File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

1040nr Ez Download

File 2011 Tax ReturnH & R Block Free1040 Ez 2011File Only State Taxes Online Free2010 Tax1040ez Tax Form InstructionsHow To File An Amended Tax Return OnlineTaxact2012Federal Tax Forms And State FormsH&r Block Military TaxFiling Tax ExtensionH And R Block Free FilingHow To File Your Taxes Online For FreeWww Hnrblock ComFiling Tax AmendmentFreefile Irs GovWho Can Use 1040ezWhere To File A 1040xState Tax Filing1040 Ez Turbo TaxFree Tax Return OnlineTax Amendment FormsFile Taxes Online Free 2012Tax Filing TipsFiling 2010 TaxesFree Amended ReturnFile Amended Return OnlineTurbotax 2012 FreeHow To File State Income TaxIrs Tax ReturnIrs 2011 Tax Return1040 State Tax FormWhere Can I Efile My State Taxes For FreeForm 1040ez More:label_form_201040ez More:taxesForms To File 2011 TaxesFree Tax Filing Online StateIrs Ez Tax Form 2011I Didn T File 2011 TaxesAmend Irs Return1040a 2012

1040nr Ez Download

1040nr ez download 18. 1040nr ez download   Alimony Table of Contents IntroductionSpouse or former spouse. 1040nr ez download Divorce or separation instrument. 1040nr ez download Useful Items - You may want to see: General RulesMortgage payments. 1040nr ez download Taxes and insurance. 1040nr ez download Other payments to a third party. 1040nr ez download Instruments Executed After 1984Payments to a third party. 1040nr ez download Exception. 1040nr ez download Substitute payments. 1040nr ez download Specifically designated as child support. 1040nr ez download Contingency relating to your child. 1040nr ez download Clearly associated with a contingency. 1040nr ez download How To Deduct Alimony Paid How To Report Alimony Received Recapture Rule Introduction This chapter discusses the rules that apply if you pay or receive alimony. 1040nr ez download It covers the following topics. 1040nr ez download What payments are alimony. 1040nr ez download What payments are not alimony, such as child support. 1040nr ez download How to deduct alimony you paid. 1040nr ez download How to report alimony you received as income. 1040nr ez download Whether you must recapture the tax benefits of alimony. 1040nr ez download Recapture means adding back in your income all or part of a deduction you took in a prior year. 1040nr ez download Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. 1040nr ez download It does not include voluntary payments that are not made under a divorce or separation instrument. 1040nr ez download Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. 1040nr ez download Although this chapter is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. 1040nr ez download To be alimony, a payment must meet certain requirements. 1040nr ez download Different requirements generally apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. 1040nr ez download This chapter discusses the rules for payments under instruments executed after 1984. 1040nr ez download If you need the rules for payments under pre-1985 instruments, get and keep a copy of the 2004 version of Publication 504. 1040nr ez download That was the last year the information on pre-1985 instruments was included in Publication 504. 1040nr ez download Use Table 18-1 in this chapter as a guide to determine whether certain payments are considered alimony. 1040nr ez download Definitions. 1040nr ez download   The following definitions apply throughout this chapter. 1040nr ez download Spouse or former spouse. 1040nr ez download   Unless otherwise stated, the term “spouse” includes former spouse. 1040nr ez download Divorce or separation instrument. 1040nr ez download   The term “divorce or separation instrument” means: A decree of divorce or separate maintenance or a written instrument incident to that decree, A written separation agreement, or A decree or any type of court order requiring a spouse to make payments for the support or maintenance of the other spouse. 1040nr ez download This includes a temporary decree, an interlocutory (not final) decree, and a decree of alimony pendente lite (while awaiting action on the final decree or agreement). 1040nr ez download Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. 1040nr ez download Payments not alimony. 1040nr ez download   Not all payments under a divorce or separation instrument are alimony. 1040nr ez download Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained under Community Property in Publication 504, Payments to keep up the payer's property, or Use of the payer's property. 1040nr ez download Payments to a third party. 1040nr ez download   Cash payments, checks, or money orders to a third party on behalf of your spouse under the terms of your divorce or separation instrument can be alimony, if they otherwise qualify. 1040nr ez download These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. 1040nr ez download ), taxes, tuition, etc. 1040nr ez download The payments are treated as received by your spouse and then paid to the third party. 1040nr ez download Life insurance premiums. 1040nr ez download   Alimony includes premiums you must pay under your divorce or separation instrument for insurance on your life to the extent your spouse owns the policy. 