IRS Publication 504

IRS Publication 504: A document published by the Internal Revenue Service that provides tax guidelines for individuals who are separated or divorced from their spouses. IRS Publication 504 outlines how to treat property or assets that are transferred between separated or divorced individuals, as well as the treatment of alimony and child support.
The publication also covers which divorce- or separation-related expenses can be deducted, how taxes should be withheld and how to estimate taxes. Claiming dependents, for example, can become more complicated when spouses divorce, with one parent being considered the custodial parent and receiving the lion's share of the tax benefit.

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