Department of the Treasury

Internal Revenue Service

Publication 504

Cat. No. 15006I

Divorced

or Separated

Individuals

For use in preparing

2023 Returns

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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.

Reminders

Change of withholding. The Form W-4 no longer uses 

personal allowances to calculate your income tax withholding. If you have been claiming a personal allowance 

for your spouse, and you divorce or legally separate, you 

must give your employer a new Form W-4, Employee’s 

Withholding Certificate, within 10 days after the divorce or 

separation. For more information on withholding and when 

you must furnish a new Form W-4, see Pub. 505.

Relief from joint liability. In some cases, one spouse 

may be relieved of joint liability for tax, interest, and penalties on a joint tax return. For more information, see Relief 

from joint liability under Married Filing Jointly.

Social security numbers for dependents. You must include on your tax return the taxpayer identification number 

(generally, the social security number (SSN)) of every dependent you claim. See Dependents, later.

Using and getting an Individual Taxpayer Identification Number. The Individual Taxpayer Identification 

Number (ITIN) is entered wherever an SSN is requested 

on a tax return. If you’re required to include another person's SSN on your return and that person doesn’t have 

and can’t get an SSN, enter that person's ITIN. The IRS 

will issue an ITIN to a nonresident or resident alien who 

doesn’t have and isn’t eligible to get an SSN. To apply for 

an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. Allow 7 weeks 

for the IRS to notify you of your ITIN application status (9 

to 11 weeks if you submit the application during peak processing periods (January 15 through April 30) or if you’re 

filing from overseas). If you haven't received your ITIN at 

the end of that time, you can call the IRS to check the status of your application. For more information, go to 

IRS.gov/FormW7.

Change of address. If you change your mailing address, 

be sure to notify the IRS. You can use Form 8822, Change 

of Address.

Change of name. If you change your name, be sure to 

notify the Social Security Administration using Form SS-5, 

Application for a Social Security Card.

Photographs of missing children. The IRS is a proud 

partner with the National Center for Missing & Exploited 

Children® (NCMEC). Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring 

these children home by looking at the photographs and 

calling 800-THE-LOST (800-843-5678) if you recognize a 

child.

Dec 12, 2023
Introduction

This publication explains tax rules that apply if you are divorced or separated from your spouse. It covers general 

filing information and can help you choose your filing status. It can also help you decide which benefits you are entitled to claim.

The publication also discusses payments and transfers 

of property that often occur as a result of divorce and how 

you must treat them on your tax return. Examples include 

alimony, child support, other court-ordered payments, 

property settlements, and transfers of individual retirement 

arrangements. In addition, this publication also explains 

deductions allowed for some of the costs of obtaining a divorce and how to handle tax withholding and estimated 

tax payments.

The last part of the publication explains special rules 

that may apply to persons who live in community property 

states.

Comments and suggestions. We welcome your comments about this publication and suggestions for future 

editions.

You can send us comments through IRS.gov/

FormComments. Or, you can write to the Internal Revenue 

Service, Tax Forms and Publications, 1111 Constitution 

Ave. NW, IR-6526, Washington, DC 20224.

Although we can’t respond individually to each comment received, we do appreciate your feedback and will 

consider your comments and suggestions as we revise 

our tax forms, instructions, and publications. Don’t send 

tax questions, tax returns, or payments to the above address.

Getting answers to your tax questions. If you have 

a tax question not answered by this publication or the How 

To Get Tax Help section at the end of this publication, go 

to the IRS Interactive Tax Assistant page at IRS.gov/

Help/ITA where you can find topics by using the search 

feature or viewing the categories listed.

Getting tax forms, instructions, and publications. 

Go to IRS.gov/Forms to download current and prior-year 

forms, instructions, and publications.

Ordering tax forms, instructions, and publications. 

Go to IRS.gov/OrderForms to order current forms, instructions, and publications; call 800-829-3676 to order 

prior-year forms and instructions. The IRS will process 

your order for forms and publications as soon as possible. 

Don’t resubmit requests you’ve already sent us. You can 

get forms and publications faster online.

Useful Items

You may want to see:

Publications

501 Dependents, Standard Deduction, and Filing 

Information

544 Sales and Other Dispositions of Assets

 501 

 544 

Community Property

Contributions to Individual Retirement 

Arrangements (IRAs)

Distributions from Individual Retirement 

Arrangements (IRAs)

Innocent Spouse Relief

Premium Tax Credit (PTC)

Forms (and Instructions)

Release/Revocation of Release of Claim to 

Exemption for Child by Custodial Parent

Injured Spouse Allocation

Request for Innocent Spouse Relief

See How To Get Tax Help near the end of this publication 

for information about getting publications and forms.

Filing Status

Your filing status is used in determining whether you must 

file a return, your standard deduction, and the correct tax. 

It may also be used in determining whether you can claim 

certain other deductions and credits. The filing status you 

can choose depends partly on your marital status on the 

last day of your tax year.

Marital status. If you are unmarried, your filing status is 

single or, if you meet certain requirements, head of household or qualifying surviving spouse. If you are married, 

your filing status is either married filing a joint return or 

married filing a separate return. For information about the 

single and qualifying surviving spouse filing statuses, see 

Pub. 501.

Unmarried persons. You are unmarried for the whole 

year if either of the following applies.

• You have obtained a final decree of divorce or separate maintenance by the last day of your tax year. You 

must follow your state law to determine if you are divorced or legally separated.

Exception. If you and your spouse obtain a divorce in one year for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to remarry each other and do so in 

the next tax year, you and your spouse must file as 

married individuals. 

• You have obtained a decree of annulment, which 

holds that no valid marriage ever existed. You must file 

amended returns (Form 1040-X, Amended U.S. Individual Income Tax Return) for all tax years affected by 

the annulment that aren’t closed by the statute of limitations. The statute of limitations generally doesn’t end 

until 3 years (including extensions) after the date you 

file your original return or within 2 years after the date 

you pay the tax. On the amended return, you will 

change your filing status to single or, if you meet certain requirements, head of household. 

 555 

 590-A 

 590-B 

 971 

 974 

 8332 

 8379 

 8857 

2 Publication 504 (2023)
Married persons. You are married for the whole year if 

you are separated but you haven’t obtained a final decree 

of divorce or separate maintenance by the last day of your 

tax year. An interlocutory decree isn’t a final decree. However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship 

that isn’t called a marriage under state (or foreign) law 

aren’t married for federal tax purposes. For more information, see Pub. 501.

Exception. If you live apart from your spouse, under 

certain circumstances, you may be considered unmarried 

and can file as head of household. See Head of Household, later.

Premium Tax Credit. If you purchase health insurance 

coverage through the Health Insurance Marketplace, you 

may get advance payments of the premium tax credit in 

2023. If you do, you should report changes in circumstances to your Marketplace throughout the year. Changes to 

report include a change in marital status, a name change, 

and a change in your income or family size. By reporting 

changes, you will help make sure that you get the proper 

type and amount of financial assistance. This will also 

help you avoid getting too much or too little credit in advance.

If you divorced or are legally separated during the tax 

year and are enrolled in the same qualified health plan, 

you and your former spouse must allocate policy amounts 

on your separate tax returns to figure your premium tax 

credit and reconcile any advance payments made on your 

behalf. The Instructions for Form 8962, Premium Tax 

Credit (PTC), has more information about the Shared Policy Allocation.

Married Filing Jointly

If you are married, you and your spouse can choose to file 

a joint return. If you file jointly, you both must include all 

your income, deductions, and credits on that return. You 

can file a joint return even if one of you had no income or 

deductions.

If both you and your spouse have income, you 

should usually figure your tax on both a joint return and separate returns (using the filing status of 

married filing separately) to see which gives the two of you 

the lower combined tax.

Nonresident alien. To file a joint return, at least one of 

you must be a U.S. citizen or resident alien at the end of 

the tax year. If either of you was a nonresident alien at any 

time during the tax year, you can file a joint return only if 

you agree to treat the nonresident spouse as a resident of 

the United States. This means that your combined worldwide incomes are subject to U.S. income tax. These rules 

are explained in Pub. 519.

Signing a joint return. Both you and your spouse must 

generally sign the return, or it won't be considered a joint 

return.

TIP

Joint and individual liability. Both you and your spouse 

may be held responsible, jointly and individually, for the 

tax and any interest or penalty due on your joint return. 

This means that one spouse may be held liable for all the 

tax due even if all the income was earned by the other 

spouse.

Divorced taxpayers. If you are divorced, you are 

jointly and individually responsible for any tax, interest, 

and penalties due on a joint return for a tax year ending 

before your divorce. This responsibility applies even if your 

divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns.

Relief from joint liability. In some cases, a spouse 

may be relieved of the tax, interest, and penalties on a 

joint return. You can ask for relief no matter how small the 

liability.

There are three types of relief available.

• Innocent spouse relief.

• Separation of liability (available only to joint filers 

whose spouse has died, or who are divorced, who are 

legally separated, or who haven’t lived together for the 

12 months ending on the date the election for this relief is filed).

• Equitable relief.

Married persons who live in community property states, 

but who didn’t file joint returns, may also qualify for relief 

from liability for tax attributable to an item of community income or for equitable relief. See Relief from liability for tax 

attributable to an item of community income, later, under 

Community Property.

Each kind of relief has different requirements. You must 

file Form 8857 to request relief under any of these categories. Pub. 971 explains these kinds of relief and who may 

qualify for them. You can also find information on our website at IRS.gov.

Tax refund applied to spouse's debts. The overpayment shown on your joint return may be used to pay the 

past-due amount of your spouse's debts. This includes 

your spouse's federal tax, state income tax, child or 

spousal support payments, or a federal nontax debt, such 

as a student loan. You can get a refund of your share of 

the overpayment if you qualify as an injured spouse.

Injured spouse. You are an injured spouse if you file a 

joint return and all or part of your share of the overpayment 

was, or is expected to be, applied against your spouse's 

past-due debts. An injured spouse can get a refund for 

their share of the overpayment that would otherwise be 

used to pay the past-due amount.

To be considered an injured spouse, you must:

1. Have made and reported tax payments (such as federal income tax withheld from wages or estimated tax 

payments), or claimed a refundable tax credit, such 

as the earned income credit or additional child tax 

credit on the joint return; and

Publication 504 (2023) 3
2. Not be legally obligated to pay the past-due amount.

If the injured spouse's permanent home is in a community property state, then the injured spouse must only 

meet (2). For more information, see Pub. 555.

If you are an injured spouse, you must file Form 8379 to 

have your portion of the overpayment refunded to you. 

Follow the instructions for the form.

If you haven’t filed your joint return and you know that 

your joint refund will be offset, file Form 8379 with your return. You should receive your refund within 14 weeks from 

the date the paper return is filed or within 11 weeks from 

the date the return is filed electronically.

If you filed your joint return and your joint refund was 

offset, file Form 8379 by itself. When filed after offset, it 

can take up to 8 weeks to receive your refund. Don’t attach the previously filed tax return, but do include copies 

of all Forms W-2, Wage and Tax Statement, and W-2G, 

Certain Gambling Winnings, for both spouses and any 

Forms 1099 that show income tax withheld.

An injured spouse claim is different from an innocent spouse relief request. An injured spouse 

uses Form 8379 to request an allocation of the tax 

overpayment attributed to each spouse. An innocent 

spouse uses Form 8857 to request relief from joint liability 

for tax, interest, and penalties on a joint return for items of 

the other spouse (or former spouse) that were incorrectly 

reported on or omitted from the joint return. For information on innocent spouses, see Relief from joint liability, 

earlier.

Married Filing Separately

If you and your spouse file separate returns, you should 

each report only your own income, deductions, and credits on your individual return. You can file a separate return 

even if only one of you had income.

Community or separate income. If you live in a community property state and file a separate return, your income may be separate income or community income for 

income tax purposes. For more information, see Community Income under Community Property, later.

Separate liability. If you and your spouse file separately, 

you each are responsible only for the tax due on your own 

return.

Itemized deductions. If you and your spouse file separate returns and one of you itemizes deductions, the other 

spouse can’t use the standard deduction and should also 

itemize deductions.

Dividing itemized deductions. You may be able to 

claim itemized deductions on a separate return for certain 

expenses that you paid separately or jointly with your 

spouse. See Table 1.

Separate returns may give you a higher tax. Some 

married couples file separate returns because each wants 

to be responsible only for their own tax. There is no joint 

liability. But in almost all instances, if you file separate reCAUTION

!

turns, you will pay more combined federal tax than you 

would with a joint return. This is because the following 

special rules apply if you file a separate return.

1. Your tax rate is generally higher than it would be on a 

joint return.

2. Your exemption amount for figuring the alternative 

minimum tax is half of that allowed on a joint return.

3. You can’t take the credit for child and dependent care 

expenses in most cases, and the amount you can exclude from income under an employer's dependent 

care assistance program is limited to $2,500 (instead 

of $5,000 on a joint return). If you are legally separated or living apart from your spouse, you may be able 

to file a separate return and still take the credit. See 

Pub. 503 for more information.

4. You can’t take the earned income credit unless you 

have a qualifying child.

5. You can’t take the exclusion or credit for adoption expenses in most cases.

6. You can’t exclude the interest from qualified savings 

bonds that you used for higher education expenses.

7. If you lived with your spouse at any time during the tax 

year:

a. You can’t claim the credit for the elderly or the disabled, and

b. You will have to include in income a higher percentage (up to 85%) of any social security or 

equivalent railroad retirement benefits you received.

8. The following credits and deductions are reduced at 

income levels that are half those for a joint return.

a. The child tax credit.

b. The retirement savings contributions credit.

