Introduction This publication explains tax rules that apply if you are divorcedor separated from your spouse. It covers general filing informationand can help you choose your filing status. It also can help youdecide which exemptions you are entitled to claim, includingexemptions for dependents. The publication also discusses payments and transfers of propertythat often occur as a result of divorce and how you must treat them onyour tax return. Examples include alimony, child support, othercourt-ordered payments, property settlements, and transfers ofindividual retirement arrangements. In addition, this publication alsoexplains deductions allowed for some of the costs of obtaining adivorce and how to handle tax withholding and estimated tax payments. The last part of the publication explains special rules that mayapply to persons who live in community property states.