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1040x Amended Tax Return

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1040x Amended Tax Return

1040x amended tax return 1. 1040x amended tax return   Filing Information Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Filing RequirementsWhen To File and Pay Foreign Currency Does My Return Have To Be On Paper? Where To File Nonresident Alien Spouse Treated as a ResidentSocial Security Number (SSN) How To Make the Choice Suspending the Choice Ending the Choice Estimated Tax Other Forms You May Have To File Topics - This chapter discusses: Whether you have to file a return, When to file your return and pay any tax due, How to treat foreign currency, How to file electronically, Where to file your return, When you can treat your nonresident alien spouse as a resident, and When you may have to make estimated tax payments. 1040x amended tax return Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 519 U. 1040x amended tax return S. 1040x amended tax return Tax Guide for Aliens 970 Tax Benefits for Education Form (and Instructions) 1040-ES Estimated Tax for Individuals 1040X Amended U. 1040x amended tax return S. 1040x amended tax return Individual Income Tax Return 2350 Application for Extension of Time To File U. 1040x amended tax return S. 1040x amended tax return Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 4868 Application for Automatic Extension of Time To File U. 1040x amended tax return S. 1040x amended tax return Individual Income Tax Return 8822 Change of Address See chapter 7 for information about getting these publications and forms. 1040x amended tax return Filing Requirements If you are a U. 1040x amended tax return S. 1040x amended tax return citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad. 1040x amended tax return Your income, filing status, and age generally determine whether you must file an income tax return. 1040x amended tax return Generally, you must file a return for 2013 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table. 1040x amended tax return Filing Status*   Amount Single $10,000 65 or older $11,500 Head of household $12,850 65 or older $14,350 Qualifying widow(er) $16,100 65 or older $17,300 Married filing jointly $20,000 Not living with spouse at end of year $3,900 One spouse 65 or older $21,200 Both spouses 65 or older $22,400 Married filing separately $3,900 *If you are the dependent of another taxpayer, see the instructions for Form 1040 for more information on whether you must file a return. 1040x amended tax return Gross income. 1040x amended tax return   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. 1040x amended tax return   For purposes of determining whether you must file a return, gross income includes any income that you can exclude as foreign earned income or as a foreign housing amount. 1040x amended tax return If you are self-employed, your gross income includes the amount on Part I, line 7 of Schedule C (Form 1040), Profit or Loss From Business, or line 1 of Schedule C-EZ (Form 1040), Net Profit From Business. 1040x amended tax return Self-employed individuals. 1040x amended tax return   If your net earnings from self-employment are $400 or more, you must file a return even if your gross income is below the amount listed for your filing status in the table shown earlier. 1040x amended tax return Net earnings from self-employment are defined in Publication 334, Tax Guide for Small Business. 1040x amended tax return 65 or older. 1040x amended tax return   You are considered to be age 65 on the day before your 65th birthday. 1040x amended tax return For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. 1040x amended tax return Residents of U. 1040x amended tax return S. 1040x amended tax return possessions. 1040x amended tax return   If you are (or were) a bona fide resident of a U. 1040x amended tax return S. 1040x amended tax return possession, you may be required to file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U. 1040x amended tax return S. 1040x amended tax return Possession. 1040x amended tax return See the instructions for the form for more information. 1040x amended tax return When To File and Pay If you file on a calendar year basis, the due date for filing your return is April 15 of the following year. 1040x amended tax return If you file on a fiscal year basis (a year ending on the last day of any month except December), the due date is 3 months and 15 days after the close of your fiscal year. 1040x amended tax return In general, the tax shown on your return should be paid by the due date of the return, without regard to any extension of time for filing the return. 1040x amended tax return When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. 1040x amended tax return — falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. 1040x amended tax return A tax return delivered by the U. 1040x amended tax return S. 1040x amended tax return mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed on or before that date. 1040x amended tax return See your Form 1040 or Form 1040A instructions for a list of designated delivery services. 1040x amended tax return Foreign wire transfers. 1040x amended tax return   If you have a U. 1040x amended tax return S. 1040x amended tax return bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). 1040x amended tax return If you do not have a U. 1040x amended tax return S. 1040x amended tax return bank account, ask if your financial institution has a U. 1040x amended tax return S. 1040x amended tax return affiliate that can help you make same-day wire transfers. 1040x amended tax return   For more information, visit www. 1040x amended tax return eftps. 1040x amended tax return gov. 1040x amended tax return Extensions You can get an extension of time to file your return. 1040x amended tax return In some circumstances, you also can get an extension of time to file and pay any tax due. 1040x amended tax return However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. 1040x amended tax return This publication discusses four extensions: an automatic 2-month extension, an automatic 6-month extension, an additional extension for taxpayers out of the country, and an extension of time to meet tests. 1040x amended tax return If you served in a combat zone or qualified hazardous duty area, see Publication 3 for a discussion of extensions of deadlines. 1040x amended tax return Automatic 2-month extension. 1040x amended tax return   You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U. 1040x amended tax return S. 1040x amended tax return citizen or resident alien, and on the regular due date of your return: You are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. 1040x amended tax return   If you use a calendar year, the regular due date of your return is April 15. 1040x amended tax return Even if you are allowed an extension, you will have to pay interest on any tax not paid by the regular due date of your return. 1040x amended tax return Married taxpayers. 1040x amended tax return   If you file a joint return, either you or your spouse can qualify for the automatic extension. 1040x amended tax return If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it. 1040x amended tax return How to get the extension. 1040x amended tax return   To use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations listed earlier qualified you for the extension. 1040x amended tax return Automatic 6-month extension. 1040x amended tax return   If you are not able to file your return by the due date, you generally can get an automatic 6-month extension of time to file (but not of time to pay). 1040x amended tax return To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). 1040x amended tax return For more information about filing electronically, see E-file options , later. 1040x amended tax return   The form must show your properly estimated tax liability based on the information available to you. 1040x amended tax return    You may not be eligible. 1040x amended tax return You cannot use the automatic 6-month extension of time to file if: You want the IRS to figure your tax, or You are under a court order to file by the regular due date. 1040x amended tax return E-file options. 1040x amended tax return    You can use e-file to get an extension of time to file. 1040x amended tax return You can either file Form 4868 electronically or you can pay part or all of your estimate of tax due using a credit or debit card. 1040x amended tax return   First, complete Form 4868 to use as a worksheet. 1040x amended tax return If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. 1040x amended tax return    Then, do one of the following. 1040x amended tax return E-file Form 4868. 1040x amended tax return You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. 1040x amended tax return You will need to provide certain information from your tax return for 2012. 1040x amended tax return If you wish to make a payment by electronic funds withdrawal, see the instructions for Form 4868. 