9. Your capital loss deduction limit is $1,500 (instead of 

$3,000 on a joint return).

10. If your spouse itemizes deductions, you can’t claim 

the standard deduction. If you can claim the standard 

deduction, your basic standard deduction is half the 

amount allowed on a joint return.

11. You can’t take the credit for higher education expenses (American opportunity and lifetime learning credits) or the deduction for student loan interest.

Joint return after separate returns. If either you or your 

spouse (or both of you) file a separate return, you can 

generally change to a joint return within 3 years from the 

due date (not including extensions) of the separate return 

or returns. This applies to a return either of you filed claiming married filing separately, single, or head of household 

filing status. Use Form 1040-X to change your filing status.

Separate returns after joint return. After the due date 

of your return, you and your spouse can’t file separate returns if you previously filed a joint return.

4 Publication 504 (2023)
Exception. A personal representative for a decedent 

can change from a joint return elected by the surviving 

spouse to a separate return for the decedent. The personal representative has 1 year from the due date (including extensions) of the joint return to make the change.

Head of Household

Filing as head of household has the following advantages.

• You can claim the standard deduction even if your 

spouse files a separate return and itemizes deductions.

• Your standard deduction is higher than is allowed if 

you claim a filing status of single or married filing separately.

• Your tax rate will usually be lower than it is if you claim 

a filing status of single or married filing separately.

• You may be able to claim certain credits (such as the 

dependent care credit) you can’t claim if your filing status is married filing separately.

• Income limits that reduce your child tax credit and your 

retirement savings contributions credit, for example, 

are higher than the income limits if you claim a filing 

status of married filing separately.

Requirements. You may be able to file as head of household if you meet all of the following requirements.

• You are unmarried or “considered unmarried” on the 

last day of the year.

• You paid more than half the cost of keeping up a home 

for the year.

• A “qualifying person” lived with you in the home for 

more than half the year (except for temporary absences, such as school). However, if the “qualifying person” is your dependent parent, they don’t have to live 

with you. See Special rule for parent, later, under 

Qualifying person.

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.

IF you paid ... AND you ...

THEN you can deduct on your 

separate federal return ...

medical expenses paid with funds deposited in a joint checking 

account in which you and your spouse have 

an equal interest

half of the total medical expenses, 

subject to certain limits, unless you can 

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 

your spouse are jointly and individually liable 

for the full amount of the state income tax 

the state income tax you alone paid 

during the year.

file a joint state income tax return and you are 

liable for only your own share of state income 

tax

the smaller of:

• the state income tax you alone 

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 entirety

the property tax you alone paid.

mortgage interest paid the interest on a qualified home1 held as 

tenants by the entirety 

the mortgage interest you alone paid.

casualty loss have a casualty loss2 resulting from a 

federally declared disaster on a home you 

own as tenants by the entirety 

half of the loss, subject to the 

deduction limits. Neither spouse may 

report the total casualty loss. 

1

 For more information on a qualified home and deductible mortgage interest, see Pub. 936.

2

 For more information on casualty losses, see Pub. 547.

Table 1.

Publication 504 (2023) 5
Considered unmarried. You are considered unmarried 

on the last day of the tax year if you meet all of the following tests.

• You file a separate return. A separate return includes a 

return claiming married filing separately, single, or 

head of household filing status.

• You paid more than half the cost of keeping up your 

home for the tax year.

• Your spouse didn’t live in your home during the last 6 

months of the tax year. Your spouse is considered to 

live in your home even if your spouse is temporarily 

absent due to special circumstances. See Temporary 

absences, later.

• Your home was the main home of your child, stepchild, 

or foster child for more than half the year. (See Qualifying person, later, for rules applying to a child's birth, 

death, or temporary absence during the year.)

• You must be able to claim the child as a dependent. 

However, you meet this test if you can’t claim the child 

as a dependent only because the noncustodial parent 

can claim the child. The general rules for claiming a 

dependent are shown in Table 3.

If you were considered married for part of the year 

and lived in a community property state (one of 

the states listed later under Community Property), 

special rules may apply in determining your income and 

expenses. See Pub. 555 for more information.

Nonresident alien spouse. If your spouse was a nonresident alien at any time during the tax year, and you 

haven’t chosen to treat your spouse as a resident alien, 

you are considered unmarried for head of household purposes. However, your spouse isn’t a qualifying person for 

head of household purposes. You must have another qualifying person and meet the other requirements to file as 

head of household.

Keeping up a home. You are keeping up a home only if 

you pay more than half the cost of its upkeep for the year. 

This includes rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in 

the home. This doesn’t include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation for any member of the household.

Qualifying person. Table 2 shows who can be a qualifying person. Any person not described in Table 2 isn't a 

qualifying person.

Generally, the qualifying person must live with you for 

more than half of the year.

Special rule for parent. If your qualifying person is 

your parent, you may be eligible to file as head of household even if your parent doesn't live with you. However, 

you must be able to claim your parent as a dependent. 

Also, you must pay more than half the cost of keeping up a 

home that was the main home for the entire year for your 

parent.

CAUTION

!

You are keeping up a main home for your parent if you 

pay more than half the cost of keeping your parent in a 

rest home or home for the elderly.

Death or birth. If the person for whom you kept up a 

home was born or died in 2023, you may still be able to file 

as head of household. If the person is your qualifying 

child, the child must have lived with you for more than half 

the part of the year the child was alive. If the person is 

anyone else, see Pub. 501.

Temporary absences. You and your qualifying person 

are considered to live together even if one or both of you 

are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, military service, or detention in a juvenile facility. It 

must be reasonable to assume that the absent person will 

return to the home after the temporary absence. You must 

continue to keep up the home during the absence.

Kidnapped child. You may be eligible to file as head 

of household even if the child who is your qualifying person has been kidnapped. You can claim head of household filing status if all of the following statements are true.

• The child is presumed by law enforcement authorities 

to have been kidnapped by someone who isn’t a 

member of your family or the child's family.

• In the year of the kidnapping, the child lived with you 

for more than half the part of the year before the kidnapping.

• In the year of the child’s return, the child lived with you 

for more than half the part of the year following the 

date of the child’s return.

• You would have qualified for head of household filing 

status if the child hadn’t been kidnapped.

This treatment applies for all years until the earliest of:

1. The year the child is returned,

2. The year there is a determination that the child is 

dead, or

3. The year the child would have reached age 18.

For more information on filing as head of household, 

see Pub. 501.

Dependents

Qualifying Child or Qualifying 

Relative

The term “dependent” means:

• A qualifying child, or

• A qualifying relative.

Table 3 shows the tests that must be met to be either a 

qualifying child or qualifying relative, plus the additional requirements for claiming a dependent. For detailed information, see Pub. 501.

6 Publication 504 (2023)
You may be entitled to a child tax credit for each 

qualifying child who was under age 17 at the end 

of the year if you claimed that child as a dependent. If you can't claim the child tax credit for a child who is 

an eligible dependent, you may be able to claim the credit 

for other dependents instead. See the Instructions for 

Form 1040 for details.

Children of Divorced or Separated Parents 

(or Parents Who Live Apart)

In most cases, because of the residency test (see item 3 

under Tests To Be a Qualifying Child in Table 3), a child of 

divorced or separated parents is the qualifying child of the 

custodial parent. However, the child will be treated as the 

TIP

qualifying child of the noncustodial parent if the rule for 

children of divorced or separated parents (or parents who 

live apart) applies.

Children of divorced or separated parents (or parents who live apart). A child will be treated as the qualifying child of the noncustodial parent if all four of the following statements are true.

1. The parents:

a. Are divorced or legally separated under a decree 

of divorce or separate maintenance,

b. Are separated under a written separation agreement, or

Who Is a Qualifying Person Qualifying You To File as Head of Household?1

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, 

daughter, or grandchild who lived 

with you more than half the year 

and meets certain other tests)2

the child is single a qualifying person, whether or not the 

child meets the Citizen or Resident 

Test, described in Pub. 501.

the child is married and you can claim the child 

as a dependent

a qualifying person.

the child is married and you can’t claim the 

child as a dependent

not a qualifying person.3

qualifying relative4 who is your 

father or mother

you can claim your parent as a dependent5 a qualifying person.6

you can’t claim your parent as a dependent not a qualifying person.

qualifying relative4 other than your 

father or mother (such as a 

grandparent, brother, or sister who 

meets certain tests)

your relative lived with you more than half the 

year, and your relative is related to you in one 

of the ways listed under Relatives who don't 

have to live with you in Pub. 501 and you can 

claim your relative as a dependent5

a qualifying person.

your relative didn’t live with you more than half 

the year

not a qualifying person.

your relative isn’t related to you in one of the 

ways listed under Relatives who don’t have to 

live with you in Pub. 501 and is your qualifying 

relative only because your relative lived with 

you all year as a member of your household

not a qualifying person.

you can’t claim your relative as a dependent not a qualifying person.

1

 A person can’t qualify more than one taxpayer to use the head of household filing status for the year.

2

 See Table 3 for the tests that must be met to be a qualifying child. Note. If you are a noncustodial parent, the term “qualifying child” for head of 

household filing status doesn’t include a child who is your qualifying child only because of the rules described under Children of Divorced or 

Separated Parents (or Parents Who Live Apart) under Qualifying Child, later. If you are the custodial parent and those rules apply, the child is 

generally your qualifying child for head of household filing status even though you can’t claim the child as a dependent.

3

 This person is a qualifying person if the only reason you can’t claim them as a dependent is because you can be claimed as a dependent on 

someone else's return.

4

 See Table 3 for the tests that must be met to be a qualifying relative.

5

 If you can claim a person as a dependent only because of a multiple support agreement, that person isn’t a qualifying person. See Multiple Support 

Agreement in Pub. 501.

6

 See Special rule for parent.

Table 2.

Publication 504 (2023) 7
c. Lived apart at all times during the last 6 months of 

the year, whether or not they are or were married.

2. The child received over half of the support for the year 

from the parents.

3. The child is in the custody of one or both parents for 

more than half of the year.

4. Either of the following applies.

a. The custodial parent signs a written declaration, 

discussed later, that they won't claim the child as a 

dependent for the year, and the noncustodial parent attaches this written declaration to their return. (If the decree or agreement went into effect 

after 1984, see Divorce decree or separation 

agreement that went into effect after 1984 and before 2009, or Post-2008 divorce decree or separation agreement, later).

b. A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2023 states that the noncustodial parent 

can claim the child as a dependent, the decree or 

agreement wasn’t changed after 1984 to say the 

noncustodial parent can’t claim the child as a dependent, and the noncustodial parent provides at 

least $600 for the child's support during the year. 

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.

2.

3.

4.

5.

The child must be your son, daughter, stepchild, foster 

child, brother, sister, half brother, half sister, stepbrother, 

stepsister, or a descendant of any of them. 

The child must be (a) under age 19 at the end of the year 

and younger than you (or your spouse if filing jointly), (b) 

under age 24 at the end of the year, a student, and younger 

than you (or your spouse if filing jointly), or (c) any age if 

permanently and totally disabled. 

The child must have lived with you for more than half of the 

year.2

The child must not have provided more than half of the 

child’s own support for the year. 

The child must not be filing a joint return for the year 

(unless that joint return is filed only to claim a refund of 

withheld income tax or estimated tax paid).

A child isn't a qualifying child unless the child meets items 

(1) through (5). 

1.

2.

3.

4.

The person can’t be your qualifying child or the qualifying 

child of anyone else. 

The person either (a) must be related to you in one of the 

ways listed under Relatives who don't have to live with you

in Pub. 501, or (b) must live with you all year as a member of 

your household 2 (and your relationship must not violate 

local law).

The person's gross income for the year must be less than 

$4,700.3

You must provide more than half of the person's total 

support for the year.4

A person isn't a qualifying relative unless the person meets 

items (1) through (4). 

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.

Table 3.

8 Publication 504 (2023)
See Child support under pre-1985 agreement, 

later.

Custodial parent and noncustodial parent. The 

custodial parent is the parent with whom the child lived for 

the greater number of nights during the year. The other 

parent is the noncustodial parent.

If the parents divorced or separated during the year and 

the child lived with both parents before the separation, the 

custodial parent is the one with whom the child lived for 

the greater number of nights during the rest of the year.

A child is treated as living with a parent for a night if the 

child sleeps:

• At that parent's home, whether or not the parent is 

present; or

• In the company of the parent, when the child doesn’t 

sleep at a parent's home (for example, the parent and 

child are on vacation together).

Equal number of nights. If the child lived with each 

parent for an equal number of nights during the year, the 

custodial parent is the parent with the higher adjusted 

gross income.

December 31. The night of December 31 is treated as 

part of the year in which it begins. For example, the night 

of December 31, 2023, is treated as part of 2023.

Emancipated child. If a child is emancipated under 

state law, the child is treated as not living with either parent. See Examples 5 and 6.

Absences. If a child wasn’t with either parent on a particular night (because, for example, the child was staying 

at a friend's house), the child is treated as living with the 

parent with whom the child normally would have lived for 

that night, except for the absence. But if it can’t be determined with which parent the child normally would have 

lived or if the child wouldn’t have lived with either parent 

that night, the child is treated as not living with either parent that night.

Parent works at night. If, due to a parent's nighttime 

work schedule, a child lives for a greater number of days 

but not nights with the parent who works at night, that parent is treated as the custodial parent. On a school day, 

the child is treated as living at the primary residence registered with the school.

Example 1—child lived with one parent for a 

greater number of nights. You and your child’s other 

parent are divorced. In 2023, your child lived with you 210 

nights and with the other parent 155 nights. You are the 

custodial parent.

