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:
  • You exclude income from Puerto Rico, or use Form 2555 or Form 2555-EZ (foreign earned income), or Form 4563 (residents of American Samoa).
  • Your adjusted gross income is greater than $110,000 (married filing jointly), $55,000 (married filing jointly), or $75,000 (all others).
  • You have three or more qualifying children. and claim any of these credits: the adoption credit, the mortgage interest credit, or the District of Columbia first-time homebuyer credit.
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.

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