1040x amended tax return If you e-file Form 4868, do not also send a paper Form 4868. 1040x amended tax return E-file and pay by credit or debit card. 1040x amended tax return You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card. 1040x amended tax return You can do this by phone or over the Internet. 1040x amended tax return If you do this, you do not file Form 4868. 1040x amended tax return For more information, see the instructions for your tax return. 1040x amended tax return When to file. 1040x amended tax return   Generally, you must request the 6-month extension by the regular due date of your return. 1040x amended tax return Previous 2-month extension. 1040x amended tax return   If you cannot file your return within the automatic 2-month extension period, you generally can get an additional 4 months to file your return, for a total of 6 months. 1040x amended tax return The 2-month period and the 6-month period start at the same time. 1040x amended tax return You have to request the additional 4 months by the new due date allowed by the 2-month extension. 1040x amended tax return   The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay. 1040x amended tax return You must make an accurate estimate of your tax based on the information available to you. 1040x amended tax return If you find you cannot pay the full amount due with Form 4868, you can still get the extension. 1040x amended tax return You will owe interest on the unpaid amount from the original due date of the return. 1040x amended tax return   You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. 1040x amended tax return Penalties for paying the tax late are assessed from the original due date of your return, unless you qualify for the automatic 2-month extension. 1040x amended tax return In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar year taxpayers). 1040x amended tax return Additional extension of time for taxpayers out of the country. 1040x amended tax return   In addition to the 6-month extension, taxpayers who are out of the country can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). 1040x amended tax return   To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. 1040x amended tax return Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You will not receive any notification from the Internal Revenue Service unless your request is denied. 1040x amended tax return   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350, discussed next. 1040x amended tax return Extension of time to meet tests. 1040x amended tax return   You generally cannot get an extension of more than 6 months. 1040x amended tax return However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension. 1040x amended tax return   You can get an extension of more than 6 months to file your tax return if you need the time to meet either the bona fide residence test or the physical presence test to qualify for either the foreign earned income exclusion or the foreign housing exclusion or deduction. 1040x amended tax return The tests, the exclusions, and the deduction are explained in chapter 4. 1040x amended tax return   You should request an extension if all three of the following apply. 1040x amended tax return You are a U. 1040x amended tax return S. 1040x amended tax return citizen or resident alien. 1040x amended tax return You expect to meet either the bona fide residence test or the physical presence test, but not until after your tax return is due. 1040x amended tax return Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies. 1040x amended tax return   If you are granted an extension, it generally will be to 30 days beyond the date on which you can reasonably expect to qualify for an exclusion or deduction under either the bona fide residence test or the physical presence test. 1040x amended tax return However, if you have moving expenses that are for services performed in 2 years, you may be granted an extension until after the end of the second year. 1040x amended tax return How to get an extension. 1040x amended tax return   To obtain an extension, file Form 2350 either by giving it to a local IRS representative or other IRS employee or by mailing it to the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You must file Form 2350 by the due date for filing your return. 1040x amended tax return Generally, if both your tax home and your abode are outside the United States and Puerto Rico on the regular due date of your return and you file on a calendar year basis, the due date for filing your return is June 15. 1040x amended tax return What if tests are not met. 1040x amended tax return   If you obtain an extension and unforeseen events make it impossible for you to meet either the bona fide residence test or the physical presence test, you should file your income tax return as soon as possible because you must pay interest on any tax due after the regular due date of the return (even though an extension was granted). 1040x amended tax return    You should make any request for an extension early, so that if it is denied you still can file your return on time. 1040x amended tax return Otherwise, if you file late and additional tax is due, you may be subject to a penalty. 1040x amended tax return Return filed before test is met. 1040x amended tax return   If you file a return before you meet the bona fide residence test or the physical presence test, you must include all income from both U. 1040x amended tax return S. 1040x amended tax return and foreign sources and pay the tax on that income. 1040x amended tax return If you later meet either of the tests, you can claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction on Form 1040X. 1040x amended tax return Foreign Currency You must express the amounts you report on your U. 1040x amended tax return S. 1040x amended tax return tax return in U. 1040x amended tax return S. 1040x amended tax return dollars. 1040x amended tax return If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U. 1040x amended tax return S. 1040x amended tax return dollars. 1040x amended tax return How you do this depends on your functional currency. 1040x amended tax return Your functional currency generally is the U. 1040x amended tax return S. 1040x amended tax return dollar unless you are required to use the currency of a foreign country. 1040x amended tax return You must make all federal income tax determinations in your functional currency. 1040x amended tax return The U. 1040x amended tax return S. 1040x amended tax return dollar is the functional currency for all taxpayers except some qualified business units (QBUs). 1040x amended tax return A QBU is a separate and clearly identified unit of a trade or business that maintains separate books and records. 1040x amended tax return Even if you have a QBU, your functional currency is the dollar if any of the following apply. 1040x amended tax return You conduct the business in U. 1040x amended tax return S. 1040x amended tax return dollars. 1040x amended tax return The principal place of business is located in the United States. 1040x amended tax return You choose to or are required to use the U. 1040x amended tax return S. 1040x amended tax return dollar as your functional currency. 1040x amended tax return The business books and records are not kept in the currency of the economic environment in which a significant part of the business activities is conducted. 1040x amended tax return Make all income tax determinations in your functional currency. 1040x amended tax return If your functional currency is the U. 1040x amended tax return S. 1040x amended tax return dollar, you must immediately translate into U. 1040x amended tax return S. 1040x amended tax return dollars all items of income, expense, etc. 1040x amended tax return (including taxes), that you receive, pay, or accrue in a foreign currency and that will affect computation of your income tax. 1040x amended tax return Use the exchange rate prevailing when you receive, pay, or accrue the item. 1040x amended tax return If there is more than one exchange rate, use the one that most properly reflects your income. 1040x amended tax return You can generally get exchange rates from banks and U. 1040x amended tax return S. 1040x amended tax return Embassies. 1040x amended tax return If your functional currency is not the U. 1040x amended tax return S. 1040x amended tax return dollar, make all income tax determinations in your functional currency. 1040x amended tax return At the end of the year, translate the results, such as income or loss, into U. 1040x amended tax return S. 1040x amended tax return dollars to report on your income tax return. 1040x amended tax return Blocked Income You generally must report your foreign income in terms of U. 1040x amended tax return S. 1040x amended tax return dollars and, with one exception (see Fulbright Grant, later), you must pay taxes due on it in U. 1040x amended tax return S. 1040x amended tax return dollars. 