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Free tax programs Index A Absence, temporary, Temporary absences. Free tax programs Address, change of, Reminders Aliens (see Nonresident aliens) Alimony, Alimony. Free tax programs , Alimony, Instruments Executed Before 1985 Community income, Alimony (Community Income) Fees paid for getting, Fees for getting alimony. Free tax programs No exemption for spouse, Alimony paid. Free tax programs Annual exclusion, gift tax, Annual exclusion. Free tax programs Annulment decrees Absolute decree, Ending the Marital Community Amended return required, Unmarried persons. Free tax programs Considered unmarried, Unmarried persons. Free tax programs Archer MSA, Archer medical savings account (MSA). Free tax programs Assistance (see Tax help) B Basis Property received in settlement, Basis of property received. Free tax programs Benefits paid under QDROs, Benefits paid to a child or other dependent. Free tax programs , Benefits paid to a spouse or former spouse. Free tax programs Birth of dependent, Death or birth. Free tax programs C Change of address, Reminders Change of name, Reminders Change of withholding, Reminders Child custody, Custodial parent and noncustodial parent. Free tax programs Child support Alimony, difference from, Child support. Free tax programs Clearly associated with contingency, Clearly associated with a contingency. Free tax programs Contingency relating to child, Contingency relating to your child. Free tax programs Payment specifically designated as, Specifically designated as child support. Free tax programs Child support under pre-1985 agreement, Child support under pre-1985 agreement. Free tax programs Child tax credit, Exemptions for Dependents Children Birth of child Head of household, qualifying person to file as, Death or birth. Free tax programs Claiming parent, when child is head of household, Special rule for parent. Free tax programs Custody of, Custodial parent and noncustodial parent. Free tax programs Death of child Head of household, qualifying person to file as, Death or birth. Free tax programs Photographs of missing children, Reminders Community income, Community Income, Alimony (Community Income) Community property, Community Property, Alimony (Community Income) (see also Community income) Ending the marital community, Ending the Marital Community Laws disregarded, Certain community income not treated as community income by one spouse. Free tax programs States, Community property states. Free tax programs Costs of getting divorce, Costs of Getting a Divorce Fees for tax advice, Fees for tax advice. Free tax programs Nondeductible expenses, Nondeductible expenses. Free tax programs Custody of child, Custodial parent and noncustodial parent. Free tax programs D Death of dependent, Death or birth. Free tax programs Death of recipient spouse. Free tax programs , Alimony Requirements Debts of spouse Refund applied to, Tax refund applied to spouse's debts. Free tax programs Deductions Alimony paid, Deducting alimony paid. Free tax programs Alimony recapture, Deducting the recapture. Free tax programs Limits on IRAs, IRA contribution and deduction limits. Free tax programs Marital, Marital deduction. Free tax programs Dependents Exemption for, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Qualifying child, Exemptions for Dependents Qualifying child (Table 3), Table 3. Free tax programs Overview of the Rules for Claiming an Exemption for a Dependent Qualifying relative, Exemptions for Dependents Qualifying relative (Table 3), Table 3. Free tax programs Overview of the Rules for Claiming an Exemption for a Dependent Social security numbers, Reminders Divorce decrees Absolute decree, Ending the Marital Community Amended, Amended instrument. Free tax programs Costs of getting, Costs of Getting a Divorce Defined for purposes of alimony, Divorce or separation instrument. Free tax programs Invalid, Invalid decree. Free tax programs Unmarried persons, Unmarried persons. Free tax programs Divorced parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Child custody, Custodial parent and noncustodial parent. Free tax programs Domestic relations orders (see Qualified domestic relations orders (QDROs)) Domicile, Community Income E Earned income, Earned income. Free tax programs Equitable relief (see Relief from joint liability) Estimated tax, Tax Withholding and Estimated Tax Joint payments, Joint estimated tax payments. Free tax programs Exemptions, Exemptions, Special Rule for Qualifying Child of More Than One Person Dependents, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Personal, Personal Exemptions Spouse, Exemption for Your Spouse F Fees for tax advice, Fees for tax advice. Free tax programs Filing status, Filing Status, More information. Free tax programs Head of household, Requirements. Free