Example 2—child is away at camp. In 2023, your 

child lives with each parent for alternate weeks. In the 

summer, the child spends 6 weeks at summer camp. During the time the child is at camp, the child is treated as living with you for 3 weeks and with the other parent, your 

ex-spouse, for 3 weeks because this is how long the child 

would have lived with each parent if the child hadn’t attended summer camp.

Example 3—child lived same number of days with 

each parent. Your child lived with you 180 nights during 

the year and lived the same number of nights with the 

other parent, your ex-spouse. Your adjusted gross income 

is $40,000. Your ex-spouse's adjusted gross income is 

$25,000. You are treated as your child's custodial parent 

because you have the higher adjusted gross income.

Example 4—child is at parent’s home but with 

other parent. Your child normally lives with you during 

the week and with the other parent, your ex-spouse, every 

other weekend. You become ill and are hospitalized. The 

other parent lives in your home with your child for 10 consecutive days while you are in the hospital. Your child is 

treated as living with you during this 10-day period because the child was living in your home.

Example 5—child emancipated in May. When your 

child turned age 18 in May 2023, the child became emancipated under the law of the state where the child lives. As 

a result, the child isn’t considered in the custody of the parents for more than half of the year. The special rule for 

children of divorced or separated parents (or parents who 

live apart) doesn’t apply.

Example 6—child emancipated in August. Your 

child lives with you from January 1, 2023, until May 31, 

2023, and lives with the other parent, your ex-spouse, 

from June 1, 2023, through the end of the year. The child 

turns 18 and is emancipated under state law on August 1, 

2023. Because the child is treated as not living with either 

parent beginning on August 1, the child is treated as living 

with you the greater number of nights in 2023. You are the 

custodial parent.

Written declaration. The custodial parent must use 

either Form 8332, Release/Revocation of Release of 

Claim to Exemption for Child by Custodial Parent, or a 

similar statement (containing the same information required by the form) to make a written declaration to release a claim to an exemption for a child to the noncustodial parent. Although the exemption amount is zero for tax 

year 2023, this release allows the noncustodial parent to 

claim the child tax credit, additional child tax credit, and 

credit for other dependents, if applicable, for the child. The 

noncustodial parent must attach a copy of the form or 

statement to their tax return each year the custodial parent 

releases their claims.

The release can be for 1 year, for a number of specified 

years (for example, alternate years), or for all future years, 

as specified in the declaration.

Form 8332 doesn't apply to other tax benefits, 

such as the earned income credit, dependent 

care credit, or head of household filing status. See 

Pub. 501.

Divorce decree or separation agreement that went 

into effect after 1984 and before 2009. If the divorce 

decree or separation agreement went into effect after 

1984 and before 2009, the noncustodial parent may be 

able to attach certain pages from the decree or agreement 

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Publication 504 (2023) 9
instead of Form 8332. The decree or agreement must 

state all three of the following.

1. The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support.

2. The custodial parent won't claim the child as a dependent for the year.

3. The years for which the noncustodial parent, rather 

than the custodial parent, can claim the child as a dependent.

The noncustodial parent must attach all of the following 

pages of the decree or agreement to their tax return.

• The cover page (write the other parent's SSN on this 

page).

• The pages that include all of the information identified 

in items (1) through (3) above.

• The signature page with the other parent's signature 

and the date of the agreement.

Post-2008 divorce decree or separation agreement. If the decree or agreement went into effect after 

2008, a noncustodial parent claiming a child as a dependent can’t attach pages from a divorce decree or separation 

agreement instead of Form 8332. The custodial parent 

must sign either a Form 8332 or a similar statement. The 

only purpose of this statement must be to release the custodial parent's claim to an exemption. The noncustodial 

parent must attach a copy to their return. The form or 

statement must release the custodial parent's claim to the 

child without any conditions. For example, the release 

must not depend on the noncustodial parent paying support.

The noncustodial parent must attach the required 

information even if it was filed with a return in an 

earlier year.

Revocation of release of claim to an exemption. 

The custodial parent can revoke a release of claim to an 

exemption that they previously released to the noncustodial parent. For the revocation to be effective for 2023, the 

custodial parent must have given (or made reasonable efforts to give) written notice of the revocation to the noncustodial parent in 2022 or earlier. The custodial parent 

can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to their return for each tax 

year the custodial parent claims the child as a dependent 

as a result of the revocation.

Remarried parent. If you remarry, the support provided by your new spouse is treated as provided by you.

Child support under pre-1985 agreement. All child 

support payments actually received from the noncustodial 

parent under a pre-1985 agreement are considered used 

for the support of the child.

Example. Under a pre-1985 agreement, the noncustodial parent provides $1,200 for the child's support. This 

amount is considered support provided by the 

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noncustodial parent even if the $1,200 was actually spent 

on things other than support.

Parents who never married. This rule for divorced or 

separated parents also applies to parents who never married and lived apart at all times during the last 6 months of 

the year.

Alimony. Payments to your spouse that are includible 

in their gross income as either alimony, separate maintenance payments, or similar payments from an estate or 

trust aren’t treated as a payment for the support of a dependent.

Qualifying Child of More Than One Person

If your qualifying child isn’t a qualifying child of 

anyone else, this topic doesn’t apply to you and 

you don’t need to read about it. This is also true if 

your qualifying child isn’t a qualifying child of anyone else 

except your spouse with whom you plan to file a joint return.

If a child is treated as the qualifying child of the 

noncustodial parent under the rules for Children of 

divorced or separated parents (or parents who 

live apart), earlier, see Applying the tiebreaker rules to divorced or separated parents (or parents who live apart), 

later.

Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying 

child of more than one person. (For a description of these 

tests, see list items 1 through 5 under Tests To Be a Qualifying Child in Table 3). Although the child meets the conditions to be a qualifying child of each of these persons, 

only one person can actually claim the child as a qualifying child to take the following tax benefits (provided the 

person is eligible).

1. The child tax credit, the credit for other dependents, 

and the additional child tax credit.

2. Head of household filing status.

3. The credit for child and dependent care expenses.

4. The exclusion from income for dependent care benefits.

5. The earned income credit.

In other words, you and the other person can’t agree to 

divide these tax benefits between you.

Tiebreaker rules. To determine which person can treat 

the child as a qualifying child to claim these tax benefits, 

the following tiebreaker rules apply.

• If only one of the persons is the child's parent, the 

child is treated as the qualifying child of the parent.

• If the parents file a joint return together and can claim 

the child as a qualifying child, the child is treated as 

the qualifying child of the parents.

TIP

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10 Publication 504 (2023)
• If the parents don’t file a joint return together but both 

parents claim the child as a qualifying child, the IRS 

will treat the child as the qualifying child of the parent 

with whom the child lived for the longer period of time 

during the year.

• If the parents don’t file a joint return together but both 

can claim the child as a qualifying child and the child 

lived with each parent for the same amount of time, 

the IRS will treat the child as the qualifying child of the 

parent who had the higher adjusted gross income 

(AGI) for the year.

• 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.

• If a parent can claim the child as a qualifying child but 

no parent claims the child, the child is treated as the 

qualifying child of the person who had the highest AGI 

for the year, but only if that person's AGI is higher than 

the highest AGI of any of the child's parents who can 

claim the child. See Pub. 501 for details.

Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child 

as a qualifying child.

You may be able to qualify for the earned income credit 

under the rules for taxpayers without a qualifying child if 

you have a qualifying child for the earned income credit 

who is claimed as a qualifying child by another taxpayer. 

For more information, see Pub. 596.

Example 1—separated parents. You, your spouse, 

and your 10-year-old child lived together until August 1, 

2023, when your spouse moved out of the household. In 

August and September, your child lived with you. For the 

rest of the year, your child lived with your spouse, the 

child's other parent. Your child is a qualifying child of both 

you and your spouse because your child lived with each of 

you for more than half the year and because the child met 

the relationship, age, support, and joint return tests for 

both of you. At the end of the year, you and your spouse 

still weren't divorced, legally separated, or separated under a written separation agreement, so the rule for children of divorced or separated parents (or parents who live 

apart) doesn't apply.

You and your spouse will file separate returns. Your 

spouse agrees to let you treat your child as a qualifying 

child. This means, if your spouse doesn’t claim your child 

as a qualifying child, you can claim your child as a dependent and treat your child as a qualifying child for the 

child tax credit and exclusion for dependent care benefits, 

if you qualify for each of those tax benefits. However, you 

can’t claim head of household filing status because you 

and your spouse didn’t live apart the last 6 months of the 

year. And, as a result of your filing status being married filing separately, you can’t claim the credit for child and dependent care expenses.

Example 2—separated parents claim same child. 

The facts are the same as in Example 1 except that you 

and your spouse both claim your child as a qualifying 

child. In this case, only your spouse will be allowed to treat 

your child as a qualifying child. This is because, during 

2023, the child lived with the other parent longer than with 

you. If you claimed the child tax credit for your child, the 

IRS will disallow your claim to the child tax credit. If you 

don’t have another qualifying child or dependent, the IRS 

will also disallow your claim to the exclusion for dependent 

care benefits. In addition, because you and your spouse 

didn’t live apart the last 6 months of the year, your spouse 

can’t claim head of household filing status. And, as a result of the other spouse’s filing status being married filing 

separately, the other spouse can’t claim the credit for child 

and dependent care expenses.

Applying the tiebreaker rules to divorced or separated parents (or parents who live apart). If a child is 

treated as the qualifying child of the noncustodial parent 

under the rules for children of divorced or separated parents (or parents who live apart) described earlier, only the 

noncustodial parent can claim the child tax credit or the 

credit for other dependents for the child. However, the 

custodial parent, if eligible, or other eligible person can 

claim the child as a qualifying child for head of household 

filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and 

the earned income credit. If the child is a qualifying child 

of more than one person for these benefits, then the tiebreaker rules determine whether the custodial parent or 

another eligible person can treat the child as a qualifying 

child.

Example 1. You and your 5-year-old child lived all year 

with your parent, who paid the entire cost of keeping up 

the home. Your AGI is $10,000. Your parent's AGI is 

$25,000. Your child’s other parent doesn’t live with you or 

your child.

Under the rules for children of divorced or separated 

parents (or parents who live apart), your child is treated as 

the qualifying child of the other parent, who can claim the 

child tax credit for the child if the other parent meets all the 

requirements to do so. Because of this, you can't claim the 

child tax credit for your child. However, your child’s other 

parent can’t claim your child as a qualifying child for head 

of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit.

You and your parent didn’t have any childcare expenses or dependent care benefits, but the child is a qualifying child of both you and your parent for head of household filing status and the earned income credit because 

the child meets the relationship, age, residency, support, 

and joint return tests for both you and your parent. (Note: 

The support test doesn’t apply for the earned income 

credit.) However, you agree to let your parent claim your 

child. This means your parent can claim the child for head 

of household filing status and the earned income credit if 

your parent qualifies for each and if you don’t claim the 

child as a qualifying child for the earned income credit. 

(You can’t claim head of household filing status because 

your parent paid the entire cost of keeping up the home.)

Example 2. The facts are the same as in Example 1 

except that your AGI is $25,000 and your parent's AGI is 

Publication 504 (2023) 11
$21,000. Your parent can’t claim your child as a qualifying 

child for any purpose because your parent’s AGI isn't 

higher than yours.

Example 3. The facts are the same as in Example 1 

except that you and your parent both claim your child as a 

qualifying child for the earned income credit. Your parent 

also claims your child as a qualifying child for head of 

household filing status. You, as the child's parent, will be 

the only one allowed to claim your child as a qualifying 

child for the earned income credit. The IRS will disallow 

your parent's claim to the earned income credit and head 

of household filing status unless your parent has another 

qualifying child.

Alimony

Amounts paid as alimony or separate maintenance payments under a divorce or separation instrument executed after 2018 won't be deductible 

by the payer. Such amounts also won't be includible in the 

income of the recipient. The same is true of alimony paid 

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 includible in the income of the recipient. See Certain 

Rules for Instruments Executed or Modified After 2018, 

later.

Alimony is a payment to or for a spouse or former 

spouse under a divorce or separation instrument. It 

doesn’t include voluntary payments that aren’t made under a divorce or separation instrument.

Although this discussion is generally written for the 

payer of the alimony, the recipient can also use the information to determine whether an amount received is alimony.

To be alimony, a payment must meet certain requirements. There are some differences between the requirements that apply to payments under instruments executed 

after 1984 and to payments under instruments executed 

before 1985. General alimony requirements and specific 

requirements that apply to post-1984 instruments (and, in 

certain cases, some pre-1985 instruments) are discussed 

in this publication. See Instruments Executed Before 

1985, later, if you are looking for information on where to 

find the specific requirements that apply to pre-1985 instruments.

Spouse or former spouse. Unless otherwise stated, the 

term “spouse” includes former spouse.

Divorce or separation instrument. The term “divorce or 

separation instrument” means:

• A decree of divorce or separate maintenance or a written instrument incident to that decree;

• A written separation agreement; or

• A decree or any type of court order requiring a spouse 

to make payments for the support or maintenance of 

CAUTION

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the other spouse. This includes a temporary decree, 

an interlocutory (not final) decree, and a decree of alimony pendente lite (while awaiting action on the final 

decree or agreement).

Invalid decree. Payments under a divorce decree can 

be alimony even if the decree's validity is in question. A divorce decree is valid for tax purposes until a court having 

proper jurisdiction holds it invalid.

Amended instrument. An amendment to a divorce 

decree may change the nature of your payments. Amendments aren’t ordinarily retroactive for federal tax purposes. 

However, a retroactive amendment to a divorce decree 

correcting a clerical error to reflect the original intent of the 

court will generally be effective retroactively for federal tax 

purposes.