1040nr ez download Payments for jointly-owned home. 1040nr ez download   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse, some of your payments may be alimony. 1040nr ez download Mortgage payments. 1040nr ez download   If you must pay all the mortgage payments (principal and interest) on a jointly-owned home, and they otherwise qualify as alimony, you can deduct one-half of the total payments as alimony. 1040nr ez download If you itemize deductions and the home is a qualified home, you can claim one-half of the interest in figuring your deductible interest. 1040nr ez download Your spouse must report one-half of the payments as alimony received. 1040nr ez download If your spouse itemizes deductions and the home is a qualified home, he or she can claim one-half of the interest on the mortgage in figuring deductible interest. 1040nr ez download Taxes and insurance. 1040nr ez download   If you must pay all the real estate taxes or insurance on a home held as tenants in common, you can deduct one-half of these payments as alimony. 1040nr ez download Your spouse must report one-half of these payments as alimony received. 1040nr ez download If you and your spouse itemize deductions, you can each claim one-half of the real estate taxes and none of the home insurance. 1040nr ez download    If your home is held as tenants by the entirety or joint tenants, none of your payments for taxes or insurance are alimony. 1040nr ez download But if you itemize deductions, you can claim all of the real estate taxes and none of the home insurance. 1040nr ez download Other payments to a third party. 1040nr ez download   If you made other third-party payments, see Publication 504 to see whether any part of the payments qualifies as alimony. 1040nr ez download Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. 1040nr ez download Exception for instruments executed before 1985. 1040nr ez download   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. 1040nr ez download A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. 1040nr ez download A temporary divorce or separation instrument executed before 1985 and incorporated into, or adopted by, a final decree executed after 1984 that: Changes the amount or period of payment, or Adds or deletes any contingency or condition. 1040nr ez download   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, get the 2004 version of Publication 504 at www. 1040nr ez download irs. 1040nr ez download gov/pub504. 1040nr ez download Example 1. 1040nr ez download In November 1984, you and your former spouse executed a written separation agreement. 1040nr ez download In February 1985, a decree of divorce was substituted for the written separation agreement. 1040nr ez download The decree of divorce did not change the terms for the alimony you pay your former spouse. 1040nr ez download The decree of divorce is treated as executed before 1985. 1040nr ez download Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. 1040nr ez download Example 2. 1040nr ez download Assume the same facts as in Example 1 except that the decree of divorce changed the amount of the alimony. 1040nr ez download In this example, the decree of divorce is not treated as executed before 1985. 1040nr ez download The alimony payments are subject to the rules for payments under instruments executed after 1984. 1040nr ez download Alimony requirements. 1040nr ez download   A payment to or for a spouse under a divorce or separation instrument is alimony if the spouses do not file a joint return with each other and all the following requirements are met. 1040nr ez download The payment is in cash. 1040nr ez download The instrument does not designate the payment as not alimony. 1040nr ez download Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. 1040nr ez download There is no liability to make any payment (in cash or property) after the death of the recipient spouse. 1040nr ez download The payment is not treated as child support. 1040nr ez download Each of these requirements is discussed below. 1040nr ez download Cash payment requirement. 1040nr ez download   Only cash payments, including checks and money orders, qualify as alimony. 1040nr ez download The following do not qualify as alimony. 1040nr ez download Transfers of services or property (including a debt instrument of a third party or an annuity contract). 1040nr ez download Execution of a debt instrument by the payer. 1040nr ez download The use of the payer's property. 1040nr ez download Payments to a third party. 1040nr ez download   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. 1040nr ez download See Payments to a third party under General Rules, earlier. 1040nr ez download   Also, cash payments made to a third party at the written request of your spouse may qualify as alimony if all the following requirements are met. 1040nr ez download The payments are in lieu of payments of alimony directly to your spouse. 1040nr ez download The written request states that both spouses intend the payments to be treated as alimony. 1040nr ez download You receive the written request from your spouse before you file your return for the year you made the payments. 