tax programs Form 1040 Deducting alimony paid, Deducting alimony paid. Free tax programs Reporting alimony received, Reporting alimony received. Free tax programs Form 1040X Annulment, decree of, Unmarried persons. Free tax programs Form 8332 Release of exemption to noncustodial parent, Written declaration. Free tax programs Form 8379 Injured spouse, Injured spouse. Free tax programs Form 8857 Innocent spouse relief, Relief from joint liability. Free tax programs Form W-4 Withholding, Tax Withholding and Estimated Tax Form W-7 Individual taxpayer identification number (ITIN), Reminders Former spouse Defined for purposes of alimony, Spouse or former spouse. Free tax programs Free tax services, How To Get Tax Help G Gift tax, Gift Tax on Property Settlements, Annual exclusion. Free tax programs , Gift Tax Return H Head of household, Head of Household Health savings accounts (HSAs), Health savings account (HSA). Free tax programs Help (see Tax help) Home owned jointly Alimony payments for, Payments for jointly-owned home. Free tax programs Expenses for, as alimony (Table 4), Table 4. Free tax programs Expenses for a Jointly-Owned Home Sale of, Sale of home. Free tax programs HSAs (Health savings accounts), Health savings account (HSA). Free tax programs I Identification number, Reminders Income, Community Income (see also Community income) Alimony received, Reporting alimony received. Free tax programs Individual retirement arrangements (IRAs), Individual Retirement Arrangements, IRA contribution and deduction limits. Free tax programs Individual taxpayer identification numbers (ITINs), Reminders Injured spouse, Injured spouse. Free tax programs Innocent spouse relief, Relief from joint liability. Free tax programs Insurance premiums, Life insurance premiums. Free tax programs Invalid decree, Invalid decree. Free tax programs IRAs (Individual retirement arrangements), Individual Retirement Arrangements, IRA contribution and deduction limits. Free tax programs Itemized deductions on separate returns, Itemized deductions. Free tax programs ITINs (Individual taxpayer identification numbers), Reminders J Joint liability Relief from, Reminders, Relief from joint liability. Free tax programs Joint returns, Married Filing Jointly Change from separate return, Joint return after separate returns. Free tax programs Change to separate return, Separate returns after joint return. Free tax programs Divorced taxpayers, Divorced taxpayers. Free tax programs Exemption for spouse, Joint return. Free tax programs Joint and individual liability, Joint and individual liability. Free tax programs Relief from joint liability, Relief from joint liability. Free tax programs Signing, Signing a joint return. Free tax programs Jointly-owned home Alimony payments for, Payments for jointly-owned home. Free tax programs Expenses for, as alimony (Table 4), Table 4. Free tax programs Expenses for a Jointly-Owned Home Sale of, Sale of Jointly-Owned Property, Sale of home. Free tax programs K Kidnapped child Head of household status and, Kidnapped child. Free tax programs L Liability for taxes (see Relief from joint liability) Life insurance premiums as alimony, Life insurance premiums. Free tax programs M Marital community, ending, Ending the Marital Community Marital status, Marital status. Free tax programs Married persons, Married persons. Free tax programs Medical savings accounts (MSAs), Archer medical savings account (MSA). Free tax programs Missing children, photographs of, Reminders More information (see Tax help) Mortgage payments as alimony, Payments for jointly-owned home. Free tax programs MSAs (Medical savings accounts), Archer medical savings account (MSA). Free tax programs N Name, change of, Reminders Nondeductible expenses, Nondeductible expenses. Free tax programs Nonresident aliens Joint returns, Nonresident alien. Free tax programs Withholding, Withholding on nonresident aliens. Free tax programs P Parent Head of household, claim for, Special rule for parent. Free tax programs Parents, divorced or separated, Children of Divorced or Separated Parents (or Parents Who Live Apart) Personal exemptions, Personal Exemptions Phaseout of Exemptions, Phaseout of Exemptions Property settlements, Property Settlements, Sale of home. Free tax programs Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified Domestic Relations Order, Benefits paid to a child or other dependent. Free tax programs , Benefits paid to a spouse or former spouse. Free tax programs Qualifying child, exemption for, Exemptions for Dependents Qualifying child, exemption for (Table 3), Table 3. Free tax programs Overview of the Rules for Claiming an Exemption for a Dependent Qualifying person, head of household, Qualifying person. Free tax programs Table 2, Table 2. Free tax programs Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Qualifying