Example 1. A court order retroactively corrected a 

mathematical error under your divorce decree to express 

the original intent to spread the payments over more than 

10 years. This change is also effective retroactively for 

federal tax purposes.

Example 2. Your original divorce decree didn't fix any 

part of the payment as child support. To reflect the true intention of the court, a court order retroactively corrected 

the error by designating a part of the payment as child 

support. The amended order is effective retroactively for 

federal tax purposes.

Deducting alimony paid. Alimony is deductible by the 

payer, and the recipient must include it in income if you 

entered into a divorce or separation agreement on or before December 31, 2018. Alimony paid is not deductible if 

you entered into a divorce or separation agreement on or 

before December 31, 2018, and the agreement is 

changed after December 31, 2018, to expressly provide 

that alimony received is not inluded in your former spouse’s income. Alimony paid is not deductible if you entered 

into a divorce or separation agreement after December 

31, 2018.

You must use Form 1040 or 1040-SR to deduct alimony 

you paid. You can’t use Form 1040-NR.

Enter the amount of alimony you paid on Schedule 1 

(Form 1040), line 19a. In the space provided on line 19b, 

enter your recipient’s SSN or ITIN.

If you paid alimony to more than one person, enter the 

SSN or ITIN of one of the recipients. Show the SSN or 

ITIN and amount paid to each other recipient on an attached statement. Enter your total payments on line 19a.

If you don’t provide your spouse's SSN or ITIN, 

you may have to pay a $50 penalty and your deduction may be disallowed.

Reporting alimony received. If your alimony is included 

in your income, and you file Form 1040 or 1040-SR, report 

alimony you received on Schedule 1 (Form 1040), line 2a. 

If you file Form 1040-NR, report alimony you received on 

Schedule NEC (Form 1040-NR).

CAUTION

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12 Publication 504 (2023)
You must give the person who paid the alimony 

your SSN or ITIN. If you don’t, you may have to 

pay a $50 penalty.

Withholding on nonresident aliens. If you are a U.S. 

citizen or resident alien and you pay alimony to a nonresident alien spouse, you may have to withhold income tax at 

a rate of 30% on each payment. However, many tax treaties provide for an exemption from withholding for alimony 

payments. For more information, see Pub. 515.

Alimony Payment Rules for 

Instruments Executed Prior to 2019

If you entered into a divorce or separation agreement on 

or before December 31, 2018, and the agreement has not 

been changed after December 31, 2018, to expressly provide that alimony received is not included in your former 

spouse’s income, the following rules apply.

Payments not alimony. Not all payments under a divorce or separation instrument are alimony. Alimony 

doesn’t include:

• Child support,

• Noncash property settlements,

• Payments that are your spouse's part of community income, as explained later under Community Property,

• Payments to keep up the payer's property, or

• Use of the payer's property.

Example. Under your written separation agreement, 

your spouse lives rent-free in a home you own and you 

must pay the mortgage, real estate taxes, insurance, repairs, and utilities for the home. Because you own the 

home and the debts are yours, your payments for the 

mortgage, real estate taxes, insurance, and repairs aren’t 

alimony. Neither is the value of your spouse's use of the 

home.

If utility payments otherwise qualify as alimony, you may 

be able to deduct these payments as alimony. Your 

spouse must report them as income. If you itemize deductions, you can deduct the real estate taxes and, if the 

home is a qualified home, you can also include the interest on the mortgage in figuring your deductible interest. 

However, if your spouse owned the home, see Example 2 

under Payments to a third party, later. If you owned the 

home jointly with your spouse, see Table 4. For more information, see Pub. 936.

Child support. To determine whether a payment is 

child support, see the discussion under Certain Rules for 

Instruments Executed After 1984, later. If your divorce or 

separation agreement was executed before 1985, see the 

2004 revision of Pub. 504, available at IRS.gov/

FormsPubs.

Underpayment. If both alimony and child support payments are called for by your divorce or separation instrument, and you pay less than the total required, the payments apply first to child support and then to alimony.

CAUTION

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Example. Your divorce decree calls for you to pay your 

former spouse $200 a month ($2,400 ($200 x 12) a year) 

as child support and $150 a month ($1,800 ($150 x 12) a 

year) as alimony. If you pay the full amount of $4,200 

($2,400 + $1,800) during the year, you can deduct $1,800 

as alimony and your former spouse must report $1,800 as 

alimony received for a divorce decree executed prior to 

2019. If you pay only $3,600 during the year, $2,400 is 

child support. You can deduct only $1,200 ($3,600 – 

$2,400) as alimony and your former spouse must report 

$1,200 as alimony received instead of $1,800. This is because the payments apply first to child support and then to 

alimony.

Payments to a third party. Cash payments, checks, or 

money orders to a third party on behalf of your spouse under the terms of your divorce or separation instrument can 

be alimony, if they otherwise qualify. These include payments for your spouse's medical expenses, housing costs 

(rent, utilities, etc.), taxes, tuition, etc. The payments are 

treated as received by your spouse and then paid to the 

third party.

Example 1. Under your 2018 divorce decree, you 

must pay your former spouse's medical and dental expenses. If the payments otherwise qualify, you can deduct 

them as alimony on your return. Your former spouse must 

report them as alimony received and can include them in 

figuring deductible medical expenses.

Example 2. Under your 2018 separation agreement, 

you must pay the real estate taxes and mortgage payments on a home owned by your spouse. If they otherwise 

qualify, you can deduct the payments as alimony on your 

return, and your spouse must report them as alimony received. Your spouse may be able to deduct the real estate 

taxes and home mortgage interest, subject to the limitations on those deductions. See the Instructions for Schedule A (Form 1040). However, if you owned the home, see 

the example under Payments not alimony, earlier. If you 

owned the home jointly with your spouse, see Table 4.

Life insurance premiums. Alimony includes premiums 

you must pay under your divorce or separation instrument 

for insurance on your life to the extent your spouse owns 

the policy.

Payments for jointly owned home. If your divorce or 

separation instrument states that you must pay expenses 

for a home owned by you and your spouse or former 

spouse, some of your payments may be alimony. See Table 4.

However, if your spouse owned the home, see Example 2 under Payments to a third party, earlier. If you owned 

the home, see the example under Payments not alimony, 

earlier.

Publication 504 (2023) 13
Certain Rules for Instruments 

Executed After 1984 But Before 2019

The following rules for alimony apply to payments under 

divorce or separation instruments executed after 1984 but 

before 2019.

Alimony Requirements

A payment to or for a spouse under a divorce or separation instrument is alimony if the spouses don’t file a joint 

return with each other and all of the following requirements 

are met.

• The payment is in cash.

• The instrument doesn’t designate the payment as not 

alimony.

• The spouses aren’t members of the same household 

at the time the payments are made. This requirement 

applies only if the spouses are legally separated under 

a decree of divorce or separate maintenance.

• There is no liability to make any payment (in cash or 

property) after the death of the recipient spouse.

• The payment isn’t treated as child support.

Each of these requirements is discussed next.

Cash payment requirement. Only cash payments, including checks and money orders, qualify as alimony. The 

following don’t qualify as alimony.

• Transfers of services or property (including a debt instrument of a third party or an annuity contract).

• Execution of a debt instrument by the payer.

• The use of the payer's property.

Payments to a third party. Cash payments to a third 

party under the terms of your divorce or separation 

instrument can qualify as cash payments to your spouse. 

See Payments to a third party under General Rules, earlier.

Also, cash payments made to a third party at the written 

request of your spouse may qualify as alimony if all the following requirements are met.

• The payments are in lieu of payments of alimony directly to your spouse.

• The written request states that both spouses intend 

the payments to be treated as alimony.

• You receive the written request from your spouse before you file your return for the year you made the payments.

Payments designated as not alimony. You and your 

spouse can designate that otherwise qualifying payments 

aren't alimony. You do this by including a provision in your 

divorce or separation instrument that states the payments 

aren't deductible as alimony by you and are excludable 

from your spouse's income. For this purpose, any instrument (written statement) signed by both of you that makes 

this designation and that refers to a previous written separation agreement is treated as a written separation agreement (and therefore a divorce or separation instrument). If 

you are subject to temporary support orders, the designation must be made in the original or a later temporary support order.

Your spouse can exclude the payments from income 

only if they attach a copy of the instrument designating 

them as not alimony to their return. The copy must be attached each year the designation applies.

Spouses can’t be members of the same household. 

Payments to your spouse while you are members of the 

same household aren't alimony if you are legally separated under a decree of divorce or separate maintenance. A 

home you formerly shared is considered one household, 

even if you physically separate yourselves in the home.

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.

IF you must pay 

all of the ... AND your home is ...

THEN you can deduct and 

your spouse (or former 

spouse) must include as 

alimony ...

AND you can claim as an 

itemized deduction ...

mortgage 

payments 

(principal and 

interest)

jointly owned half of the total payments half of the interest as interest 

expense (if the home is a qualified 

home).1

real estate taxes held as tenants in 

common

half of the total payments half of the real estate taxes.2

held as tenants by 

the entirety or in joint 

tenancy

none of the payments all of the real estate taxes.

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.

Table 4.

14 Publication 504 (2023)
You aren’t treated as members of the same household 

if one of you is preparing to leave the household and does 

leave no later than 1 month after the date of the payment.

Exception. If you aren’t legally separated under a decree of divorce or separate maintenance, a payment under a written separation agreement, support decree, or 

other court order may qualify as alimony even if you are 

members of the same household when the payment is 

made.

Liability for payments after death of recipient 

spouse. If any part of payments you make must continue 

to be made for any period after your spouse's death, that 

part of your payments isn’t alimony whether made before 

or after the death. If all of the payments would continue, 

then none of the payments made before or after the death 

are alimony.

The divorce or separation instrument doesn’t have to 

expressly state that the payments cease upon the death of 

your spouse if, for example, the liability for continued payments would end under state law.

Example. You must pay your former spouse $10,000 

in cash each year for 10 years. Your divorce decree states 

that the payments will end upon your former spouse's 

death. You must also pay your former spouse or your former spouse's estate $20,000 in cash each year for 10 

years. The death of your spouse wouldn’t end these payments under state law.

The $10,000 annual payments may qualify as alimony. 

The $20,000 annual payments that don’t end upon your 

former spouse's death aren’t alimony.

Substitute payments. If you must make any payments in cash or property after your spouse's death as a 

substitute for continuing otherwise qualifying payments 

before the death, the otherwise qualifying payments aren’t 

alimony. To the extent that your payments begin, accelerate, or increase because of the death of your spouse, otherwise qualifying payments you made may be treated as 

payments that weren’t alimony. Whether or not such payments will be treated as not alimony depends on all the 

facts and circumstances.

Example 1. Under your divorce decree, you must pay 

your former spouse $30,000 annually. The payments will 

stop at the end of 6 years or upon your former spouse's 

death, if earlier.

Your former spouse has custody of your minor children. 

The decree provides that if any child is still a minor at your 

spouse's death, you must pay $10,000 annually to a trust 

until the youngest child reaches the age of majority. The 

trust income and corpus (principal) are to be used for your 

children's benefit.

These facts indicate that the payments to be made after 

your former spouse's death are a substitute for $10,000 of 

the $30,000 annual payments. Of each of the $30,000 annual payments, $10,000 isn't alimony.

Example 2. Under your divorce decree, you must pay 

your former spouse $30,000 annually. The payments will 

stop at the end of 15 years or upon your former spouse's 

death, if earlier. The decree provides that if your former 

spouse dies before the end of the 15-year period, you 

must pay the estate the difference between $450,000 

($30,000 × 15) and the total amount paid up to that time. 

For example, if your spouse dies at the end of the 10th 

year, you must pay the estate $150,000 ($450,000 − 

$300,000).

These facts indicate that the lump-sum payment to be 

made after your former spouse's death is a substitute for 

the full amount of the $30,000 annual payments. None of 

the annual payments are alimony. The result would be the 

same if the payment required at death were to be discounted by an appropriate interest factor to account for the prepayment.

Child support. A payment that is specifically designated 

as child support or treated as specifically designated as 

child support under your divorce or separation instrument 

isn’t alimony. The amount of child support may vary over 

time. Child support payments aren’t deductible by the 

payer and aren’t taxable to the payee.

Specifically designated as child support. A payment will be treated as specifically designated as child 

support to the extent that the payment is reduced either:

• On the happening of a contingency relating to your 

child, or

• At a time that can be clearly associated with the contingency.

A payment may be treated as specifically designated as 

child support even if other separate payments are specifically designated as child support.

Contingency relating to your child. A contingency 

relates to your child if it depends on any event relating to 

that child. It doesn’t matter whether the event is certain or 

likely to occur. Events relating to your child include the 

child's:

• Becoming employed,

• Dying,

• Leaving the household,

• Leaving school,

• Marrying, or

• Reaching a specified age or income level.

Clearly associated with a contingency. Payments 

that would otherwise qualify as alimony are presumed to 

be reduced at a time clearly associated with the happening of a contingency relating to your child only in the following situations.

1. The payments are to be reduced not more than 6 

months before or after the date the child will reach 18, 

21, or local age of majority.

2. The payments are to be reduced on two or more occasions that occur not more than 1 year before or after 

a different one of your children reaches a certain age 

from 18 to 24. This certain age must be the same for 

each child, but need not be a whole number of years.

Publication 504 (2023) 15
In all other situations, reductions in payments aren't treated as clearly associated with the happening of a contingency relating to your child.

