Updated October 21, 2026. Quick answer: Publication 504 is the IRS guide to the tax rules for people who are divorced or separated, and the web edition is for 2025 returns. It covers filing status, who claims the children, alimony, property settlements and community property. On alimony, it says payments are not deductible under an agreement made after December 31, 2018.
Quick reference
| Item | As the IRS publication states it |
|---|---|
| Alimony not deductible if the agreement was made after (Alimony) | December 31, 2018 |
| Capital loss deduction limit on a separate return (Married Filing Separately) | $1,500 (instead of $3,000 on a joint return) |
| Dependent care assistance exclusion on a separate return (Married Filing Separately) | $2,500 (instead of $5,000 on a joint return) |
| Gross income test for a qualifying relative in 2025 (Dependents) | less than $5,200 |
| Gift tax annual exclusion per person in 2025 (Gift Tax on Property Settlements) | $19,000 |
| Main home gain exclusion (Sale of Jointly Owned Property) | $250,000 (up to $500,000 on a joint return) |
| Penalty for not giving a required SSN or ITIN (Alimony) | $50 |
What the publication covers
The introduction says “This publication explains tax rules that apply if you are divorced or separated from your spouse.” It adds “It covers general filing information and can help you choose your filing status.” The IRS page carries the cover line “For use in preparing 2025 Returns”.
The introduction also says “The publication also discusses payments and transfers of property that often occur as a result of divorce and how you must treat them on your tax return.”
Chapters and parts in plain words
- Filing Status: marital status, married filing jointly, married filing separately and head of household.
- Dependents: the qualifying child and qualifying relative rules, and the special rules for children of divorced or separated parents, including the custodial and noncustodial parent.
- Alimony: what counts, deducting alimony paid, reporting alimony received, and the separate rules for instruments executed before 2019 and after 2018.
- Recapture of Alimony, for older instruments.
- Qualified Domestic Relations Orders and Individual Retirement Arrangements after a divorce.
- Property Settlements, transfers between spouses and the gift tax return.
- Sale of Jointly Owned Property, Costs of Getting a Divorce, Tax Withholding and Estimated Tax.
- Community Property, including community income and ending the marital community.
Tables and worksheets inside it
- Table 1, Itemized Deductions on Separate Returns.
- Table 2, Who Is a Qualifying Person Qualifying You To File as Head of Household.
- Table 3, Overview of the Rules for Claiming a Dependent.
- Table 4, Expenses for a Jointly Owned Home.
- Worksheet 1, Recapture of Alimony.
On this site, head of household with a parent and filing status in the year of divorce go with the filing status part, and Form 8332 goes with the claim to a child.
The figures that matter
On alimony under older agreements, the Alimony section says “Alimony is deductible by the payer, and the recipient must include it in income if you entered into a divorce or separation agreement on or before December 31, 2018.”
The same section says “Alimony paid is not deductible if you entered into a divorce or separation agreement after December 31, 2018.”
On custody for a child, the publication says “The custodial parent is the parent with whom the child lived for the greater number of nights during the year.” It continues “If the child lived with each parent for an equal number of nights during the year, the custodial parent is the parent with the higher adjusted gross income.”
On head of household, the Requirements list includes “You paid more than half the cost of keeping up a home for the year.”
On a separate return, the publication says “Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return).”
On the home, the publication says “If you sold your main home, you may be able to exclude up to $250,000 (up to $500,000 if you and your spouse file a joint return) of gain on the sale.”
On the gift tax, it says “The first $19,000 of gifts of present interests to each person during 2025 isn’t subject to gift tax.”
Where it points elsewhere
On withholding, the publication says “When you become divorced or separated, you will usually have to file a new Form W-4 with your employer to claim your proper withholding.” For dependents it points to Publication 501, and for home sales to Publication 523. On this site, estimated taxes after divorce, Schedule 1 lines 2a and 2b and Schedule 1 lines 18 and 19 cover the matching return lines.
Where this comes from
The IRS page About Publication 504 opens with “Publication 504 explains tax rules that apply if you are divorced or separated from your spouse.” It links the PDF and eBook editions and the earlier revisions of the publication.
This page describes the web edition of Publication 504 (2025), Divorced or Separated Individuals, as served on irs.gov on October 21, 2026. The IRS can revise a publication after we read it, and the IRS page controls. General information, not tax or legal advice.
Common mistakes
- Treating all alimony as deductible. The date of the agreement controls, and the publication says “Alimony paid is not deductible if you entered into a divorce or separation agreement after December 31, 2018.”
- Assuming Form 8332 moves every benefit with the child. The publication says “Form 8332 doesn’t apply to other tax benefits, such as the earned income credit, dependent care credit, or head of household filing status”
- Deducting the cost of the divorce itself. The publication says “You can’t deduct legal fees and court costs for getting a divorce.”
- Skipping the SSN on an alimony return. The publication says “If you don’t provide your spouse’s SSN or ITIN, you may have to pay a $50 penalty and your deduction may be disallowed”
Related: IRS publications by number, Filing status in the year of divorce, Head of household with a parent, Form 8332 and the child tax credit, Schedule 1 lines 2a and 2b, alimony received, Schedule 1 lines 18 and 19, alimony paid, Estimated taxes after divorce, and Home sale exclusion in divorce.
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Answer againSources
- IRS, Publication 504 (2025), Divorced or Separated Individuals (irs.gov): https://www.irs.gov/publications/p504
- IRS, About Publication 504, Divorced or Separated Individuals (irs.gov): https://www.irs.gov/forms-pubs/about-publication-504
Read from the IRS pages linked above on October 21, 2026. General information, not tax or legal advice. The IRS publication and the instructions for your own form control, and your own facts decide the outcome.