Contents Introduction    ....................................................... 2 Filing Status    ...................................................... 2 Joint Return    .................................................... 3 Separate Returns    ........................................... 3 Head of Household   ......................................... 5 Exemptions   ........................................................ 6 Personal Exemptions  ....................................... 6 Exemptions for Dependents    ........................... 6 Exemption Tests   ............................................. 6 Children of Divorced or Separated Parents    ... 7 Multiple Support Agreement   ........................... 10 Phaseout of Exemptions    ................................ 10 Alimony    .............................................................. 10 General Rules   ................................................. 12 Instruments Executed After 1984   ................... 13 Instruments Executed Before 1985   ................ 15 Qualified Domestic Relations Order    ............... 17 Individual Retirement Arrangements   .............. 17 Property Settlements   ........................................ 17 Transfer Between Spouses    ............................ 17 Gift Tax on Property Settlements   ................... 19 Sale of Jointly-Owned Property   ...................... 20 Costs of Getting a Divorce    .............................. 20 Tax Withholding and Estimated Tax   ............... 21 Community Property    ........................................ 21 Community Income   ......................................... 21 Alimony (Community Income)   ......................... 23 How To Get More Information   .......................... 23 Index   ................................................................... 25 Important Change for 1999 Photographs of missing children.   The Internal Rev- enue Service is a proud partner with the National Cen- ter for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1–800–THE–LOST (1–800–843–5678) if you recognize a child. Important Reminders Relief from joint liability.   In some cases, one spouse may be relieved of joint liability for tax, interest, and penalties on a joint tax return. For more information, see Relief from joint liability under Joint Return. Department of the Treasury Internal Revenue Service Publication 504 Cat. No. 15006I Divorced or Separated Individuals For use in preparing 1999  Returns