Either you or the IRS can overcome the presumption in 

the two situations above. This is done by showing that the 

time at which the payments are to be reduced was determined independently of any contingencies relating to your 

children. For example, if you can show that the period of 

alimony payments is customary in the local jurisdiction, 

such as a period equal to one-half of the duration of the 

marriage, you can overcome the presumption and may be 

able to treat the amount as alimony.

Recapture of Alimony

If your alimony payments decrease or end during the first 

3 calendar years, you may be subject to the recapture 

rule. If you are subject to this rule, you have to include in 

income (in the third year) part of the alimony payments 

you previously deducted. Your spouse can deduct (in the 

third year) part of the alimony payments they previously included in income.

The 3-year period starts with the first calendar year you 

make a payment qualifying as alimony under a decree of 

divorce or separate maintenance or a written separation 

agreement. Don’t include any time in which payments 

were being made under temporary support orders. The 

second and third years are the next 2 calendar years, 

whether or not payments are made during those years.

The reasons for a reduction or end of alimony payments that can require a recapture include:

• A change in your divorce or separation instrument,

• A failure to make timely payments,

• A reduction in your ability to provide support, or

• A reduction in your spouse's support needs.

When to apply the recapture rule. You are subject to 

the recapture rule in the third year if the alimony you pay in 

the third year decreases by more than $15,000 from the 

second year or the alimony you pay in the second and 

third years decreases significantly from the alimony you 

pay in the first year.

When you figure a decrease in alimony, don’t include 

the following amounts.

• Payments made under a temporary support order.

• Payments required over a period of at least 3 calendar 

years that vary because they are a fixed part of your 

income from a business or property, or from compensation for employment or self-employment.

• Payments that decrease because of the death of either spouse or the remarriage of the spouse receiving 

the payments before the end of the third year.

How to figure and report the recapture. Both you and 

your spouse can use Worksheet 1 to figure recaptured alimony.

Including the recapture in income. If you must include a recapture amount in income, show it on Schedule 

1 (Form 1040), line 2a (“Alimony received”). Cross out “received” and enter “recapture.” On the dotted line next to 

the amount, enter your spouse's last name and SSN or 

ITIN.

Deducting the recapture. If you can deduct a recapture amount, show it on Schedule 1 (Form 1040), line 19a 

(“Alimony paid”). Cross out “paid” and enter “recapture.” In 

the space provided, enter your spouse's SSN or ITIN.

Example. You pay your former spouse $50,000 alimony the first year, $39,000 the second year, and $28,000 

the third year. In the third year, you report $1,500 as income on Schedule 1 (Form 1040), line 2a, and your former spouse reports $1,500 as a deduction on Schedule 1 

(Form 1040), line 19a.

Instruments Executed Before 1985

Information on pre-1985 instruments was included in this 

publication through 2004. If you need the 2004 revision, 

please visit IRS.gov/FormsPubs.

Certain Rules for Instruments 

Executed or Modified After 2018

Amounts paid as alimony or separate maintenance payments under a divorce or separation instrument executed 

after 2018 won’t be deductible by the payer. Such 

amounts also won’t be includible in the income of the recipient. The same is true of alimony paid 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 includible in the income of the recipient. The examples below illustrate the 

tax treatment of alimony payments under the post-2018 

alimony rules. In each of the examples, assume the payments qualify as alimony under the Internal Revenue 

Code of 1986.

Example 1. On December 2, 2015, a court executed a 

divorce decree providing for monthly alimony payments 

beginning January 1, 2016, for a period of 9 years. On 

May 16, 2023, the court modified the divorce decree to increase the amount of monthly alimony payments. The first 

increased alimony payment was due on June 1, 2023. The 

modification didn't expressly provide that the post-2018 

alimony rules apply to alimony payments made after the 

date of the modification. Therefore, all alimony payments 

made in 2023 are includible in the recipient’s income and 

deductible from the payer’s income.

Example 2. Assume the same facts as in Example 1 

above except the modification expressly provided that the 

post-2018 alimony rules apply. The alimony payments 

made in January 2023 through May 2023 are includible in 

the recipient’s income and deductible from the payer’s income. The alimony payments made in June 2023 through 

December 2023 are neither includible in the recipient’s income nor deductible from the payer’s income.

16 Publication 504 (2023)
Example 3. On December 2, 2015, a couple executed 

a written separation agreement providing for monthly alimony payments on the first day of each month, beginning 

January 1, 2016, for a period of 9 years. The written separation agreement set forth that it expires upon the execution of a divorce decree dissolving the couple’s marriage. 

On May 27, 2023, a court executed the divorce decree 

awarding alimony under the same terms as described in 

the couple’s separation agreement. The alimony payments made in January 2023 through May 2023 under the 

written separation agreement are includible in the recipient’s income and deductible from the payer’s income. The 

court executed the divorce decree after December 31, 

2018; therefore, alimony payments made in June 2023 

through December 2023 under the divorce decree are neither includible in the recipient’s income nor deductible 

from the payer’s income.

Example 4. On October 1, 2018, a couple executed a 

written separation agreement subject to the laws of State 

X. The written separation agreement requires a $1,000 

monthly alimony payment on the last business day of a 

month for a period of 3 years. Under the laws of State X, at 

the time of divorce, a written separation agreement may 

survive as an independent contract. In the process of obtaining their divorce, the couple decided their separation 

agreement will remain an independent contract and won't 

be incorporated or merged into their divorce decree. The 

court, after acknowledging the separation agreement as 

fair and equitable, executed a divorce decree on April 1, 

2023, dissolving the couple’s marriage. The divorce 

decree did not mention alimony. All alimony payments 

made in 2023 are includible in the recipient’s income and 

deductible from the payer’s income because the alimony 

payments were made under the written separation agreement that was executed on or before December 31, 2018.

Qualified Domestic

Relations Order

A qualified domestic relations order (QDRO) is a judgment, decree, or court order (including an approved property settlement agreement) issued under a state's domestic relations law that:

• Recognizes someone other than a participant as having a right to receive benefits from a qualified retirement plan (such as most pension and profit-sharing 

plans) or a tax-sheltered annuity;

• Relates to payment of child support, alimony, or marital property rights to a spouse, former spouse, child, 

or other dependent of the participant; and

• Specifies certain information, including the amount or 

part of the participant's benefits to be paid to the participant's spouse, former spouse, child, or other dependent.

Benefits paid to a child or other dependent. Benefits 

paid under a QDRO to the plan participant's child or other 

dependent are treated as paid to the participant. For 

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.

Publication 504 (2023) 17
information about the tax treatment of benefits from retirement plans, see Pub. 575.

Benefits paid to a spouse or former spouse. Benefits 

paid under a QDRO to the plan participant's spouse or former spouse must generally be included in the spouse's or 

former spouse's income. If the participant contributed to 

the retirement plan, a prorated share of the participant's 

cost (investment in the contract) is used to figure the taxable amount.

The spouse or former spouse can use the special rules 

for lump-sum distributions if the benefits would have been 

treated as a lump-sum distribution had the participant received them. For this purpose, consider only the balance 

to the spouse's or former spouse's credit in determining 

whether the distribution is a total distribution. See 

Lump-Sum Distributions in Pub. 575 for information about 

the special rules.

Rollovers. If you receive an eligible rollover distribution under a QDRO as the plan participant's spouse or former spouse, you may be able to roll it over tax free into a 

traditional individual retirement arrangement (IRA) or another qualified retirement plan.

For more information on the tax treatment of eligible 

rollover distributions, see Pub. 575.

Individual Retirement

Arrangements

The following discussions explain some of the effects of 

divorce or separation on traditional individual retirement 

arrangements (IRAs). Traditional IRAs are IRAs other than 

Roth or SIMPLE IRAs.

Spousal IRA. If you get a final decree of divorce or separate maintenance by the end of your tax year, you can’t 

deduct contributions you make to your former spouse's 

traditional IRA. You can deduct only contributions to your 

own traditional IRA.

IRA transferred as a result of divorce. The transfer of 

all or part of your interest in a traditional IRA to your 

spouse or former spouse, under a decree of divorce or 

separate maintenance or a written instrument incident to 

the decree, isn’t considered a taxable transfer. Starting 

from the date of the transfer, the traditional IRA interest 

transferred is treated as your spouse's or former spouse's 

traditional IRA.

IRA contribution and deduction limits. All taxable alimony you receive under a decree of divorce or separate 

maintenance is treated as compensation for the contribution and deduction limits for traditional IRAs.

For more information about IRAs, including Roth IRAs, 

see Pub. 590-A and Pub. 590-B.

Property Settlements

Generally, there is no recognized gain or loss on the transfer of property between spouses, or between former spouses if the transfer is because of a divorce. You may, however, have to report the transaction on a gift tax return. 

See Gift Tax on Property Settlements, later. If you sell 

property that you own jointly to split the proceeds as part 

of your property settlement, see Sale of Jointly Owned 

Property, later.

Transfer Between Spouses

Generally, no gain or loss is recognized on a transfer of 

property from you to (or in trust for the benefit of):

• Your spouse, or

• Your former spouse, but only if the transfer is incident 

to your divorce.

This rule applies even if the transfer was in exchange for 

cash, the release of marital rights, the assumption of liabilities, or other consideration.

Exceptions to nonrecognition rule. This rule doesn’t 

apply in the following situations.

• Your spouse or former spouse is a nonresident alien.

• Certain transfers in trust, discussed later.

• Certain stock redemptions under a divorce or separation instrument or a valid written agreement that are 

taxable under applicable tax law, as discussed in Regulations section 1.1041-2.

Property subject to nonrecognition rule. The term 

“property” includes all property whether real or personal, 

tangible or intangible, or separate or community. It includes property acquired after the end of your marriage 

and transferred to your former spouse. It doesn’t include 

services.

Health savings account (HSA). If you transfer your interest in an HSA to your spouse or former spouse under a 

divorce or separation instrument, it isn’t considered a taxable transfer. After the transfer, the interest is treated as 

your spouse's HSA.

Archer medical savings account (MSA). If you transfer 

your interest in an Archer MSA to your spouse or former 

spouse under a divorce or separation instrument, it isn’t 

considered a taxable transfer. After the transfer, the interest is treated as your spouse's Archer MSA.

Individual retirement arrangement (IRA). The treatment of the transfer of an interest in an IRA as a result of 

divorce is similar to that just described for the transfer of 

an interest in an HSA and an Archer MSA. See IRA transferred as a result of divorce, earlier, under Individual Retirement Arrangements.

18 Publication 504 (2023)
Incident to divorce. A property transfer is incident to 

your divorce if the transfer:

• Occurs within 1 year after the date your marriage 

ends, or

• Is related to the end of your marriage.

A divorce, for this purpose, includes the end of your marriage by annulment or due to violations of state laws.

Related to end of marriage. A property transfer is related to the end of your marriage if both of the following 

conditions apply.

• The transfer is made under your original or modified 

divorce or separation instrument.

• The transfer occurs within 6 years after the date your 

marriage ends.

Unless these conditions are met, the transfer is presumed not to be related to the end of your marriage. However, this presumption won't apply if you can show that the 

transfer was made to carry out the division of property 

owned by you and your spouse at the time your marriage 

ended. For example, the presumption won't apply if you 

can show that the transfer was made more than 6 years 

after the end of your marriage because of business or legal factors that prevented earlier transfer of the property 

and the transfer was made promptly after those factors 

were taken care of.

Transfers to third parties. If you transfer property to a 

third party on behalf of your spouse (or former spouse, if 

incident to your divorce), the transfer is treated as two 

transfers.

• A transfer of the property from you to your spouse or 

former spouse.

• An immediate transfer of the property from your 

spouse or former spouse to the third party.

You don’t recognize gain or loss on the first transfer. Instead, your spouse or former spouse may have to recognize gain or loss on the second transfer.

For this treatment to apply, the transfer from you to the 

third party must be one of the following.

• Required by your divorce or separation instrument.

• Requested in writing by your spouse or former 

spouse.

• Consented to in writing by your spouse or former 

spouse. The consent must state that both you and 

your spouse or former spouse intend the transfer to be 

treated as a transfer from you to your spouse or former 

spouse subject to the rules of Internal Revenue Code 

section 1041. You must receive the consent before filing your tax return for the year you transfer the property.

This treatment doesn’t apply to transfers to which 

Regulations section 1.1041-2 (certain stock redemptions) applies.

Transfers in trust. If you make a transfer of property in 

trust for the benefit of your spouse (or former spouse, if inCAUTION

!

cident to your divorce), you generally don’t recognize any 

gain or loss.

However, you must recognize gain or loss if, incident to 

your divorce, you transfer an installment obligation in trust 

for the benefit of your former spouse. For information on 

the disposition of an installment obligation, see Pub. 537.

You must also recognize as gain on the transfer of property in trust the amount by which the liabilities assumed by 

the trust, plus the liabilities to which the property is subject, exceed the total of your adjusted basis in the transferred property.

Example. You own property with a fair market value of 

$12,000 and an adjusted basis of $1,000. You transfer the 

property in trust for the benefit of your spouse. The trust 

didn’t assume any liabilities. The property is subject to a 

$5,000 liability. Your recognized gain is $4,000 ($5,000 − 

$1,000).

Reporting income from property. You should report income from property transferred to your spouse or former 

spouse as shown in Table 5.

For information on the treatment of interest on transferred U.S. savings bonds, see chapter 1 of Pub. 550.

When you transfer property to your spouse (or former spouse, if incident to your divorce), you must 

give your spouse sufficient records to determine 

the adjusted basis and holding period of the property on 

the date of the transfer. If you transfer investment credit 

property with recapture potential, you must also provide 

sufficient records to determine the amount and period of 

the recapture.