1040x amended tax return If, because of restrictions in a foreign country, your income is not readily convertible into U. 1040x amended tax return S. 1040x amended tax return dollars or into other money or property that is readily convertible into U. 1040x amended tax return S. 1040x amended tax return dollars, your income is “blocked” or “deferrable” income. 1040x amended tax return You can report this income in one of two ways: Report the income and pay your federal income tax with U. 1040x amended tax return S. 1040x amended tax return dollars that you have in the United States or in some other country, or Postpone the reporting of the income until it becomes unblocked. 1040x amended tax return If you choose to postpone the reporting of the income, you must file an information return with your tax return. 1040x amended tax return For this information return, you should use another Form 1040 labeled “Report of Deferrable Foreign Income, pursuant to Rev. 1040x amended tax return Rul. 1040x amended tax return 74-351. 1040x amended tax return ” You must declare on the information return that you will include the deferrable income in your taxable income for the year that it becomes unblocked. 1040x amended tax return You also must state that you waive any right to claim that the deferrable income was includible in your income for any earlier year. 1040x amended tax return You must report your income on your information return using the foreign currency in which you received that income. 1040x amended tax return If you have blocked income from more than one foreign country, include a separate information return for each country. 1040x amended tax return Income becomes unblocked and reportable for tax purposes when it becomes convertible, or when it is converted, into U. 1040x amended tax return S. 1040x amended tax return dollars or into other money or property that is convertible into U. 1040x amended tax return S. 1040x amended tax return currency. 1040x amended tax return Also, if you use blocked income for your personal expenses or dispose of it by gift, bequest, or devise, you must treat it as unblocked and reportable. 1040x amended tax return If you have received blocked income on which you have not paid tax, you should check to see whether that income is still blocked. 1040x amended tax return If it is not, you should take immediate steps to pay tax on it, file a declaration or amended declaration of estimated tax, and include the income on your tax return for the year in which the income became unblocked. 1040x amended tax return If you choose to postpone reporting blocked income and in a later tax year you wish to begin including it in gross income although it is still blocked, you must obtain the permission of the IRS to do so. 1040x amended tax return To apply for permission, file Form 3115, Application for Change in Accounting Method. 1040x amended tax return You also must request permission from the IRS on Form 3115 if you have not chosen to defer the reporting of blocked income in the past, but now wish to begin reporting blocked income under the deferred method. 1040x amended tax return See the instructions for Form 3115 for information on changing your accounting method. 1040x amended tax return Fulbright Grant All income must be reported in U. 1040x amended tax return S. 1040x amended tax return dollars. 1040x amended tax return In most cases, the tax also must be paid in U. 1040x amended tax return S. 1040x amended tax return dollars. 1040x amended tax return If, however, at least 70% of your Fulbright grant has been paid in nonconvertible foreign currency (blocked income), you can use the currency of the host country to pay the part of the U. 1040x amended tax return S. 1040x amended tax return tax that is based on the blocked income. 1040x amended tax return Paying U. 1040x amended tax return S. 1040x amended tax return tax in foreign currency. 1040x amended tax return   To qualify for this method of payment, you must prepare a statement that shows the following information. 1040x amended tax return You were a Fulbright grantee and were paid in nonconvertible foreign currency. 1040x amended tax return The total grant you received during the year and the amount you received in nonconvertible foreign currency. 1040x amended tax return At least 70% of the grant was paid in nonconvertible foreign currency. 1040x amended tax return The statement must be certified by the U. 1040x amended tax return S. 1040x amended tax return educational foundation or commission paying the grant or other person having control of grant payments to you. 1040x amended tax return   You should prepare at least two copies of this statement. 1040x amended tax return Attach one copy to your Form 1040 and keep the other copy for identification purposes when you make a tax deposit of nonconvertible foreign currency. 1040x amended tax return Figuring actual tax. 1040x amended tax return   When you prepare your income tax return, you may owe tax or the entire liability may have been satisfied with your estimated tax payments. 1040x amended tax return If you owe tax, figure the part due to (and payable in) the nonconvertible foreign currency by using the following formula. 1040x amended tax return   Adjusted gross income that is blocked income × Total U. 1040x amended tax return S. 1040x amended tax return tax = Tax on blocked income     Total adjusted  gross income     You must attach all of the following to the return. 1040x amended tax return A copy of the certified statement discussed earlier. 1040x amended tax return A detailed statement showing the allocation of tax attributable to amounts received in foreign currency and the rates of exchange used in determining your tax liability in U. 1040x amended tax return S. 1040x amended tax return dollars. 1040x amended tax return The original deposit receipt for any balance of tax due that you paid in nonconvertible foreign currency. 1040x amended tax return Figuring estimated tax on nonconvertible foreign currency. 1040x amended tax return   If you are liable for estimated tax (discussed later), figure the amount you can pay to the IRS in nonconvertible foreign currency using the following formula. 1040x amended tax return   Adjusted gross income that is blocked income × Total estimated U. 1040x amended tax return S. 1040x amended tax return tax = Estimated tax on blocked income     Total adjusted  gross income     If you must pay your host country income tax on your grant, subtract any estimated foreign tax credit that applies to your grant from the estimated tax on the blocked income. 1040x amended tax return Deposit of foreign currency with disbursing officer. 1040x amended tax return   Once you have determined the amount of the actual tax or estimated tax that you can pay in nonconvertible foreign currency, deposit that amount with the disbursing officer of the Department of State in the foreign country in which the foundation or commission paying the grant is located. 1040x amended tax return Estimated tax installments. 1040x amended tax return   You can either deposit the full estimated tax amount before the first installment due date or make four equal payments before the installment due dates. 1040x amended tax return See Estimated Tax , later. 1040x amended tax return Deposit receipt. 1040x amended tax return   Upon accepting the foreign currency, the disbursing officer will give you a receipt in duplicate. 1040x amended tax return The original of this receipt (showing the amount of foreign currency deposited and its equivalent in U. 1040x amended tax return S. 1040x amended tax return dollars) should be attached to your Form 1040 or payment voucher from Form 1040-ES. 1040x amended tax return Keep the copy for your records. 1040x amended tax return Does My Return Have To Be On Paper? IRS e-file (electronic filing) is the fastest, easiest, and most convenient way to file your income tax return electronically. 1040x amended tax return IRS e-file offers accurate, safe, and fast alternatives to filing on paper. 1040x amended tax return IRS computers quickly and automatically check for errors or other missing information. 1040x amended tax return Even returns with a foreign address can be e-filed! How to e-file. 1040x amended tax return   There are three ways you can e-file. 1040x amended tax return Use your personal computer. 1040x amended tax return Use a volunteer. 1040x amended tax return Many programs offering free tax help can e-file your return. 1040x amended tax return Use a tax professional. 1040x amended tax return Most tax professionals can e-file your return. 1040x amended tax return These methods are explained in detail in the instructions for your tax return. 1040x amended tax return Where To File If any of the following situations apply to you, do not file your return with the service center listed for your home state. 1040x amended tax return You claim the foreign earned income exclusion. 1040x amended tax return You claim the foreign housing exclusion or deduction. 