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TABLE OF CONTENTS Preface Author Background and VITA JOINT RETURN, SEPARATE RETURNS, OR NO RETURN Joint or Separate Returns, Requirements for Joint Return, Changing From Separate to Joint or Joint to Separate, Signing the Return -Tacit Consent Doctrine, Innocent Spouse Rule and Other Relief Provisions, Preparing Separate Returns, Preparing No Returns REQUIREMENTS FOR HEAD OF HOUSEHOLD DEPENDENTS SPECIAL RULES Married Individuals Living Apart, Support Test for Children of Divorced or Separated Parents, Custody Considerations for Dependents SUPPORT REQUIREMENTS FOR DEPENDENTS EXAMPLES OF I.R.C. SECTION 2(b), 7703(b), AND 152(e) Filing Status and Exemptions CHILD CARE CREDIT CHILD TAX CREDIT EDUCATION CREDITS AND IRA EARNED INCOME CREDIT MEDICAL EXPENSES FOR DEPENDENT AND SPOUSE TAX CONSIDERATIONS FOR ADOPTED AND FOSTER CHILDREN TAXATION OF MINOR CHILDREN General Filing Requirements, The Kiddie Tax- Which Parent Pays PROPERTY TRANSFERS INCIDENT TO A DIVORCE Non-recognition of Gain, Transfer of IRA Accounts, Rollover of Gain on Sake of Family Residence, Exclusion of Gain for Taxpayers age 55 or Older INTEREST CONSIDERATIONS Qualified Residence Interest, Imputed Interest, Application to Transfer Incident to a Divorce ALIMONY General Rules, Child Support, Front-Loading and Recapture, Deductions, Designing Payment by Parties Not to be Alimony, Other Taxation, Life Insurance as Alimony, Expenses of a Residence as Alimony, Payment of Debts and Liabilities LEGAL AND PROFESSIONAL FEES WHICH, WHEN, AND HOW TO DEDUCT MISCELLANEOUS TAX-RELATED CLAUSES FOR MARITAL SETTLEMENT AGREEMENTS UNDERSTANDING QUALIFIED DOMESTIC RELATIONS ORDERS USING THE TAX ADJUSTED BALANCE SHEET APPENDICES A. Tax Attributes of Children- Filing Status, AGI Phase-outs, Dependency Required B. Tax Attributes of Children- Comparison of Residential and Nonresidental Parent Close Window