1040nr ez download Payments designated as not alimony. 1040nr ez download   You and your spouse can designate that otherwise qualifying payments are not alimony. 1040nr ez download You do this by including a provision in your divorce or separation instrument that states the payments are not deductible as alimony by you and are excludable from your spouse's income. 1040nr ez download For this purpose, any instrument (written statement) signed by both of you that makes this designation and that refers to a previous written separation agreement is treated as a written separation agreement (and therefore a divorce or separation instrument). 1040nr ez download If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. 1040nr ez download   Your spouse can exclude the payments from income only if he or she attaches a copy of the instrument designating them as not alimony to his or her return. 1040nr ez download The copy must be attached each year the designation applies. 1040nr ez download Spouses cannot be members of the same household. 1040nr ez download    Payments to your spouse while you are members of the same household are not alimony if you are legally separated under a decree of divorce or separate maintenance. 1040nr ez download A home you formerly shared is considered one household, even if you physically separate yourselves in the home. 1040nr ez download   You are not treated as members of the same household if one of you is preparing to leave the household and does leave no later than 1 month after the date of the payment. 1040nr ez download Exception. 1040nr ez download   If you are not legally separated under a decree of divorce or separate maintenance, a payment under a written separation agreement, support decree, or other court order may qualify as alimony even if you are members of the same household when the payment is made. 1040nr ez download Table 18-1. 1040nr ez download Alimony Requirements (Instruments Executed After 1984) Payments ARE alimony if all of the following are true: Payments are NOT alimony if any of the following are true: Payments are required by a divorce or separation instrument. 1040nr ez download Payments are not required by a divorce or separation instrument. 1040nr ez download Payer and recipient spouse do not file a joint return with each other. 1040nr ez download Payer and recipient spouse file a joint return with each other. 1040nr ez download Payment is in cash (including checks or money orders). 1040nr ez download Payment is: Not in cash, A noncash property settlement, Spouse's part of community income, or To keep up the payer's property. 1040nr ez download Payment is not designated in the instrument as not alimony. 1040nr ez download Payment is designated in the instrument as not alimony. 1040nr ez download Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. 1040nr ez download Spouses legally separated under a decree of divorce or separate maintenance are members of the same household. 1040nr ez download Payments are not required after death of the recipient spouse. 1040nr ez download Payments are required after death of the recipient spouse. 1040nr ez download Payment is not treated as child support. 1040nr ez download Payment is treated as child support. 1040nr ez download These payments are deductible by the payer and includible in income by the recipient. 1040nr ez download These payments are neither deductible by the payer nor includible in income by the recipient. 1040nr ez download Liability for payments after death of recipient spouse. 1040nr ez download   If any part of payments you make must continue to be made for any period after your spouse's death, that part of your payments is not alimony, whether made before or after the death. 1040nr ez download If all of the payments would continue, then none of the payments made before or after the death are alimony. 1040nr ez download   The divorce or separation instrument does not have to expressly state that the payments cease upon the death of your spouse if, for example, the liability for continued payments would end under state law. 1040nr ez download Example. 1040nr ez download You must pay your former spouse $10,000 in cash each year for 10 years. 1040nr ez download Your divorce decree states that the payments will end upon your former spouse's death. 1040nr ez download You must also pay your former spouse or your former spouse's estate $20,000 in cash each year for 10 years. 1040nr ez download The death of your spouse would not terminate these payments under state law. 1040nr ez download The $10,000 annual payments may qualify as alimony. 1040nr ez download The $20,000 annual payments that do not end upon your former spouse's death are not alimony. 1040nr ez download Substitute payments. 1040nr ez download   If you must make any payments in cash or property after your spouse's death as a substitute for continuing otherwise qualifying payments before the death, the otherwise qualifying payments are not alimony. 1040nr ez download To the extent that your payments begin, accelerate, or increase because of the death of your spouse, otherwise qualifying payments you made may be treated as payments that were not alimony. 