Your Family
Use these links to get forms and pubs relating to children, marriage and divorce.
Here are forms and publications you may need as a result of having children, being married — or getting divorced. If there's a student in your family, see also Your Education.
Items on this page are divided into four categories:
- Exemptions and the Child Tax Credit
- Other Tax Benefits for Parents
- Children With Income
- Marriage and Divorce
Links point to the latest version posted on the IRS web site. If the current year's version does not appear, the IRS has not yet posted it.
Exemptions and the Child Tax Credit
| Pub 501 | Exemptions,
Standard Deduction, and Filing Information Download Provides details on (among other things) when you can claim someone as a dependent. |
| Form 8332 | Release of Claim to Exemption for Child
of Divorced or Separated Parents Form & Instructions Used when the custodial parent permits the other parent to claim the exemption. |
| Form 2120 | Multiple Support Declaration Form & Instructions Used to claim an exemption when there is no one person who meets the requirements to claim a child as a dependent because of the way support obligations are split. |
| Form 8901 | Information on
Qualifying Children Who Are Not Dependents Form & Instructions Used in relatively rare cases where the taxpayer can claim a child credit even though the taxpayer cannot claim an exemption. |
| Form 8812 | Additional
Child Tax Credit Form & Instructions Used when there are more than two qualifying children. |
| Pub 972 | Child
Tax Credit Download Provides worksheets for the special calculations needed if any of the following apply:
|
| Form 8914 | Exemption Amount for
Taxpayers Housing Midwestern Displaced Individuals Form & Instructions You may be eligible for an additional exemption amount if you provided housing free of charge for at least 60 days to one or more individuals displaced by certain disasters in the midwest. |
Other Tax Benefits for Parents
| Schedule EIC | Earned
Income Credit Qualifying Child Information Form & Instructions File this schedule if you claim the earned income credit and you have one or more qualifying children. |
| Form 2441 | Child
and Dependent Care Expenses Form Instructions Used to claim a tax credit for day care and similar expenses. |
| Pub 503 | Child
and Dependent Care Expenses Download More details concerning child and dependent care expenses. |
| Form 8839 | Qualified
Adoption Expenses Form Instructions Used to claim a credit for expenses incurred in adopting a child. |
Children With Income
On the subject of children with income, you may want to visit our Guide to Taxation of Minors, our Guide to Custodial Accounts or our page about Roth IRAs for Minors.
| Pub 929 | Tax
Rules for Children and Dependents Download Filing requirements, standard deduction, special rules for investment income of children under 14. |
| Form 8615 | Tax
for Children Who Have Investment Income Form Instructions Children that have investment income above an annual threshold ($1,700 for 2007) may have to use this form to calculate tax at their parents' rate. |
| Form 8814 | Parents'
Election to Report Child's Interest and Dividends Form & Instructions If your child has no income other than interest and dividends, you may be able to report that income on your own return using this form. |
Marriage and Divorce
| Pub 504 | Divorced
or Separated Individuals Download Alimony, child support and other tax issues relating to divorce and separation. |
| Pub 555 | Community
Property Download Special rules for married couples living in community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington and Wisconsin. |
| Form 8332 | Release of Claim to Exemption for Child
of Divorced or Separated Parents Form & Instructions Used when the custodial parent permits the other parent to claim the exemption. |
| Form 8379 | Injured Spouse Claim
and Allocation Form & Instructions If the IRS has applied your refund (or is likely to apply your refund) to the payment of a tax debt (or other debt, such as child support) owed by your spouse, use this form to apply for relief. See also Form 8857 below. |
| Form 8857 | Request
for Innocent Spouse Relief Form & Instructions If the IRS is trying to collect taxes your spouse should have paid, use this form to apply for relief. See also Form 8379 above. |
| Pub 971 | Innocent
Spouse Relief Download Further information about the relief from spousal tax liability. The latest edition of this publication was released July 2003. |