relative, exemption for, Exemptions for Dependents Qualifying relative, exemption for (Table 3), Table 3. Free tax programs Overview of the Rules for Claiming an Exemption for a Dependent R Recapture of alimony, Recapture of Alimony Refunds Injured spouse, community property, Injured spouse. Free tax programs Spouse's debts, applied to, Tax refund applied to spouse's debts. Free tax programs Release of exemption to noncustodial parent, Written declaration. Free tax programs Revocation, Revocation of release of claim to an exemption. Free tax programs Relief from joint liability, Reminders, Relief from joint liability. Free tax programs Relief from separate return liability Community income, Relief from liability arising from community property law. Free tax programs Reporting requirements Alimony received, Reporting alimony received. Free tax programs Returns Amended return required, Unmarried persons. Free tax programs Joint (see Joint returns) Separate (see Separate returns) Rollovers, Rollovers. Free tax programs S Sales of jointly-owned property, Sale of Jointly-Owned Property Section 1041 election, Basis of property received. Free tax programs Separate maintenance decrees, Unmarried persons. Free tax programs , Divorce or separation instrument. Free tax programs , Ending the Marital Community Separate returns, Married Filing Separately Change to or from joint return, Joint return after separate returns. Free tax programs Community or separate income, Community or separate income. Free tax programs Exemption for spouse, Separate return. Free tax programs Itemized deductions, Itemized deductions. Free tax programs Relief from liability, Relief from liability arising from community property law. Free tax programs Separate liability, Separate liability. Free tax programs Tax consequences, Separate returns may give you a higher tax. Free tax programs Separated parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Separation agreements, Ending the Marital Community Defined for purposes of alimony, Divorce or separation instrument. Free tax programs Separation of liability (see Relief from joint liability) Settlement of property (see Property settlements) Social security benefits, Social security benefits. Free tax programs Social security numbers (SSNs) Alimony recipient's number required, Alimony Dependents, Reminders Spousal IRA, Spousal IRA. Free tax programs Spouse Defined for purposes of alimony, Spouse or former spouse. Free tax programs Refund applied to debts, Tax refund applied to spouse's debts. Free tax programs Statute of limitations Amended return, Unmarried persons. Free tax programs Injured spouse allocation, Injured spouse. Free tax programs T Tables and figures Exemption for dependents (Table 3), Table 3. Free tax programs Overview of the Rules for Claiming an Exemption for a Dependent Itemized deductions on separate returns (Table 1), Table 1. Free tax programs Itemized Deductions on Separate Returns Jointly-owned home, expenses for, as alimony (Table 4), Table 4. Free tax programs Expenses for a Jointly-Owned Home Property transferred pursuant to divorce (Table 5), Table 5. Free tax programs Property Transferred Pursuant to Divorce Qualifying person for head of household (Table 2), Table 2. Free tax programs Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Tax advice fees, Fees for tax advice. Free tax programs Tax help, How To Get Tax Help Tax withholding (see Withholding) Taxpayer Advocate, The Taxpayer Advocate Service is Here to Help You. Free tax programs Taxpayer identification numbers, Reminders Third parties Alimony payments to, Payments to a third party. Free tax programs , Payments to a third party. Free tax programs Property settlements, transfers to, Transfers to third parties. Free tax programs Tiebreaker rules, Tiebreaker rules. Free tax programs TTY/TDD information, How To Get Tax Help U Underpayment of alimony, Underpayment. Free tax programs Unmarried persons, Unmarried persons. Free tax programs W Withholding Change of, Reminders, Tax Withholding and Estimated Tax Nonresident aliens, Withholding on nonresident aliens. Free tax programs Worksheets Recapture of alimony (Worksheet 1), How to figure and report the recapture. Free tax programs Prev  Up     Home   More Online Publications
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The Eldercare Locator is the first step to finding resources for older adults in any U.S. community. It is a free national service of the Administration on Aging that provides an instant connection to resources that enable older persons to live independently in their communities and offers support for caregivers. The Eldercare Locator is administered by The National Association of Area Agencies on Aging (n4a).

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