1040nr ez download Whether or not such payments will be treated as not alimony depends on all the facts and circumstances. 1040nr ez download Example 1. 1040nr ez download Under your divorce decree, you must pay your former spouse $30,000 annually. 1040nr ez download The payments will stop at the end of 6 years or upon your former spouse's death, if earlier. 1040nr ez download Your former spouse has custody of your minor children. 1040nr ez download The decree provides that if any child is still a minor at your spouse's death, you must pay $10,000 annually to a trust until the youngest child reaches the age of majority. 1040nr ez download The trust income and corpus (principal) are to be used for your children's benefit. 1040nr ez download These facts indicate that the payments to be made after your former spouse's death are a substitute for $10,000 of the $30,000 annual payments. 1040nr ez download Of each of the $30,000 annual payments, $10,000 is not alimony. 1040nr ez download Example 2. 1040nr ez download Under your divorce decree, you must pay your former spouse $30,000 annually. 1040nr ez download The payments will stop at the end of 15 years or upon your former spouse's death, if earlier. 1040nr ez download The decree provides that if your former spouse dies before the end of the 15-year period, you must pay the estate the difference between $450,000 ($30,000 × 15) and the total amount paid up to that time. 1040nr ez download For example, if your spouse dies at the end of the tenth year, you must pay the estate $150,000 ($450,000 − $300,000). 1040nr ez download These facts indicate that the lump-sum payment to be made after your former spouse's death is a substitute for the full amount of the $30,000 annual payments. 1040nr ez download None of the annual payments are alimony. 1040nr ez download The result would be the same if the payment required at death were to be discounted by an appropriate interest factor to account for the prepayment. 1040nr ez download Child support. 1040nr ez download   A payment that is specifically designated as child support or treated as specifically designated as child support under your divorce or separation instrument is not alimony. 1040nr ez download The amount of child support may vary over time. 1040nr ez download Child support payments are not deductible by the payer and are not taxable to the recipient. 1040nr ez download Specifically designated as child support. 1040nr ez download   A payment will be treated as specifically designated as child support to the extent that the payment is reduced either: On the happening of a contingency relating to your child, or At a time that can be clearly associated with the contingency. 1040nr ez download A payment may be treated as specifically designated as child support even if other separate payments are specifically designated as child support. 1040nr ez download Contingency relating to your child. 1040nr ez download   A contingency relates to your child if it depends on any event relating to that child. 1040nr ez download It does not matter whether the event is certain or likely to occur. 1040nr ez download Events relating to your child include the child's: Becoming employed, Dying, Leaving the household, Leaving school, Marrying, or Reaching a specified age or income level. 1040nr ez download Clearly associated with a contingency. 1040nr ez download   Payments that would otherwise qualify as alimony are presumed to be reduced at a time clearly associated with the happening of a contingency relating to your child only in the following situations. 1040nr ez download The payments are to be reduced not more than 6 months before or after the date the child will reach 18, 21, or local age of majority. 1040nr ez download The payments are to be reduced on two or more occasions that occur not more than 1 year before or after a different one of your children reaches a certain age from 18 to 24. 1040nr ez download This certain age must be the same for each child, but need not be a whole number of years. 1040nr ez download In all other situations, reductions in payments are not treated as clearly associated with the happening of a contingency relating to your child. 1040nr ez download   Either you or the IRS can overcome the presumption in the two situations above. 1040nr ez download This is done by showing that the time at which the payments are to be reduced was determined independently of any contingencies relating to your children. 1040nr ez download For example, if you can show that the period of alimony payments is customary in the local jurisdiction, such as a period equal to one-half of the duration of the marriage, you can overcome the presumption and may be able to treat the amount as alimony. 1040nr ez download How To Deduct Alimony Paid You can deduct alimony you paid, whether or not you itemize deductions on your return. 1040nr ez download You must file Form 1040. 1040nr ez download You cannot use Form 1040A or Form 1040EZ. 1040nr ez download Enter the amount of alimony you paid on Form 1040, line 31a. 1040nr ez download In the space provided on line 31b, enter your spouse's social security number (SSN) or individual taxpayer identification number (ITIN). 