1040x amended tax return You live in a foreign country. 1040x amended tax return Instead, use one of the following special addresses. 1040x amended tax return If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA If you are enclosing a check or money order, file your return with: Internal Revenue Service Center P. 1040x amended tax return O. 1040x amended tax return Box 1303 Charlotte, NC 28201-1303 USA If you do not know where your legal residence is and you do not have a principal place of business in the United States, you can file with the appropriate address listed above. 1040x amended tax return However, you should not file with the addresses listed above if you are a bona fide resident of the U. 1040x amended tax return S. 1040x amended tax return Virgin Islands, Guam, or the Commonwealth of the Northern Mariana Islands during your entire tax year. 1040x amended tax return Resident of U. 1040x amended tax return S. 1040x amended tax return Virgin Islands (USVI). 1040x amended tax return   If you are a bona fide resident of the USVI during your entire tax year, you generally are not required to file a U. 1040x amended tax return S. 1040x amended tax return return. 1040x amended tax return However, you must file a return with the USVI. 1040x amended tax return    Send your return to the:     Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. 1040x amended tax return Thomas, Virgin Islands 00802 Non-USVI resident with USVI income. 1040x amended tax return   If you are a U. 1040x amended tax return S. 1040x amended tax return citizen or resident alien and you have income from sources in the USVI or income effectively connected with the conduct of a trade or business in the USVI, and you are not a bona fide resident of the USVI during your entire tax year, you must file identical tax returns with the United States and the USVI. 1040x amended tax return File the original return with the United States and file a signed copy of the U. 1040x amended tax return S. 1040x amended tax return return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue. 1040x amended tax return   You must complete Form 8689, Allocation of Individual Income Tax to the U. 1040x amended tax return S. 1040x amended tax return Virgin Islands, and attach a copy to both your U. 1040x amended tax return S. 1040x amended tax return return and your USVI return. 1040x amended tax return You should file your U. 1040x amended tax return S. 1040x amended tax return return with the address listed under Where To File. 1040x amended tax return   See Publication 570, Tax Guide for Individuals With Income From U. 1040x amended tax return S. 1040x amended tax return Possessions, for information about filing Virgin Islands returns. 1040x amended tax return Resident of Guam. 1040x amended tax return   If you are a bona fide resident of Guam during your entire tax year, you should file a return with Guam. 1040x amended tax return    Send your return to the:     Department of Revenue and Taxation Government of Guam P. 1040x amended tax return O. 1040x amended tax return Box 23607 GMF, GU 96921   However, if you have income from sources within Guam and you are a U. 1040x amended tax return S. 1040x amended tax return citizen or resident alien, but not a bona fide resident of Guam during the entire tax year, you should file a return with the United States. 1040x amended tax return Send your return to the address listed under Where To File. 1040x amended tax return   See Publication 570 for information about filing Guam returns. 1040x amended tax return Resident of the Commonwealth of the Northern Mariana Islands. 1040x amended tax return   If you are a bona fide resident of the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you should file a return with the Northern Mariana Islands. 1040x amended tax return    Send your return to the:      Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. 1040x amended tax return O. 1040x amended tax return Box 5234, CHRB Saipan, MP 96950   However, if you have income from sources within the CNMI and you are a U. 1040x amended tax return S. 1040x amended tax return citizen or resident alien, but not a bona fide resident of the CNMI during the entire tax year, you should file a return with the United States. 1040x amended tax return Send your return to the address listed under Where To File. 1040x amended tax return   See Publication 570 for information about filing Northern Mariana Islands returns. 1040x amended tax return Nonresident Alien Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. 1040x amended tax return S. 1040x amended tax return citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U. 1040x amended tax return S. 1040x amended tax return resident. 1040x amended tax return This includes situations in which one of you is a nonresident alien at the beginning of the tax year and a resident alien at the end of the year and the other is a nonresident alien at the end of the year. 1040x amended tax return If you make this choice, the following two rules apply. 1040x amended tax return You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect. 1040x amended tax return You must file a joint income tax return for the year you make the choice. 1040x amended tax return This means that neither of you can claim under any tax treaty not to be a U. 1040x amended tax return S. 1040x amended tax return resident for a tax year for which the choice is in effect. 1040x amended tax return You can file joint or separate returns in years after the year in which you make the choice. 1040x amended tax return Example 1. 1040x amended tax return Pat Smith, a U. 1040x amended tax return S. 1040x amended tax return citizen, is married to Norman, a nonresident alien. 1040x amended tax return Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. 1040x amended tax return Pat and Norman must report their worldwide income for the year they make the choice and for all later years unless the choice is ended or suspended. 1040x amended tax return Although Pat and Norman must file a joint return for the year they make the choice, they can file either joint or separate returns for later years. 1040x amended tax return Example 2. 1040x amended tax return When Bob and Sharon Williams got married, both were nonresident aliens. 1040x amended tax return In June of last year, Bob became a resident alien and remained a resident for the rest of the year. 1040x amended tax return Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return for last year. 1040x amended tax return Bob and Sharon must report their worldwide income for last year and all later years unless the choice is ended or suspended. 1040x amended tax return Bob and Sharon must file a joint return for last year, but they can file either joint or separate returns for later years. 1040x amended tax return If you do not choose to treat your nonresident alien spouse as a U. 1040x amended tax return S. 1040x amended tax return resident, you may be able to use head of household filing status. 1040x amended tax return To use this status, you must pay more than half the cost of maintaining a household for certain dependents or relatives other than your nonresident alien spouse. 1040x amended tax return For more information, see Publication 501. 1040x amended tax return Social Security Number (SSN) If you choose to treat your nonresident alien spouse as a U. 1040x amended tax return S. 1040x amended tax return resident, your spouse must have either an SSN or an individual taxpayer identification number (ITIN). 1040x amended tax return To get an SSN for a nonresident alien spouse, apply at an office of the U. 1040x amended tax return S. 1040x amended tax return Social Security Administration (SSA) or U. 1040x amended tax return S. 1040x amended tax return consulate. 1040x amended tax return You must complete Form SS-5, Application for a Social Security Card, available at www. 1040x amended tax return socialsecurity. 1040x amended tax return gov or by calling 1-800-772-1213. 1040x amended tax return You must also provide original or certified copies of documents to verify that spouse's age, identity, and citizenship. 1040x amended tax return If the nonresident alien spouse is not eligible to get an SSN, he or she can file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS to apply for an ITIN. 1040x amended tax return How To Make the Choice Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. 1040x amended tax return It should contain the following: A declaration that one spouse was a nonresident alien and the other spouse a U. 1040x amended tax return S. 1040x amended tax return citizen or resident alien on the last day of your tax year and that you choose to be treated as U. 1040x amended tax return S. 1040x amended tax return residents for the entire tax year, and The name, address, and social security number (or individual taxpayer identification number) of each spouse. 1040x amended tax return (If one spouse died, include the name and address of the person making the choice for the deceased spouse. 