Form 8832, Entity Classification Election

Form 8832, Entity Classification Election, is used by eligible entities to choose how they are classified for federal tax purposes: as an association taxable as a corporation or as a partnership, or as an entity inseparable from its owner.
Forms and Instructions

Publication 1819, LifeCycle: Divorce and non-custodial, separated, or never married parents

Publication 1819, Divorce and non-custodial, separated, or never married parents, presents basic information about some of the tax consequences of a divorce and some tax issues of non-custodial, separated, or never married parents.
Forms and Instructions