Tax treatment of property received. Property you receive from your spouse (or former spouse, if the transfer is 

incident to your divorce) is treated as acquired by gift for 

income tax purposes. Its value isn’t taxable to you.

Basis of property received. Your basis in property received from your spouse (or former spouse, if incident to 

your divorce) is the same as your spouse's adjusted basis. 

This applies for determining either gain or loss when you 

later dispose of the property. It applies whether the property's adjusted basis is less than, equal to, or greater than 

either its value at the time of the transfer or any consideration you paid. It also applies even if the property's liabilities 

are more than its adjusted basis.

This rule generally applies to all property received after 

July 18, 1984, under a divorce or separation instrument in 

effect after that date. It also applies to all other property received after 1983 for which you and your spouse (or former spouse) made a “section 1041 election” to apply this 

rule. For information about how to make that election, see 

Temporary Regulations section 1.1041-1T(g).

Example. You and your former spouse owned your 

home jointly. You transferred your interest in the home to 

your former spouse when you divorced last year. Your former spouse’s basis in the interest they received from you 

is your adjusted basis in the home. Your former spouse’s 

total basis in the home is the joint adjusted basis.

RECORDS

Publication 504 (2023) 19
Property received before July 19, 1984. Your basis 

in property received in settlement of marital support rights 

before July 19, 1984, or under an instrument in effect before that date (other than property for which you and your 

spouse (or former spouse) made a “section 1041 election”) is its fair market value when you received it.

Example. You and your former spouse owned your 

home jointly before your divorce in 1983. That year, you 

received your former spouse’s interest in the home in settlement of your marital support rights. Your basis in the interest you received from your former spouse is the part of 

the home’s fair market value proportionate to that interest. 

Your total basis in the home is that part of the fair market 

value plus your adjusted basis in your own interest.

Property transferred in trust. If the transferor recognizes gain on property transferred in trust, as described 

earlier under Transfers in trust, the trust's basis in the 

property is increased by the recognized gain.

Example. Your spouse transfers property in trust, recognizing a $4,000 gain. Your spouse's adjusted basis in 

the property was $1,000. The trust's basis in the property 

is $5,000 ($1,000 + $4,000).

Gift Tax on Property Settlements

Generally, a transfer to a spouse who is a citizen of the 

United States isn’t subject to federal gift tax, because 

there is an unlimited deduction for transfers to a U.S. citizen spouse. However, a transfer to a former spouse isn’t 

generally eligible for a martial deduction, and may be subject to federal gift tax unless the transfer qualifies for one 

or more of the exceptions explained in this discussion. If 

your transfer of property doesn’t qualify for an exception, 

or qualifies only in part, you must report it on a gift tax return. See Gift Tax Return, later.

For more information about the federal gift tax, see Estate and Gift Taxes in Pub. 559, Form 709 and its instructions.

Exceptions

Your transfer of property to your spouse or former spouse 

isn’t subject to gift tax if it meets any of the following exceptions.

• It is made in settlement of marital support rights.

• It qualifies for the marital deduction.

• It is made under a divorce decree.

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.

IF you transfer ... THEN you ...

AND your spouse or 

former spouse ...

FOR more information, 

see ...

income-producing 

property (such as an 

interest in a business, 

rental property, stocks, 

or bonds)

include on your tax return 

any profit or loss, rental 

income or loss, dividends, 

or interest generated or 

derived from the property 

during the year until the 

property is transferred 

reports any income or 

loss generated or 

derived after the 

property is transferred. 

Pub. 550, Investment 

Income and Expenses. 

(See Ownership 

transferred under U.S. 

Savings Bonds in 

chapter 1.)

interest in a passive 

activity with unused 

passive activity losses

can’t deduct your 

accumulated unused 

passive activity losses 

allocable to the interest

increases the adjusted 

basis of the transferred 

interest by the amount of 

the unused losses. 

Pub. 925, Passive Activity 

and At-Risk Rules.

investment credit 

property with recapture 

potential

don’t have to recapture 

any part of the credit

may have to recapture 

part of the credit if they 

dispose of the property 

or change its use before 

the end of the recapture 

period. 

Form 4255, Recapture of 

Investment Credit.

interests in nonstatutory 

stock options and 

nonqualified deferred 

compensation

don’t include any amount 

in gross income upon the 

transfer

includes an amount in 

gross income when they 

exercise the stock 

options or when the 

deferred compensation 

is paid or made available 

to them. 

Table 5.

20 Publication 504 (2023)
• It is made under a written agreement, and you are divorced within a specified period.

• It qualifies for the annual exclusion.

• It qualifies for the unlimited exclusion for direct payments of tuition or medical care.

Settlement of marital support rights. A transfer in settlement of marital support rights isn’t subject to gift tax to 

the extent the value of the property transferred isn’t more 

than the value of those rights. This exception doesn’t apply to a transfer in settlement of dower, curtesy, or other 

marital property rights.

Marital deduction. A transfer of property to your spouse 

before receiving a final decree of divorce or separate 

maintenance isn't subject to gift tax. However, this exception doesn’t apply to:

• Transfers of certain terminable interests (for example, 

certain interests in trust), or

• Transfers to your spouse if your spouse isn’t a U.S. 

citizen.

Transfer under divorce decree. A transfer of property 

under the decree of a divorce court having the power to 

prescribe a property settlement isn’t subject to gift tax. 

This exception also applies to a property settlement 

agreed on before the divorce if it was made part of or approved by the decree.

Transfer under written agreement. A transfer of property under a written agreement in settlement of marital 

rights or to provide a reasonable child support allowance 

isn’t subject to gift tax if you are divorced within the 3-year 

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 

decree.

Annual exclusion. The first $17,000 of gifts of present 

interests to each person during 2023 isn’t subject to gift 

tax. This includes transfers to a former spouse or transfers 

to a current spouse that don’t qualify for the marital deduction. The annual exclusion is $175,000 for transfers to a 

spouse who isn’t a U.S. citizen provided the gift would otherwise qualify for the gift tax marital deduction if the donee 

were a U.S. citizen.

Present interest. A gift is considered a present interest if the donee has unrestricted rights to the immediate 

use, possession, and enjoyment of the property or income 

from the property.

Direct payments of tuition or medical care. Direct 

payments of tuition to an educational organization or to 

any person or organization that provides medical care (including direct payments to a health insurer) aren’t subject 

to federal gift tax. Therefore, such payments made for the 

benefit of a spouse or former spouse won’t be subject to 

federal gift tax.

Gift Tax Return

Report a transfer of property subject to gift tax on Form 

709. Generally, Form 709 is due April 15 following the year 

of the transfer.

Transfer under written agreement. If a property transfer would be subject to gift tax except that it is made under 

a written agreement, and you don’t receive a final decree 

of divorce by the due date for filing the gift tax return, you 

must report the transfer on Form 709 and attach a copy of 

your written agreement. The transfer will be treated as not 

subject to the gift tax until the final decree of divorce is 

granted, but no longer than 2 years after the effective date 

of the written agreement.

Within 60 days after you receive a final decree of divorce, send a certified copy of the decree to the IRS office 

where you filed Form 709.

Sale of Jointly Owned Property

If you sell property that you and your spouse own jointly, 

you must report your share of the recognized gain or loss 

on your income tax return for the year of the sale. Your 

share of the gain or loss is determined by your state law 

governing ownership of property. For information on reporting gain or loss, see Pub. 544.

Sale of home. If you sold your main home, you may be 

able to exclude up to $250,000 (up to $500,000 if you and 

your spouse file a joint return) of gain on the sale. For 

more information, including special rules that apply to separated and divorced individuals selling a main home, see 

Pub. 523.

Costs of Getting a Divorce

You can’t deduct legal fees and court costs for getting a divorce. In addition, you can’t deduct legal fees paid for tax 

advice in connection with a divorce and legal fees to get 

alimony or fees you pay to appraisers, actuaries, and accountants for services in determining your correct tax or in 

helping to get alimony.

Other nondeductible expenses. You can’t deduct the 

costs of personal advice, counseling, or legal action in a 

divorce. These costs aren’t deductible, even if they are 

paid, in part, to arrive at a financial settlement or to protect 

income-producing property.

You also can’t deduct legal fees you pay for a property 

settlement. However, you can add it to the basis of the 

property you receive. For example, you can add the cost 

of preparing and filing a deed to put title to your house in 

your name alone to the basis of the house.

Finally, you can’t deduct fees you pay for your spouse 

or former spouse, unless your payments qualify as alimony. (See Payments to a third party under Alimony, earlier.) If you have no legal responsibility arising from the divorce settlement or decree to pay your spouse's legal 

Publication 504 (2023) 21
fees, your payments are gifts and may be subject to the 

gift tax.

Tax Withholding

and Estimated Tax

When you become divorced or separated, you will usually 

have to file a new Form W-4 with your employer to claim 

your proper withholding. If you receive alimony, you may 

have to make estimated tax payments.

If you don’t pay enough tax either through withholding or by making estimated tax payments, you 

will have an underpayment of estimated tax and 

you may have to pay a penalty. If you don’t pay enough tax 

by the due date of each payment, you may have to pay a 

penalty even if you are due a refund when you file your tax 

return.

For more information, see Pub. 505.

Joint estimated tax payments. If you and your spouse 

made joint estimated tax payments for 2023 but file separate returns, either of you can claim all of your payments, 

or you can divide them in any way on which you both 

agree. If you can’t agree, the estimated tax you can claim 

equals the total estimated tax paid times the tax shown on 

your separate return for 2023, divided by the total of the 

tax shown on your 2023 return and your spouse's 2023 return. You may want to attach an explanation of how you 

and your spouse divided the payments.

If you claim any of the payments on your tax return, enter your spouse's or former spouse's SSN in the space 

provided on Form 1040 or 1040-SR. If you were divorced 

and remarried in 2023, enter your present spouse's SSN 

in that space and enter your former spouse's SSN, followed by “DIV” to the left of Form 1040, line 26.

Community Property

If you are married and your domicile (permanent legal 

home) is in a community property state, special rules determine your income. Some of these rules are explained in 

the following discussions. For more information, see Pub. 

555.

Community property states. Community property 

states include:

• Arizona,

• California,

• Idaho,

• Louisiana,

• Nevada,

• New Mexico,

• Texas,

• Washington, and

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• Wisconsin.

Community Income

If your domicile is in a community property state during 

any part of your tax year, you may have community income. Your state law determines whether your income is 

separate or community income. If you and your spouse file 

separate returns, you must report half of any income described by state law as community income and all of your 

separate income, and your spouse must report the other 

half of any community income plus all of their separate income. Each of you can claim credit for half the income tax 

withheld from community income.

Community Property Laws Disregarded

The following discussions are situations where special 

rules apply to community property.

Certain community income not treated as community 

income by one spouse. Community property laws may 

not apply to an item of community income that you received but didn’t treat as community income. You will be 

responsible for reporting all of it if:

• You treat the item as if only you are entitled to the income, and

• You don’t notify your spouse of the nature and amount 

of the income by the due date for filing the return (including extensions).

Relief from liability for tax attributable to an item of 

community income. You aren’t responsible for the tax 

on an item of community income if all five of the following 

conditions exist.

1. You didn’t file a joint return for the tax year.

2. You didn’t include an item of community income in 

gross income on your separate return.

3. The item of community income you didn’t include is 

one of the following.

a. Wages, salaries, and other compensation your 

spouse (or former spouse) received for services 

they performed as an employee.

b. Income your spouse (or former spouse) derived 

from a trade or business they operated as a sole 

proprietor.

c. Your spouse's (or former spouse's) distributive 

share of partnership income.

d. Income from your spouse's (or former spouse's) 

separate property (other than income described in 

(a), (b), or (c)). Use the appropriate community 

property law to determine what is separate property.

e. Any other income that belongs to your spouse (or 

former spouse) under community property law.

22 Publication 504 (2023)
4. You establish that you didn’t know of, and had no reason to know of, that community income.

5. Under all facts and circumstances, it wouldn't be fair 

to include the item of community income in your gross 

income.

Equitable relief from liability for tax attributable to an 

item of community income. To be considered for equitable relief from liability for tax attributable to an item of 

community income, you must meet all of the following conditions.

1. You timely filed your claim for relief.

2. You and your spouse (or former spouse) didn’t transfer assets to one another as a part of a fraudulent 

scheme. A fraudulent scheme includes a scheme to 

defraud the IRS or another third party, such as a creditor, former spouse, or business partner.

3. Your spouse (or former spouse) didn’t transfer property to you for the main purpose of avoiding tax or the 

payment of tax.

4. You didn’t knowingly participate in the filing of a fraudulent joint return.

5. The income tax liability from which you seek relief is 

attributable (either in full or in part) to an item of your 

spouse (or former spouse) or an unpaid tax resulting 

from your spouse’s (or former spouse’s) income. If the 

liability is partially attributable to you, then relief can 

only be considered for the part of the liability attributable to your spouse (or former spouse). The IRS will 

consider granting relief regardless of whether the understated tax, deficiency, or unpaid tax is attributable 

(in full or in part) to you if any of the following exceptions apply.

a. The item is attributable or partially attributable to 

you solely due to the operation of community 

property law. If you meet this exception, that item 

will be considered attributable to your spouse (or 

former spouse) for purposes of equitable relief.

b. If the item is titled in your name, the item is presumed to be attributable to you. However, you can 

rebut this presumption based on the facts and circumstances.

c. You didn’t know, and had no reason to know, that 

funds intended for the payment of tax were misappropriated by your spouse (or former spouse) for 

their benefit. If you meet this exception, the IRS 

will consider granting equitable relief although the 

unpaid tax may be attributable in part or in full to 

your item, and only to the extent the funds intended for payment were taken by your spouse (or 

former spouse).

d. You establish that you were the victim of spousal 

abuse or domestic violence before the return was 

filed, and that, as a result of the prior abuse, you 

didn’t challenge the treatment of any items on the 

return for fear of your spouse’s (or former spouse’s) retaliation. If you meet this exception, relief 

will be considered even though the understated 

tax or unpaid tax may be attributable in part or in 

full to your item.

e. The item giving rise to the understated tax or deficiency is attributable to you, but you establish that 

your spouse’s (or former spouse’s) fraud is the 

reason for the erroneous item.

