2003 Tax Help Archives  
Publication 504 2003 Tax Year

Index

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

A

Address, change of, Important Reminders
Alimony, Alimony
Community income, Alimony (Community Income)
Deduction, Deducting alimony paid.
Fees for getting, Fees for getting alimony.
Instruments executed after 1984, Instruments Executed After 1984
Instruments executed before 1985, Instruments Executed Before 1985
Recapture, Recapture of Alimony
Trusts, Alimony Trusts, Annuities, and Endowment Contracts
Withholding, nonresident alien, Withholding on nonresident aliens.
Annuities, Alimony Trusts, Annuities, and Endowment Contracts
Annulment decree, Considered unmarried.
Archer MSA, Medical savings accounts (MSAs).
Assistance (see Tax help)

C

Change of name, Important Reminders
Child, Requirements., Child.
Child support, Child support., Child support., Child support., Child support.
Citizen or resident test, 2. Citizen or Resident Test
Comments, Comments and suggestions.
Community income, Community Income
Community property, Community Property
Alimony paid, Alimony (Community Income)
Income, Community Income
Custodial parent, dependency exemption, Custodial parent.

D

Deductions, Itemized deductions., Dividing itemized deductions.
Dependency tests, Dependency Tests
Dependent:
Child, Requirements.
Custodial parent, Custodial parent.
Noncustodial parent, Noncustodial parent.
Social security number, Important Reminders
Divorce decree, Considered unmarried., Divorce or separation instrument.
Amended, Amended instrument.
Costs of getting, Costs of Getting a Divorce
Invalid, Invalid decree.
Domicile, Community Property

F

Filing status:
Head of household, Head of Household
Joint return, Joint Return
Separate returns, Separate Returns
Form:
2120, Multiple Support Agreement
709, Gift Tax Return
8332, Written declaration.
8379, Injured spouse.
8822, Important Reminders
8857, Relief from joint liability.
W–4, Tax Withholding and Estimated Tax
Free tax services, How To Get Tax Help

G

Gift tax on property settlements, Gift Tax on Property Settlements
Gross income test, 4. Gross Income Test

H

Head of household, Head of Household
Help (see Tax help)
Home owned jointly:
Payments for, Payments for jointly-owned home.
Support for dependent, Joint ownership of home.

I

Identification number, Important Reminders
Important reminders, Important Reminders
Individual retirement arrangements (IRAs), Individual Retirement Arrangements
Injured spouse, Injured spouse.
Innocent spouse (See Relief from joint liability), Important Reminders
Itemized deductions, Itemized deductions.
ITIN, Important Reminders

J

Joint liability
Relief from, Relief from joint liability.
Joint return, Joint Return
Joint return test for dependents, 3. Joint Return Test

L

Life insurance premiums, Life insurance premiums.

M

Marital status, Marital status.
Medical expenses, child of divorced or separated parents, Medical Expenses
Medical savings accounts, Medical savings accounts (MSAs).
Member of household or relationship test, 1. Member of Household or Relationship Test
More information (see Tax help)
Multiple support agreement, Multiple Support Agreement

N

Name, change of, Important Reminders
Noncustodial parent, exemption for dependent, Noncustodial parent.
Nonresident alien, Nonresident alien.
Nonresident alien:
Spouse, Nonresident alien spouse.
Withholding on alimony, Withholding on nonresident aliens.
Number, taxpayer identification, Important Reminders

P

Phaseout of exemptions, Phaseout of Exemptions
Property settlements, Property Settlements
Gift tax, Gift Tax on Property Settlements
Jointly-owned property, sale of, Sale of Jointly-Owned Property
Publications (see Tax help)

Q

Qualified domestic relations order (QDRO), Qualified Domestic Relations Order

R

Recapture of alimony, Recapture of Alimony
Relief from joint liability, Important Reminders, Relief from joint liability.

S

Sale of jointly-owned property, Sale of Jointly-Owned Property
Section 1041 election, Basis of property received.
Separate maintenance decree, Considered unmarried., Divorce or separation instrument.
Separate returns, Separate Returns, Separate returns may give you a higher tax., Separate returns after joint return.
Separation agreement, Divorce or separation instrument.
Social security number, dependents, Important Reminders
Suggestions, Comments and suggestions.
Support test, dependents:
Children of divorced or separated parents, Support Test for Child of Divorced or Separated Parents
Multiple support agreement, Multiple Support Agreement

T

Tax advice, fees for, Fees for tax advice.
Tax help, How To Get Tax Help
Tax withholding, Tax Withholding and Estimated Tax
Taxpayer Advocate, Contacting your Taxpayer Advocate.
TTY/TDD information, How To Get Tax Help