Publication 504 - Introductory Material
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
Relief from joint liability under Married Filing Jointly.
Social security numbers for dependents. You must include the taxpayer identification number (generally the social security number) of every person for whom you claim
an exemption. See
Exemptions for Dependents under Exemptions, later.
Individual taxpayer identification number (ITIN). The IRS will issue an ITIN to a nonresident or resident alien who does not have and is not eligible to get a social security
number (SSN). To apply
for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. It usually takes
about 4 to 6 weeks to get an
ITIN. The ITIN is entered wherever an SSN is requested on a tax return. If you are required to include another person's SSN
on your return and that
person does not have and cannot get an SSN, enter that person's ITIN.
Change of address. If you change your mailing address, be sure to notify the Internal Revenue Service. You can use Form 8822, Change of Address.
Mail it to the
Internal Revenue Service Center for your old address. (Addresses for the Service Centers are on the back of the form.)
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
Change of withholding. If you have been claiming a withholding exemption for your spouse, and you divorce or legally separate, you must give your
employer a new Form W-4,
Employee's Withholding Allowance Certificate, within 10 days after the divorce or separation showing the correct number of
Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of
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.
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 exemptions you are entitled to claim, including exemptions
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
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 your suggestions for future editions.
You can write to us at the following address:
Internal Revenue Service
Individual Forms and Publications Branch
1111 Constitution Ave. NW, IR-6526
Washington, DC 20224
We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number,
including the area code, in
You can email us at
. (The asterisk must be included in the
address.) Please put “Publications Comment
” on the subject line. Although we cannot respond individually to each email, we do appreciate your
feedback and will consider your comments as we revise our tax products.
Ordering forms and publications.
to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response
within 10 days after your request is received.
National Distribution Center
P.O. Box 8903
Bloomington, IL 61702-8903
If you have a tax question, check the information available on
or call 1-800-829-1040. We cannot answer tax questions sent to
either of the above addresses.
Useful Items - You may want to see:
Exemptions, Standard Deduction, and Filing Information
Sales and Other Dispositions of Assets
Individual Retirement Arrangements (IRAs)
Innocent Spouse Relief
Form (and Instructions)
Release of Claim to Exemption for Child of Divorced or Separated Parents
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.