How to Download IRS Tax Guide for Divorced or Separated Individuals, Publication 504 (2019) MOBI
What’s New 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, Tax Withholding and Estimated Tax. Reminders Divorce or separation instruments 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. 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.Introduction This publication explains tax rules that apply if you are divorced or separated from your spouse. It covers general filing information and can help you choose your filing status. It also can help you decide which 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
