                             Health savings accounts               accounts)  19
  Alimony paid   13                      (HSAs)   19
  Alimony recapture   17                Home owned jointly:                  N
  Limits on IRAs  19                     Alimony payments for     14         Name, change of  2
  Marital   22                           Sale of 22                          Nondeductible expenses      22
Dependents:                             HSAs (Health savings                 Nonresident aliens:
  Qualifying child 8                     accounts)     19                     Joint returns 4
  Qualifying child (Table 3) 9                                                Withholding   13
  Qualifying relative 8                 I
  Qualifying relative (Table 3) 9       Identification number   2            P
  Social security numbers  2            Income   23                          Parent:
Divorce decrees:                        (See also Community income)           Head of household, claim for                7
  Absolute decree   25                   Alimony received    13              Parents, divorced or separated                8
  Amended     13                        Individual retirement arrangements  Property settlements  19 22-
                                         (IRAs)  19
  Defined for purposes of alimony    13                                      Publications (See Tax help)
                                        Individual taxpayer identification 
  Invalid   13
                                         numbers (ITINs):
  Unmarried persons   3                                                      Q
                                         Processing    2
Divorced parents    8                                                        Qualified domestic relations orders 
                                        Injured spouse    4
  Child custody  8                                                            (QDROs)    18 19, 
                                        Innocent spouse relief    4
Domestic relations orders                                                    Qualifying child, tests for claiming 
                                        Insurance premiums      14
  (See Qualified domestic relations                                           (Table 3) 9
  orders (QDROs))                       Invalid decree    13                 Qualifying person, head of 
Domicile    23                          IRAs (Individual retirement           household    7
                                         arrangements)       19               Table 2  7
E                                       Itemized deductions on separate      Qualifying relative, tests for 
                                         returns  5                           claiming (Table 3) 9
Earned income    24                     ITINs (Individual taxpayer 
Equitable relief (See Relief from joint  identification numbers)      2      R
  liability)
                                                                             Recapture of alimony  16
Estimated tax  23                       J
  Joint payments   23                                                        Refunds:
                                        Joint liability:                      Spouse debts, applied to   4
F                                        Relief from   2 4,                  Release of exemption to 
                                        Joint returns  3                      noncustodial parent  10
Filing status  3                         Change from separate return      6  Relief from joint liability 2 4, 
  Head of household   6                  Change to separate return      6    Relief from separate return liability:
Form 1040:                               Divorced taxpayers     4             Community income   23
  Deducting alimony paid before          Joint and individual liability 4    Reporting requirements:
   2019     13
                                         Relief from joint liability 4
  Reporting alimony received    13                                            Alimony received  13
                                         Signing  4
Form 1040-X:                                                                 Returns:
                                        Jointly owned home:
  Annulment, decree of   3                                                    Amended return required                    3
                                         Alimony payments for     14
Form 8332:                                                                    Joint (See Joint returns)
                                         Sale of 22
  Release of claims to an exemption                                           Separate (See Separate returns)
   to noncustodial parent    10                                              Revocation of release of claim to 
                                        K
Form 8379:                                                                    an exemption    10
  Injured spouse  4                     Kidnapped child:                     Rollovers 19
Form 8857:                               Head of household status and      8
                                                                             S
  Innocent spouse relief 4
                                        L
Form W-4:                                                                    Sales of jointly owned property               22
  Withholding  23                       Liability for taxes (See Relief from Section 1041 election 20
Form W-7:                                joint liability)                    Separate maintenance decrees                  3, 
  Individual taxpayer identification    Life insurance premiums as            13 25, 
   number (ITIN)    2                    alimony  14                         Separate returns 4
Former spouse:                                                                Change to or from joint return              6
                                        M
  Defined for purposes of alimony    12                                       Community or separate income                 4
                                        Marital community, ending       25    Itemized deductions 5

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Relief from liability 23             Refund applied to debts 4        Third parties:
Separate liability 5                Statute of limitations:            Alimony payments to 14 15, 
Tax consequences      5              Amended return  3                 Property settlements, transfers 
Separated parents     8              Injured spouse allocation 4       to 20
Separation agreements    25                                           Tiebreaker rules 11
Defined for purposes of alimony 13  T
Separation of liability (See Relief Tables and figures:               U
from joint liability)                Property transferred pursuant to Underpayment of alimony                            13
Settlement of property               divorce (Table 5)    21          Unmarried persons   3
(See Property settlements)           Qualifying person for head of 
Social security benefits 24          household (Table 2)    7         W
Social security numbers (SSNs):      Rules for claiming dependents    Withholding:
Alimony recipient's number           (Table 3)  9                      Change of   23
 required   13                      Tax help 25                        Nonresident aliens 13
Dependents  2                       Tax withholding (See Withholding) Worksheets:
Spousal IRA 19                      Taxpayer identification numbers:   Recapture of alimony (Worksheet 
Spouse:                              Processing 2                      1) 16
Defined for purposes of alimony 12   Renewal 2

Publication 504 (2022)                                                                          Page 31

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