1040x amended tax return ) You generally make this choice when you file your joint return. 1040x amended tax return However, you also can make the choice by filing a joint amended return on Form 1040X. 1040x amended tax return Attach Form 1040, 1040A, or 1040EZ and print “Amended” across the top of the amended return. 1040x amended tax return If you make the choice with an amended return, you and your spouse also must amend any returns that you may have filed after the year for which you made the choice. 1040x amended tax return You generally must file the amended joint return within 3 years from the date you filed your original U. 1040x amended tax return S. 1040x amended tax return income tax return or 2 years from the date you paid your income tax for that year, whichever is later. 1040x amended tax return Table 1–1. 1040x amended tax return Ending the Choice To Treat Nonresident Alien Spouse as a Resident Revocation   Either spouse can revoke the choice for any tax year. 1040x amended tax return   • The revocation must be made by the due date for filing the tax return for that tax year. 1040x amended tax return   • The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. 1040x amended tax return The statement revoking the choice must include the following:     • The name, address, and social security number (or taxpayer identification number) of each spouse. 1040x amended tax return     • The name and address of any person who is revoking the choice for a deceased spouse. 1040x amended tax return     • A list of any states, foreign countries, and possessions that have community property laws in which either spouse is domiciled or where real property is located from which either spouse receives income. 1040x amended tax return   • If the spouse revoking the choice does not have to file a return and does not file a claim for refund, send the statement to the Internal Revenue Service Center where the last joint return was filed. 1040x amended tax return Death   The death of either spouse ends the choice, beginning with the first tax year following the year in which the spouse died. 1040x amended tax return   • If the surviving spouse is a U. 1040x amended tax return S. 1040x amended tax return citizen or resident alien and is entitled to the joint tax rates as a surviving spouse, the choice will not end until the close of the last year for which these joint rates may be used. 1040x amended tax return   • If both spouses die in the same tax year, the choice ends on the first day after the close of the tax year in which the spouses died. 1040x amended tax return Divorce or  Legal separation   A divorce or legal separation ends the choice as of the beginning of the tax year in which the legal separation occurs. 1040x amended tax return Inadequate records   The Internal Revenue Service can end the choice for any tax year that either spouse has failed to keep adequate books, records, and other information necessary to determine the correct income tax liability, or to provide adequate access to those records. 1040x amended tax return Suspending the Choice The choice to be treated as a resident alien does not apply to any later tax year if neither of you is a U. 1040x amended tax return S. 1040x amended tax return citizen or resident alien at any time during the later tax year. 1040x amended tax return Example. 1040x amended tax return Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. 1040x amended tax return They chose to treat Judy as a resident alien and filed a joint 2010 income tax return. 1040x amended tax return On January 10, 2012, Dick became a nonresident alien. 1040x amended tax return Judy had remained a nonresident alien. 1040x amended tax return Because Dick was a resident alien during part of 2012, Dick and Judy can file joint or separate returns for that year. 1040x amended tax return Neither Dick nor Judy was a resident alien at any time during 2013 and their choice is suspended for that year. 1040x amended tax return For 2013, both are treated as nonresident aliens. 1040x amended tax return If Dick becomes a resident alien again in 2014, their choice is no longer suspended and both are treated as resident aliens. 1040x amended tax return Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier) or ended in one of the ways shown in Table 1-1. 1040x amended tax return If the choice is ended for any of the reasons listed in Table 1-1, neither spouse can make a choice in any later tax year. 1040x amended tax return Estimated Tax The requirements for determining who must pay estimated tax are the same for a U. 1040x amended tax return S. 1040x amended tax return citizen or resident abroad as for a taxpayer in the United States. 1040x amended tax return For current instructions on making estimated tax payments, see Form 1040-ES. 1040x amended tax return If you had a tax liability for 2013, you may have to pay estimated tax for 2014. 1040x amended tax return Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 after subtracting your withholding and credits and you expect your withholding and credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. 1040x amended tax return (The return must cover all 12 months. 1040x amended tax return ) If less than two-thirds of your gross income for 2013 and 2014 is from farming or fishing and your adjusted gross income for 2013 is more than $150,000 ($75,000 if you are married and file separately), substitute 110% for 100% in (2). 1040x amended tax return See Publication 505 for more information. 1040x amended tax return The first installment of estimated tax is due on April 15, 2014. 1040x amended tax return Foreign earned income exclusion. 1040x amended tax return   When figuring your estimated gross income, subtract amounts you expect to exclude under the foreign earned income exclusion and the foreign housing exclusion. 1040x amended tax return In addition, you can reduce your income by your estimated foreign housing deduction. 1040x amended tax return However, you must estimate tax on your nonexcluded income using the tax rates that will apply had you not excluded the income. 1040x amended tax return If the actual amount of the exclusion or deduction is less than you estimate, you may have to pay a penalty for underpayment of estimated tax. 1040x amended tax return   For more information about figuring your estimated tax, see Publication 505. 1040x amended tax return Other Forms You May Have To File FinCEN Form 114 (replaces Form TD F 90-22. 1040x amended tax return 1). 1040x amended tax return   Beginning October 1, 2013, Form 114, Report of Foreign Bank and Financial Accounts (FBAR), must be filed instead of Form TD F 90-22. 1040x amended tax return 1. 1040x amended tax return Form 114 is filed electronically with the Financial Crimes Enforcement Network (FinCEN). 1040x amended tax return See the filing instructions at www. 1040x amended tax return bsaefiling. 1040x amended tax return fincen. 1040x amended tax return treas. 1040x amended tax return gov/main. 1040x amended tax return html. 1040x amended tax return   You must file Form 114 if you had any financial interest in, or signature or other authority over a bank, securities, or other financial account in a foreign country. 1040x amended tax return You do not need to file the report if the assets are with a U. 1040x amended tax return S. 1040x amended tax return military banking facility operated by a financial institution or if the combined assets in the account(s) are $10,000 or less during the entire year. 1040x amended tax return   More information about the filing of Form 114 can be found in the instructions for the form. 1040x amended tax return FinCEN Form 105. 1040x amended tax return   You must file Form 105, Report of International Transportation of Currency or Monetary Instruments, if you physically transport, mail, ship, or cause to be physically transported, mailed, or shipped into or out of the United States, currency or other monetary instruments totaling more than $10,000 at one time. 1040x amended tax return Certain recipients of currency or monetary instruments also must file Form 105. 1040x amended tax return   More information about the filing of Form 105 can be found in the instructions on the back of the form. 1040x amended tax return Form 8938. 1040x amended tax return   You must file Form 8938 to report the ownership of specified foreign financial assets if the total value of those assets exceeds an applicable threshold amount (the “reporting threshold ”). 1040x amended tax return The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. 1040x amended tax return Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. 1040x amended tax return S. 1040x amended tax return person. 1040x amended tax return   You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. 1040x amended tax return   More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. 1040x amended tax return Prev  Up  Next   Home   More Online Publications
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Understanding Your CP53A Notice