Requesting relief. For information on how and when 

to request relief from liabilities arising from community 

property laws, see Community Property Laws in Pub. 971.

Spousal agreements. In some states, spouses may enter into an agreement that affects the status of property or 

income as community or separate property. Check your 

state law to determine how it affects you.

Spouses living apart all year. If you are married at any 

time during the calendar year, special rules apply for reporting certain community income. You must meet all the 

following conditions for these special rules to apply.

1. You and your spouse lived apart all year.

2. You and your spouse didn’t file a joint return for a tax 

year beginning or ending in the calendar year.

3. You and/or your spouse had earned income for the 

calendar year that is community income.

4. You and your spouse haven’t transferred, directly or 

indirectly, any of the earned income in (3) between 

yourselves before the end of the year. Don’t take into 

account transfers satisfying child support obligations 

or transfers of very small amounts or value.

If all these conditions exist, you and your spouse must 

report your community income as explained in the following discussions. See also Certain community income not 

treated as community income by one spouse, earlier.

Earned income. Treat earned income that isn’t trade 

or business or partnership income as the income of the 

spouse who performed the services to earn the income. 

Earned income is wages, salaries, professional fees, and 

other pay for personal services.

Earned income doesn’t include amounts paid by a corporation that are a distribution of earnings and profits 

rather than a reasonable allowance for personal services 

rendered.

Trade or business income. Treat income and related 

deductions from a trade or business that isn’t a partnership as those of the spouse carrying on the trade or business.

Partnership income or loss. Treat income or loss 

from a trade or business carried on by a partnership as the 

income or loss of the spouse who is the partner.

Separate property income. Treat income from the 

separate property of one spouse as the income of that 

spouse.

Social security benefits. Treat social security and 

equivalent railroad retirement benefits as the income of 

the spouse who receives the benefits. 

Publication 504 (2023) 23
Other income. Treat all other community income, 

such as dividends, interest, rents, royalties, or gains, as 

provided under your state's community property law.

Example. George and Sharon were married throughout the year but didn’t live together at any time during the 

year. Both domiciles were in a community property state. 

They didn’t file a joint return or transfer any of their earned 

income between themselves. During the year, their incomes were as follows:

George Sharon 

Wages ...................... $20,000 $22,000 

Consulting business ...........   5,000 

Partnership ..................  10,000 

Dividends from separate 

property .....................   1,000   2,000 

Interest from community 

property .....................     500     500 

Totals $26,500 $34,500 

Under the community property law of their state, all the 

income is considered community income. (Some states 

treat income from separate property as separate income—check your state law.) Sharon didn’t take part in 

George's consulting business.

Ordinarily, on their separate returns they would each report $30,500, half the total community income of $61,000 

($26,500 + $34,500). But because they meet the four conditions listed earlier under Spouses living apart all year, 

they must disregard community property law in reporting 

all their income (except the interest income) from community property. They each report on their returns only 

their own earnings and other income, and their share of 

the interest income from community property. George reports $26,500 and Sharon reports $34,500.

Other separated spouses. If you and your spouse are 

separated but don’t meet the four conditions discussed 

earlier under Spouses living apart all year, you must treat 

your income according to the laws of your state. In some 

states, income earned after separation but before a decree of divorce continues to be community income. In 

other states, it is separate income.

Ending the Marital Community

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 

on half the community income for the part of the year before the community ends. However, see Spouses living 

apart all year, earlier. Income received after the community ended is separate income, taxable only to the spouse 

to whom it belongs.

An absolute decree of divorce or annulment ends the 

marital community in all community property states. A decree of annulment, even though it holds that no valid marriage ever existed, usually doesn’t nullify community 

property rights arising during the “marriage.” However, you 

should check your state law for exceptions.

A decree of legal separation or of separate maintenance may or may not end the marital community. The 

court issuing the decree may terminate the marital community and divide the property between the spouses.

A separation agreement may divide the community 

property between you and your spouse. It may provide 

that this property, along with future earnings and property 

acquired, will be separate property. This agreement may 

end the community.

In some states, the marital community ends when the 

spouses permanently separate, even if there is no formal 

agreement. Check your state law.

Alimony (Community Income)

Payments that may otherwise qualify as alimony aren’t deductible by the payer if they are the recipient spouse's part 

of community income. They are deductible by the payer as 

alimony and taxable to the recipient spouse only to the extent they are more than that spouse's part of community 

income.

Example. You live in a community property state. You 

are separated but the special rules explained earlier under 

Spouses living apart all year don’t apply. Under a written 

agreement, you pay your spouse $12,000 of your $20,000 

total yearly community income. Your spouse receives no 

other community income. Under your state law, earnings 

of a spouse living separately and apart from the other 

spouse continue as community property.

On your separate returns, each of you must report 

$10,000 of the total community income. In addition, your 

spouse must report $2,000 as alimony received. You can 

deduct $2,000 as alimony paid.

Amounts paid as alimony or separate maintenance payments under a divorce or separation instrument executed after 2018 won’t be deductible 

by the payer. Such amounts also won’t be includible in the 

income of the recipient. The same is true of alimony paid 

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 includible in the income of the recipient.

How To Get Tax Help

If you have questions about a tax issue; need help preparing your tax return; or want to download free publications, 

forms, or instructions, go to IRS.gov to find resources that 

can help you right away.

Preparing and filing your tax return. After receiving all 

your wage and earnings statements (Forms W-2, W-2G, 

1099-R, 1099-MISC, 1099-NEC, etc.); unemployment 

compensation statements (by mail or in a digital format) or 

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24 Publication 504 (2023)
other government payment statements (Form 1099-G); 

and interest, dividend, and retirement statements from 

banks and investment firms (Forms 1099), you have several options to choose from to prepare and file your tax return. You can prepare the tax return yourself, see if you 

qualify for free tax preparation, or hire a tax professional to 

prepare your return.

Free options for tax preparation. Your options for preparing and filing your return online or in your local community, if you qualify, include the following.

• Free File. This program lets you prepare and file your 

federal individual income tax return for free using software or Free File Fillable Forms. However, state tax 

preparation may not be available through Free File. Go 

to IRS.gov/FreeFile to see if you qualify for free online 

federal tax preparation, e-filing, and direct deposit or 

payment options.

• VITA. The Volunteer Income Tax Assistance (VITA) 

program offers free tax help to people with 

low-to-moderate incomes, persons with disabilities, 

and limited-English-speaking taxpayers who need 

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 preparation.

• TCE. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly 

those who are 60 years of age and older. TCE volunteers specialize in answering questions about pensions and retirement-related issues unique to seniors. 

Go to IRS.gov/TCE or download the free IRS2Go app 

for information on free tax return preparation.

• MilTax. Members of the U.S. Armed Forces and qualified veterans may use MilTax, a free tax service offered by the Department of Defense through Military 

OneSource. For more information, go to 

MilitaryOneSource (MilitaryOneSource.mil/MilTax).

Also, the IRS offers Free Fillable Forms, which can 

be completed online and then e-filed regardless of income.

Using online tools to help prepare your return. Go to 

IRS.gov/Tools for the following.

• The Earned Income Tax Credit Assistant (IRS.gov/

EITCAssistant) determines if you’re eligible for the 

earned income credit (EIC).

• The Online EIN Application (IRS.gov/EIN) helps you 

get an employer identification number (EIN) at no 

cost.

• The Tax Withholding Estimator (IRS.gov/W4App) 

makes it easier for you to estimate the federal income 

tax you want your employer to withhold from your paycheck. This is tax withholding. See how your withholding affects your refund, take-home pay, or tax due.

• The First-Time Homebuyer Credit Account Look-up 

(IRS.gov/HomeBuyer) tool provides information on 

your repayments and account balance.

• The Sales Tax Deduction Calculator (IRS.gov/

SalesTax) figures the amount you can claim if you 

itemize deductions on Schedule A (Form 1040).

Getting answers to your tax questions. On 

IRS.gov, you can get up-to-date information on 

current events and changes in tax law.

• IRS.gov/Help: A variety of tools to help you get answers to some of the most common tax questions.

• IRS.gov/ITA: The Interactive Tax Assistant, a tool that 

will ask you questions and, based on your input, provide answers on a number of tax topics.

• IRS.gov/Forms: Find forms, instructions, and publications. You will find details on the most recent tax 

changes and interactive links to help you find answers 

to your questions.

• You may also be able to access tax information in your 

e-filing software.

Need someone to prepare your tax return? There are 

various types of tax return preparers, including enrolled 

agents, certified public accountants (CPAs), accountants, 

and many others who don’t have professional credentials. 

If you choose to have someone prepare your tax return, 

choose that preparer wisely. A paid tax preparer is:

• Primarily responsible for the overall substantive accuracy of your return,

• Required to sign the return, and

• Required to include their preparer tax identification 

number (PTIN).

Although the tax preparer always signs the return, 

you're ultimately responsible for providing all the 

information required for the preparer to accurately 

prepare your return and for the accuracy of every item reported on the return. Anyone paid to prepare tax returns 

for others should have a thorough understanding of tax 

matters. For more information on how to choose a tax preparer, go to Tips for Choosing a Tax Preparer on IRS.gov.

Employers can register to use Business Services Online. The Social Security Administration (SSA) offers online service at SSA.gov/employer for fast, free, and secure 

W-2 filing options to CPAs, accountants, enrolled agents, 

and individuals who process Form W-2, Wage and Tax 

Statement, and Form W-2c, Corrected Wage and Tax 

Statement.

IRS social media. Go to IRS.gov/SocialMedia to see the 

various social media tools the IRS uses to share the latest 

information on tax changes, scam alerts, initiatives, products, and services. At the IRS, privacy and security are our 

highest priority. We use these tools to share public information with you. Don’t post your social security number 

(SSN) or other confidential information on social media 

sites. Always protect your identity when using any social 

networking site.

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Publication 504 (2023) 25
The following IRS YouTube channels provide short, informative videos on various tax-related topics in English, 

Spanish, and ASL.

• Youtube.com/irsvideos.

• Youtube.com/irsvideosmultilingua.

• Youtube.com/irsvideosASL.

Watching IRS videos. The IRS Video portal 

(IRSVideos.gov) contains video and audio presentations 

for individuals, small businesses, and tax professionals.

Online tax information in other languages. You can 

find information on IRS.gov/MyLanguage if English isn’t 

your native language.

Free Over-the-Phone Interpreter (OPI) Service. The 

IRS is committed to serving taxpayers with limited-English 

proficiency (LEP) by offering OPI services. The OPI Service is a federally funded program and is available at Taxpayer Assistance Centers (TACs), most IRS offices, and 

every VITA/TCE tax return site. The OPI Service is accessible in more than 350 languages.

Accessibility Helpline available for taxpayers with 

disabilities. Taxpayers who need information about accessibility services can call 833-690-0598. The Accessibility Helpline can answer questions related to current and 

future accessibility products and services available in alternative media formats (for example, braille, large print, 

audio, etc.). The Accessibility Helpline does not have access to your IRS account. For help with tax law, refunds, or 

account-related issues, go to IRS.gov/LetUsHelp.

Note. Form 9000, Alternative Media Preference, or 

Form 9000(SP) allows you to elect to receive certain types 

of written correspondence in the following formats.

• Standard Print.

• Large Print.

• Braille.

• Audio (MP3).

• Plain Text File (TXT).

• Braille Ready File (BRF).

Disasters. Go to IRS.gov/DisasterRelief to review the 

available disaster tax relief.

Getting tax forms and publications. Go to IRS.gov/

Forms to view, download, or print all the forms, instructions, and publications you may need. Or, you can go to 

IRS.gov/OrderForms to place an order.

Getting tax publications and instructions in eBook 

format. Download and view most tax publications and instructions (including the Instructions for Form 1040) on 

mobile devices as eBooks at IRS.gov/eBooks.

IRS eBooks have been tested using Apple's iBooks for 

iPad. Our eBooks haven’t been tested on other dedicated 

eBook readers, and eBook functionality may not operate 

as intended.

Access your online account (individual taxpayers 

only). Go to IRS.gov/Account to securely access information about your federal tax account.

• View the amount you owe and a breakdown by tax 

year.

• See payment plan details or apply for a new payment 

plan.

• Make a payment or view 5 years of payment history 

and any pending or scheduled payments.

• Access your tax records, including key data from your 

most recent tax return, and transcripts.

• View digital copies of select notices from the IRS.

• Approve or reject authorization requests from tax professionals.

• View your address on file or manage your communication preferences.

Get a transcript of your return. With an online account, 

you can access a variety of information to help you during 

the filing season. You can get a transcript, review your 

most recently filed tax return, and get your adjusted gross 

income. Create or access your online account at IRS.gov/

Account.

Tax Pro Account. This tool lets your tax professional 

submit an authorization request to access your individual 

taxpayer IRS online account. For more information, go to 

IRS.gov/TaxProAccount.

