Taxes and Divorce Law

Written by divorce and family lawyers with the Crone & Mason, plc Family Law Practice Group, our attorneys provide details of Tennessee divorce and other family law issues including answers to many frequently asked questions. Offices serving Nashville and Memphis Tennessee and surrounding area. Copyright, Crone & Mason, plc, 2007.

Additional Articles About Taxes & Divorce Law	Article: Basic Tax Issues a Family Law
	Attorney Should Consider When Drafting a Marital Dissolution Agreement, 34 Tenn. B.J, 36 (Nov/Dec 1998)

Besides a CPA or tax attorney (we know several CPA's and attorneys in Memphis ), one of the best sources of basic tax information is the Internal Revenue Service. The IRS offers several publications and answers to frequently asked questions on its web site. Below are the most relevant documents and links to information. Be sure to check the dates on the material and check with a tax professional because tax law changes often. Plus, the IRS will not advise you on the best way to structure your situation.

Divorced or Separated Individuals, for more information on the special rule for children of divorced or separated parents - Publication 504

Exemption, Standard Deduction, and Filing Information - Publication 501

Release of Claim to Exemption for Child of Divorced or Separated Parent - Form 8332

Multiple Support Declaration. A dependency exemption may only be claimed on one return. A parent can still claim a dependency exemption for a child if the other spouse provides a written declaration that he or she will not claim the child as a dependent for that year. Form 2120 can be used for this purpose.

Due to IRS moving these files around, researchers reaching an inaccurate page should try the IRS FAQ directory page.

Child and Dependent Care Expenses - Publication 503

Innocent Spouse Relief - Publication 971

Injured Spouse? When a joint return is filed and only one spouse owes past due federal tax, past-due child and/or child spousal support, a federal debt, or state income tax, the other spouse can be considered an injured spouse and can request his or her share of the joint refund. If this situation applies to you, file Form 8379 (PDF), Injured Spouse Claim and Allocation, to recover your share of the joint refund.

 

Looking For Something Else?

The IRS publishes answers to many Frequently Asked Questions. The location for the index is: http://www.irs.gov/faqs/index.html. Unfortunately, the IRS keeps moving around the pages and order of the FAQ’s, so we are unable to link to specific questions and answers, although we have tried for many years. But, in an effort to be helpful, please note that in addition to Publication 504, see link above, which is wonderfully thorough, there are several other topics to look up relevant to divorce and post-divorce support.

IRS Frequently Asked Tax Questions and Answers:

• Alimony
• Child Support
• How do I request a copy of my tax return for last year?
• Custodial Parent
• Joint Custody
• Married Filing Separately

These topics and more can be found at the IRS FAQ directory page.

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Crone & Mason plc Attorneys at Law
Memphis Divorce Lawyer: 5100 Poplar Avenue | Suite 3200 | Memphis, Tennessee TN (USA) 38137 | Tel: (901) 683-1850 | Fax: (901) 683-1963
Nashville Divorce Lawyer: 205 Powell Place | Brentwood, Tennessee TN (USA) 37027 | Tel: (615) 369-0640 | Fax: (615) 369-0639
Email: firm@cronemason.com

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