Appendix One

• Author: Brian C. Vertz and Mitchell E. Benson
• Pages: 411-413

A-1

APPENDICES

1. Proposed Forms of Orders and Judgments With Income Tax Consideration Under DRTRA

I. Final Judgment - Resolution of proceedings to modify pre-TCJA alimony

or spousal support - preserving deductible/taxable treatment

II. Final Judgment - Resolution of proceedings to modify pre-TCJA alimony

or spousal support - modifying deductible/taxable treatment

III. Clause for insertion in f‌inal judgment whenever there is to be a transfer of property

2. Recapture Computation Schedules

3. IRS Form 8332, Release/Revocation of Claim of Exemption

for Child of Divorced or Separated Parents

4. IRS Form 2120, Multiple Support Declaration

5. IRS Form 8615, Tax for Certain Children Who Have Unearned Income

6. IRS Form 8857, Request for Innocent Spouse Relief (Rev. January 2014)

7. Some Clauses to Achieve Lester Results

8. Internal Revenue Service Notice 97-10

9. Internal Revenue Service Notice 97-11

10. Rev. Rul. 2002-22 and Rev. Rul. 2004-60 (Stock Options)

11. IRS Form 8879, IRS e-f‌ile Signature Authorization

12. [Reserved]

13A. Benef‌iciary Designation or Change

13B. Individual Retirement Account Change of Benef‌iciary

14. Useful Clauses

15. IRS Form 8379, Injured Spouse Allocation

16. Treas. Reg. §1.1041-2

17. Itemized Deductions on Separate Returns

APPENDICES