We tried to direct deposit your refund, but the financial institution couldn’t process it. We are researching your account, but it will take 8 to 10 weeks to reissue your refund.


What you need to do

  • If you don’t receive your refund check or a follow-up letter within 10 weeks, call us at 1-866-682-7451 x733.
  • If you call us before then, we won’t have any information about the status of your refund until we complete the research on your account.

Answers to Common Questions

Why was my direct deposit refund returned to the IRS?
A financial institution will reject a refund for a variety of reasons. Most often, one of the following items doesn’t match its records:

  • Name
  • SSN
  • Routing number
  • Account number

Why will it take up to 10 weeks to receive my refund?
We must research your account to determine if you are entitled to the refund. We try to balance customer service and tax compliance by reviewing tax returns to prevent fraudulent or erroneous refunds. However, these critical reviews add time to refund processing. Refund timeframes are also affected by:

  • Bankruptcy
  • An open audit
  • A balance due on a related account (such as a different tax year)

Will calling the IRS give me additional information or speed my refund?
No, calling the IRS won’t do anything to speed your refund. You don’t need to call us unless we ask you to. If we need more information to process your refund, we’ll contact you by mail. Our telephone assistors won’t be able to provide any additional information.

Is the estimated date my tax preparer, tax software, or “Where’s My Refund” provided a guarantee of when I’ll get my refund?
Unfortunately, we can’t guarantee the date when a taxpayer will get his or her refund. While we can provide an estimate, this is a “best-case scenario” where the tax return doesn’t require any additional review or corrections.We work hard to issue refunds as quickly as possible. However, you shouldn’t make major financial decisions based on the estimated issue date of a tax refund.

Can I direct part of my refund into my tax professional’s checking or savings account to pay my tax preparation fee?
No. You can direct your refund to any of your checking or savings accounts. You can’t direct your refund to someone else’s account (except for your spouse’s account when you have a joint refund).


Tips for next year

If you request a direct deposit refund, ensure the account you specify is in your name (or your spouse’s if you have a joint refund).