Using direct deposit. The safest and easiest way to receive a tax refund is to e-file and choose direct deposit, 

which securely and electronically transfers your refund directly into your financial account. Direct deposit also 

avoids the possibility that your check could be lost, stolen, 

destroyed, or returned undeliverable to the IRS. Eight in 

10 taxpayers use direct deposit to receive their refunds. If 

you don’t have a bank account, go to IRS.gov/

DirectDeposit for more information on where to find a bank 

or credit union that can open an account online.

Reporting and resolving your tax-related identity 

theft issues. 

• Tax-related identity theft happens when someone 

steals your personal information to commit tax fraud. 

Your taxes can be affected if your SSN is used to file a 

fraudulent return or to claim a refund or credit.

• The IRS doesn’t initiate contact with taxpayers by 

email, text messages (including shortened links), telephone calls, or social media channels to request or 

verify personal or financial information. This includes 

requests for personal identification numbers (PINs), 

passwords, or similar information for credit cards, 

banks, or other financial accounts.

• Go to IRS.gov/IdentityTheft, the IRS Identity Theft 

Central webpage, for information on identity theft and 

data security protection for taxpayers, tax professionals, and businesses. If your SSN has been lost or 

stolen or you suspect you’re a victim of tax-related 

26 Publication 504 (2023)
identity theft, you can learn what steps you should 

take.

• Get an Identity Protection PIN (IP PIN). IP PINs are 

six-digit numbers assigned to taxpayers to help prevent the misuse of their SSNs on fraudulent federal income tax returns. When you have an IP PIN, it prevents someone else from filing a tax return with your 

SSN. To learn more, go to IRS.gov/IPPIN.

Ways to check on the status of your refund. 

• Go to IRS.gov/Refunds.

• Download the official IRS2Go app to your mobile device to check your refund status.

• Call the automated refund hotline at 800-829-1954.

The IRS can’t issue refunds before mid-February 

for returns that claimed the EIC or the additional 

child tax credit (ACTC). This applies to the entire 

refund, not just the portion associated with these credits.

Making a tax payment. Payments of U.S. tax must be 

remitted to the IRS in U.S. dollars. Digital assets are not 

accepted. Go to IRS.gov/Payments for information on how 

to make a payment using any of the following options.

• IRS Direct Pay: Pay your individual tax bill or estimated 

tax payment directly from your checking or savings account at no cost to you.

• Debit Card, Credit Card, or Digital Wallet: Choose an 

approved payment processor to pay online or by 

phone.

• Electronic Funds Withdrawal: Schedule a payment 

when filing your federal taxes using tax return preparation software or through a tax professional.

• Electronic Federal Tax Payment System: Best option 

for businesses. Enrollment is required.

• Check or Money Order: Mail your payment to the address listed on the notice or instructions.

• Cash: You may be able to pay your taxes with cash at 

a participating retail store.

• Same-Day Wire: You may be able to do same-day 

wire from your financial institution. Contact your financial 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 

phone, or from a mobile device using the IRS2Go app are 

safe and secure. Paying electronically is quick, easy, and 

faster than mailing in a check or money order.

What if I can’t pay now? Go to IRS.gov/Payments for 

more information about your options.

• Apply for an online payment agreement (IRS.gov/

OPA) to meet your tax obligation in monthly installments if you can’t pay your taxes in full today. Once 

you complete the online process, you will receive immediate notification of whether your agreement has 

been approved.

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• Use the Offer in Compromise Pre-Qualifier to see if 

you can settle your tax debt for less than the full 

amount you owe. For more information on the Offer in 

Compromise program, go to IRS.gov/OIC.

Filing an amended return. Go to IRS.gov/Form1040X 

for information and updates.

Checking the status of your amended return. Go to 

IRS.gov/WMAR to track the status of Form 1040-X amended returns.

It can take up to 3 weeks from the date you filed 

your amended return for it to show up in our system, and processing it can take up to 16 weeks.

Understanding an IRS notice or letter you’ve received. Go to IRS.gov/Notices to find additional information about responding to an IRS notice or letter.

Responding to an IRS notice or letter. You can now 

upload responses to all notices and letters using the 

Document Upload Tool. For notices that require additional 

action, taxpayers will be redirected appropriately on 

IRS.gov to take further action. To learn more about the 

tool, go to IRS.gov/Upload.

Note. You can use Schedule LEP (Form 1040), Request for Change in Language Preference, to state a preference to receive notices, letters, or other written communications from the IRS in an alternative language. You may 

not immediately receive written communications in the requested language. The IRS’s commitment to LEP taxpayers is part of a multi-year timeline that began providing 

translations in 2023. You will continue to receive communications, including notices and letters, in English until they 

are translated to your preferred language.

Contacting your local TAC. Keep in mind, many questions can be answered on IRS.gov without visiting a TAC. 

Go to IRS.gov/LetUsHelp for the topics people ask about 

most. If you still need help, TACs provide tax help when a 

tax issue can’t be handled online or by phone. All TACs 

now provide service by appointment, so you’ll know in advance that you can get the service you need without long 

wait times. Before you visit, go to IRS.gov/TACLocator to 

find the nearest TAC and to check hours, available services, and appointment options. Or, on the IRS2Go app, 

under the Stay Connected tab, choose the Contact Us option and click on “Local Offices.”

The Taxpayer Advocate Service (TAS) 

Is Here To Help You

What Is TAS?

TAS is an independent organization within the IRS that 

helps taxpayers and protects taxpayer rights. TAS strives 

to ensure that every taxpayer is treated fairly and that you 

know and understand your rights under the Taxpayer Bill 

of Rights.

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Publication 504 (2023) 27
How Can You Learn About Your Taxpayer 

Rights?

The Taxpayer Bill of Rights describes 10 basic rights that 

all taxpayers have when dealing with the IRS. Go to 

TaxpayerAdvocate.IRS.gov to help you understand what 

these rights mean to you and how they apply. These are 

your rights. Know them. Use them.

What Can TAS Do for You?

TAS can help you resolve problems that you can’t resolve 

with the IRS. And their service is free. If you qualify for 

their assistance, you will be assigned to one advocate 

who will work with you throughout the process and will do 

everything possible to resolve your issue. TAS can help 

you if:

• Your problem is causing financial difficulty for you, 

your family, or your business;

• You face (or your business is facing) an immediate 

threat of adverse action; or

• You’ve tried repeatedly to contact the IRS but no one 

has responded, or the IRS hasn’t responded by the 

date promised.

How Can You Reach TAS?

TAS has offices in every state, the District of Columbia, 

and Puerto Rico. To find your advocate’s number:

• Go to TaxpayerAdvocate.IRS.gov/Contact-Us;

• Download Pub. 1546, The Taxpayer Advocate Service 

Is Your Voice at the IRS, available at IRS.gov/pub/irspdf/p1546.pdf;

• Call the IRS toll free at 800-TAX-FORM 

(800-829-3676) to order a copy of Pub. 1546;

• Check your local directory; or

• Call TAS toll free at 877-777-4778.

How Else Does TAS Help Taxpayers?

TAS works to resolve large-scale problems that affect 

many taxpayers. If you know of one of these broad issues, 

report it to TAS at IRS.gov/SAMS. Be sure to not include 

any personal taxpayer information.

Low Income Taxpayer Clinics (LITCs)

LITCs are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level 

and who need to resolve tax problems with the IRS. LITCs 

can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, 

LITCs can provide information about taxpayer rights and 

responsibilities in different languages for individuals who 

speak English as a second language. Services are offered 

for free or a small fee. For more information or to find an 

LITC near you, go to the LITC page at 

TaxpayerAdvocate.IRS.gov/LITC or see IRS Pub. 4134, 

Low Income Taxpayer Clinic List, at IRS.gov/pub/irs-pdf/

p4134.pdf.

To help us develop a more useful index, please let us know if you have ideas for index entries.

Index See “Comments and Suggestions” in the “Introduction” for the ways you can reach us.

A

Absence, temporary 6

Address, change of 1

Aliens (See Nonresident aliens)

Alimony 10, 16

Community income 24

Deductibility 12

Defined 12

Inclusion in income 12

Annual exclusion, gift tax 21

Annulment decrees:

Absolute decree 24

Amended return required 2

Considered unmarried 2

Archer MSA 18

Assistance (See Tax help)

B

Basis:

Property received in settlement 19

Benefits paid under QDROs 17, 18

Birth of dependent 6

C

Change of address 1

Change of name 1

Child custody 9

Child support:

Alimony, difference from 13

Clearly associated with 

contingency 15

Contingency relating to child 15

Payment specifically designated 

as 15

Child support under pre-1985 

agreement 10

Children:

Birth of child:

Head of household, qualifying 

person to file as 6

Claiming parent, when child is head 

of household 6

Custody of 9

Death of child:

Head of household, qualifying 

person to file as 6

Photographs of missing children 1

Community income 22-24

Community property 22-24

(See also Community income)

Ending the marital community 24

Laws disregarded 22

States 22

Costs of getting divorce:

Nondeductible expenses 21

Nondeductible, generally 21

Other nondeductible expenses 21

Custody of child 9

D

Death of dependent 6

Death of recipient spouse. 14

Debts of spouse:

Refund applied to 3

Deductions:

Alimony paid 12

Alimony recapture 16

Limits on IRAs 18

Marital 21

Dependents:

Qualifying child 6

Qualifying child (Table 3) 8

Qualifying relative 6

28 Publication 504 (2023)
Qualifying relative (Table 3) 8

Social security numbers 1

Divorce decrees:

Absolute decree 24

Amended 12

Defined for purposes of alimony 12

Invalid 12

Unmarried persons 2

Divorced parents 7

Child custody 9

Domestic relations orders 

(See Qualified domestic relations 

orders (QDROs))

Domicile 22

E

Earned income 23

Equitable relief (See Relief from joint 

liability)

Estimated tax 22

Joint payments 22

F

Filing status 2

Head of household 5

Form 1040:

Deducting alimony paid before 

2019 12

Reporting alimony received 12

Form 1040-X:

Annulment, decree of 2

Form 8332:

Release of claims to an exemption 

to noncustodial parent 9

Form 8379:

Injured spouse 3

Form 8857:

Innocent spouse relief 3

Form W-4:

Withholding 22

Form W-7:

Individual taxpayer identification 

number (ITIN) 1

Former spouse:

Defined for purposes of alimony 12

G

Gift tax 20, 21

H

Head of household 5

Health savings accounts (HSAs) 18

Home owned jointly:

Alimony payments for 13

Sale of 21

HSAs (Health savings accounts) 18

I

Identification number 1

Income 22

(See also Community income)

Alimony received 12

Individual retirement arrangements 

(IRAs) 18

Individual taxpayer identification 

numbers (ITINs):

Processing 1

Injured spouse 3

Innocent spouse relief 3

Insurance premiums 13

Invalid decree 12

IRAs (Individual retirement 

arrangements) 18

Itemized deductions on separate 

returns 4

ITINs (Individual taxpayer 

identification numbers) 1

J

Joint liability:

Relief from 1, 3

Joint returns 3

Change from separate return 4

Change to separate return 4

Divorced taxpayers 3

Joint and individual liability 3

Relief from joint liability 3

Signing 3

Jointly owned home:

Alimony payments for 13

Sale of 21

K

Kidnapped child:

Head of household status and 6

L

Liability for taxes (See Relief from 

joint liability)

Life insurance premiums as 

alimony 13

M

Marital community, ending 24

Marital status 2

Married persons 3

Medical savings accounts 

(MSAs) 18

Missing children, photographs of 1

Mortgage payments as alimony 13

MSAs (Medical savings 

accounts) 18

N

Name, change of 1

Nondeductible expenses 21

Nonresident aliens:

Joint returns 3

Withholding 13

P

Parent:

Head of household, claim for 6

Parents, divorced or separated 7

Property settlements 18-21

Publications (See Tax help)

Q

Qualified domestic relations orders 

(QDROs) 17, 18

Qualifying child, tests for claiming 

(Table 3) 8

Qualifying person, head of 

household 6

Table 2 7

Qualifying relative, tests for 

claiming (Table 3) 8

R

Recapture of alimony 16

Refunds:

Spouse debts, applied to 3

Release of exemption to 

noncustodial parent 9

Relief from joint liability 1, 3

Relief from separate return liability:

Community income 22

Reporting requirements:

Alimony received 12

Returns:

Amended return required 2

Joint (See Joint returns)

Separate (See Separate returns)

Revocation of release of claim to 

an exemption 10

Rollovers 18

S

Sales of jointly owned property 21

Section 1041 election 19

Separate maintenance decrees 2, 

12, 24

Separate returns 4

Change to or from joint return 4

Community or separate income 4

Itemized deductions 4

Relief from liability 22

Separate liability 4

Tax consequences 4

Separated parents 7

Separation agreements 24

Defined for purposes of alimony 12

Separation of liability (See Relief 

from joint liability)

Settlement of property 

(See Property settlements)

Social security benefits 23

Social security numbers (SSNs):

Alimony recipient's number 

required 12

Dependents 1

Spousal IRA 18

Spouse:

Defined for purposes of alimony 12

Refund applied to debts 3

Publication 504 (2023) 29
Statute of limitations:

Amended return 2

Injured spouse allocation 4

T

Tables and figures:

Property transferred pursuant to 

divorce (Table 5) 20

Qualifying person for head of 

household (Table 2) 7

Rules for claiming dependents 

(Table 3) 8

Tax help 24

Tax withholding (See Withholding)

Taxpayer identification numbers:

Processing 1

Renewal 1

Third parties:

Alimony payments to 13, 14

Property settlements, transfers 

to 19

Tiebreaker rules 10

U

Underpayment of alimony 13

Unmarried persons 2

W

Withholding:

Change of 22

Nonresident aliens 13

Worksheets:

Recapture of alimony (Worksheet 

1) 16

30 Publication 504 (2023)