1040nr ez download If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. 1040nr ez download Show the SSN or ITIN and amount paid to each other recipient on an attached statement. 1040nr ez download Enter your total payments on line 31a. 1040nr ez download You must provide your spouse's SSN or ITIN. 1040nr ez download If you do not, you may have to pay a $50 penalty and your deduction may be disallowed. 1040nr ez download For more information on SSNs and ITINs, see Social Security Number (SSN) in chapter 1. 1040nr ez download How To Report Alimony Received Report alimony you received as income on Form 1040, line 11. 1040nr ez download You cannot use Form 1040A or Form 1040EZ. 1040nr ez download You must give the person who paid the alimony your SSN or ITIN. 1040nr ez download If you do not, you may have to pay a $50 penalty. 1040nr ez download Recapture Rule If your alimony payments decrease or end during the first 3 calendar years, you may be subject to the recapture rule. 1040nr ez download If you are subject to this rule, you have to include in income in the third year part of the alimony payments you previously deducted. 1040nr ez download Your spouse can deduct in the third year part of the alimony payments he or she previously included in income. 1040nr ez download The 3-year period starts with the first calendar year you make a payment qualifying as alimony under a decree of divorce or separate maintenance or a written separation agreement. 1040nr ez download Do not include any time in which payments were being made under temporary support orders. 1040nr ez download The second and third years are the next 2 calendar years, whether or not payments are made during those years. 1040nr ez download The reasons for a reduction or end of alimony payments that can require a recapture include: A change in your divorce or separation instrument, A failure to make timely payments, A reduction in your ability to provide support, or A reduction in your spouse's support needs. 1040nr ez download When to apply the recapture rule. 1040nr ez download   You are subject to the recapture rule in the third year if the alimony you pay in the third year decreases by more than $15,000 from the second year or the alimony you pay in the second and third years decreases significantly from the alimony you pay in the first year. 1040nr ez download   When you figure a decrease in alimony, do not include the following amounts. 1040nr ez download Payments made under a temporary support order. 1040nr ez download Payments required over a period of at least 3 calendar years that vary because they are a fixed part of your income from a business or property, or from compensation for employment or self-employment. 1040nr ez download Payments that decrease because of the death of either spouse or the remarriage of the spouse receiving the payments before the end of the third year. 1040nr ez download Figuring the recapture. 1040nr ez download   You can use Worksheet 1 in Publication 504 to figure recaptured alimony. 1040nr ez download Including the recapture in income. 1040nr ez download   If you must include a recapture amount in income, show it on Form 1040, line 11 (“Alimony received”). 1040nr ez download Cross out “received” and enter “recapture. 1040nr ez download ” On the dotted line next to the amount, enter your spouse's last name and SSN or ITIN. 1040nr ez download Deducting the recapture. 1040nr ez download   If you can deduct a recapture amount, show it on Form 1040, line 31a (“Alimony paid”). 1040nr ez download Cross out “paid” and enter “recapture. 1040nr ez download ” In the space provided, enter your spouse's SSN or ITIN. 1040nr ez download Prev  Up  Next   Home   More Online Publications
Español

  • Car-Crash Scams on the Rise
    Gangs of thieves stage accidents, fake injuries and then collect millions in fraudulent insurance claims. The criminals usually work in groups to stage the accidents and make fraudulent insurance claims. A typical scam might include paid witnesses, several drivers, passengers who will claim injuries, and medical providers who will make false claims for the treatment. Questionable insurance claims from such staged crashes are on the rise, the National Insurance Crime Bureau reported this week, up 46% from 2007 to 2009. Florida leads the list of states with the highest number of claims from staged accidents in the three years (3,006), followed by New York (1,680), California (1,619), Texas (792) and Illinois (433).
  • No-Fault Insurance Fraud in New York State is Ramping Up Premiums
    Fraud is driving up the cost of auto insurance for New York State drivers, particularly those who live in New York City's five boroughs and its neighboring suburbs. As a result, some people are paying four times more for no-fault auto insurance than the state average and seven times more than drivers in Albany, which has fewer cases of fraud.

The 1040nr Ez Download

1040nr ez download Publication 526 - Additional Material Prev  Up  Next   Home   More Online Publications