Publication 504

Publication 504

A form published by the IRS explaining the tax treatment of alimony, child support and other information pertinent to divorced and separated persons.
References in periodicals archive ?
IRS Publication 504, Divorced or Separated Individuals, provides an illustration of excess alimony payments and the resulting recapture of payor deductions.
Additionally, the IRS modified publication 504 to remove the marriage requirement when applying the section 152(e) support test.