Page Last Reviewed or Updated: 04-Mar-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The 1040x Amended Tax Return

1040x amended tax return 18. 1040x amended tax return   Alimony Table of Contents IntroductionSpouse or former spouse. 1040x amended tax return Divorce or separation instrument. 1040x amended tax return Useful Items - You may want to see: General RulesMortgage payments. 1040x amended tax return Taxes and insurance. 1040x amended tax return Other payments to a third party. 1040x amended tax return Instruments Executed After 1984Payments to a third party. 1040x amended tax return Exception. 1040x amended tax return Substitute payments. 1040x amended tax return Specifically designated as child support. 1040x amended tax return Contingency relating to your child. 1040x amended tax return Clearly associated with a contingency. 1040x amended tax return 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. 1040x amended tax return It covers the following topics. 1040x amended tax return What payments are alimony. 1040x amended tax return What payments are not alimony, such as child support. 1040x amended tax return How to deduct alimony you paid. 1040x amended tax return How to report alimony you received as income. 1040x amended tax return Whether you must recapture the tax benefits of alimony. 1040x amended tax return Recapture means adding back in your income all or part of a deduction you took in a prior year. 1040x amended tax return Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. 1040x amended tax return It does not include voluntary payments that are not made under a divorce or separation instrument. 1040x amended tax return Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. 1040x amended tax return 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. 1040x amended tax return To be alimony, a payment must meet certain requirements. 1040x amended tax return Different requirements generally apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. 1040x amended tax return This chapter discusses the rules for payments under instruments executed after 1984. 1040x amended tax return If you need the rules for payments under pre-1985 instruments, get and keep a copy of the 2004 version of Publication 504. 1040x amended tax return That was the last year the information on pre-1985 instruments was included in Publication 504. 1040x amended tax return Use Table 18-1 in this chapter as a guide to determine whether certain payments are considered alimony. 1040x amended tax return Definitions. 1040x amended tax return   The following definitions apply throughout this chapter. 1040x amended tax return Spouse or former spouse. 1040x amended tax return   Unless otherwise stated, the term “spouse” includes former spouse. 1040x amended tax return Divorce or separation instrument. 1040x amended tax return   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. 1040x amended tax return 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). 1040x amended tax return 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. 1040x amended tax return Payments not alimony. 1040x amended tax return   Not all payments under a divorce or separation instrument are alimony. 1040x amended tax return 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. 1040x amended tax return Payments to a third party. 1040x amended tax return   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. 1040x amended tax return These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. 1040x amended tax return ), taxes, tuition, etc. 1040x amended tax return The payments are treated as received by your spouse and then paid to the third party. 1040x amended tax return Life insurance premiums. 1040x amended tax return   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. 1040x amended tax return Payments for jointly-owned home. 1040x amended tax return   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. 1040x amended tax return Mortgage payments. 1040x amended tax return   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. 1040x amended tax return If you itemize deductions and the home is a qualified home, you can claim one-half of the interest in figuring your deductible interest. 1040x amended tax return Your spouse must report one-half of the payments as alimony received. 1040x amended tax return 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. 1040x amended tax return Taxes and insurance. 1040x amended tax return   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. 1040x amended tax return Your spouse must report one-half of these payments as alimony received. 1040x amended tax return If you and your spouse itemize deductions, you can each claim one-half of the real estate taxes and none of the home insurance. 1040x amended tax return    If your home is held as tenants by the entirety or joint tenants, none of your payments for taxes or insurance are alimony. 1040x amended tax return But if you itemize deductions, you can claim all of the real estate taxes and none of the home insurance. 1040x amended tax return Other payments to a third party. 1040x amended tax return   If you made other third-party payments, see Publication 504 to see whether any part of the payments qualifies as alimony. 1040x amended tax return Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. 1040x amended tax return Exception for instruments executed before 1985. 1040x amended tax return   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. 1040x amended tax return A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. 1040x amended tax return 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. 1040x amended tax return   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, get the 2004 version of Publication 504 at www. 1040x amended tax return irs. 1040x amended tax return gov/pub504. 1040x amended tax return Example 1. 1040x amended tax return In November 1984, you and your former spouse executed a written separation agreement. 1040x amended tax return In February 1985, a decree of divorce was substituted for the written separation agreement. 1040x amended tax return The decree of divorce did not change the terms for the alimony you pay your former spouse. 1040x amended tax return The decree of divorce is treated as executed before 1985. 1040x amended tax return Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. 1040x amended tax return Example 2. 1040x amended tax return Assume the same facts as in Example 1 except that the decree of divorce changed the amount of the alimony. 1040x amended tax return In this example, the decree of divorce is not treated as executed before 1985. 1040x amended tax return The alimony payments are subject to the rules for payments under instruments executed after 1984. 1040x amended tax return Alimony requirements. 1040x amended tax return   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. 1040x amended tax return The payment is in cash. 1040x amended tax return The instrument does not designate the payment as not alimony. 1040x amended tax return Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. 1040x amended tax return There is no liability to make any payment (in cash or property) after the death of the recipient spouse. 1040x amended tax return The payment is not treated as child support. 1040x amended tax return Each of these requirements is discussed below. 1040x amended tax return Cash payment requirement. 1040x amended tax return   Only cash payments, including checks and money orders, qualify as alimony. 1040x amended tax return The following do not qualify as alimony. 1040x amended tax return Transfers of services or property (including a debt instrument of a third party or an annuity contract). 1040x amended tax return Execution of a debt instrument by the payer. 1040x amended tax return The use of the payer's property. 1040x amended tax return Payments to a third party. 1040x amended tax return   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. 1040x amended tax return See Payments to a third party under General Rules, earlier. 1040x amended tax return   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. 1040x amended tax return The payments are in lieu of payments of alimony directly to your spouse. 1040x amended tax return The written request states that both spouses intend the payments to be treated as alimony. 1040x amended tax return You receive the written request from your spouse before you file your return for the year you made the payments. 1040x amended tax return Payments designated as not alimony. 1040x amended tax return   You and your spouse can designate that otherwise qualifying payments are not alimony. 1040x amended tax return 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. 1040x amended tax return 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). 1040x amended tax return If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. 1040x amended tax return   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. 1040x amended tax return The copy must be attached each year the designation applies. 1040x amended tax return Spouses cannot be members of the same household. 1040x amended tax return    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. 1040x amended tax return A home you formerly shared is considered one household, even if you physically separate yourselves in the home. 1040x amended tax return   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. 1040x amended tax return Exception. 1040x amended tax return   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. 1040x amended tax return Table 18-1. 1040x amended tax return 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. 1040x amended tax return Payments are not required by a divorce or separation instrument. 1040x amended tax return Payer and recipient spouse do not file a joint return with each other. 1040x amended tax return Payer and recipient spouse file a joint return with each other. 1040x amended tax return Payment is in cash (including checks or money orders). 1040x amended tax return Payment is: Not in cash, A noncash property settlement, Spouse's part of community income, or To keep up the payer's property. 1040x amended tax return Payment is not designated in the instrument as not alimony. 1040x amended tax return Payment is designated in the instrument as not alimony. 1040x amended tax return Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. 1040x amended tax return Spouses legally separated under a decree of divorce or separate maintenance are members of the same household. 1040x amended tax return Payments are not required after death of the recipient spouse. 1040x amended tax return Payments are required after death of the recipient spouse. 1040x amended tax return Payment is not treated as child support. 1040x amended tax return Payment is treated as child support. 1040x amended tax return These payments are deductible by the payer and includible in income by the recipient. 1040x amended tax return These payments are neither deductible by the payer nor includible in income by the recipient. 1040x amended tax return Liability for payments after death of recipient spouse. 1040x amended tax return   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. 1040x amended tax return If all of the payments would continue, then none of the payments made before or after the death are alimony. 1040x amended tax return   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. 1040x amended tax return Example. 1040x amended tax return You must pay your former spouse $10,000 in cash each year for 10 years. 1040x amended tax return Your divorce decree states that the payments will end upon your former spouse's death. 1040x amended tax return You must also pay your former spouse or your former spouse's estate $20,000 in cash each year for 10 years. 1040x amended tax return The death of your spouse would not terminate these payments under state law. 1040x amended tax return The $10,000 annual payments may qualify as alimony. 1040x amended tax return The $20,000 annual payments that do not end upon your former spouse's death are not alimony. 1040x amended tax return Substitute payments. 1040x amended tax return   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. 1040x amended tax return 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. 1040x amended tax return Whether or not such payments will be treated as not alimony depends on all the facts and circumstances. 1040x amended tax return Example 1. 1040x amended tax return Under your divorce decree, you must pay your former spouse $30,000 annually. 1040x amended tax return The payments will stop at the end of 6 years or upon your former spouse's death, if earlier. 1040x amended tax return Your former spouse has custody of your minor children. 1040x amended tax return 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. 1040x amended tax return The trust income and corpus (principal) are to be used for your children's benefit. 1040x amended tax return 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. 1040x amended tax return Of each of the $30,000 annual payments, $10,000 is not alimony. 1040x amended tax return Example 2. 1040x amended tax return Under your divorce decree, you must pay your former spouse $30,000 annually. 1040x amended tax return The payments will stop at the end of 15 years or upon your former spouse's death, if earlier. 1040x amended tax return 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. 1040x amended tax return For example, if your spouse dies at the end of the tenth year, you must pay the estate $150,000 ($450,000 − $300,000). 1040x amended tax return 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. 1040x amended tax return None of the annual payments are alimony. 1040x amended tax return 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. 1040x amended tax return Child support. 1040x amended tax return   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. 1040x amended tax return The amount of child support may vary over time. 1040x amended tax return Child support payments are not deductible by the payer and are not taxable to the recipient. 1040x amended tax return Specifically designated as child support. 1040x amended tax return   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. 1040x amended tax return A payment may be treated as specifically designated as child support even if other separate payments are specifically designated as child support. 1040x amended tax return Contingency relating to your child. 1040x amended tax return   A contingency relates to your child if it depends on any event relating to that child. 1040x amended tax return It does not matter whether the event is certain or likely to occur. 1040x amended tax return 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. 1040x amended tax return Clearly associated with a contingency. 1040x amended tax return   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. 1040x amended tax return 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. 1040x amended tax return 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. 1040x amended tax return This certain age must be the same for each child, but need not be a whole number of years. 1040x amended tax return In all other situations, reductions in payments are not treated as clearly associated with the happening of a contingency relating to your child. 1040x amended tax return   Either you or the IRS can overcome the presumption in the two situations above. 1040x amended tax return 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. 1040x amended tax return 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. 1040x amended tax return How To Deduct Alimony Paid You can deduct alimony you paid, whether or not you itemize deductions on your return. 1040x amended tax return You must file Form 1040. 1040x amended tax return You cannot use Form 1040A or Form 1040EZ. 1040x amended tax return Enter the amount of alimony you paid on Form 1040, line 31a. 1040x amended tax return In the space provided on line 31b, enter your spouse's social security number (SSN) or individual taxpayer identification number (ITIN). 1040x amended tax return If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. 1040x amended tax return Show the SSN or ITIN and amount paid to each other recipient on an attached statement. 1040x amended tax return Enter your total payments on line 31a. 1040x amended tax return You must provide your spouse's SSN or ITIN. 1040x amended tax return If you do not, you may have to pay a $50 penalty and your deduction may be disallowed. 1040x amended tax return For more information on SSNs and ITINs, see Social Security Number (SSN) in chapter 1. 1040x amended tax return How To Report Alimony Received Report alimony you received as income on Form 1040, line 11. 1040x amended tax return You cannot use Form 1040A or Form 1040EZ. 1040x amended tax return You must give the person who paid the alimony your SSN or ITIN. 1040x amended tax return If you do not, you may have to pay a $50 penalty. 1040x amended tax return Recapture Rule If your alimony payments decrease or end during the first 3 calendar years, you may be subject to the recapture rule. 1040x amended tax return 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. 1040x amended tax return Your spouse can deduct in the third year part of the alimony payments he or she previously included in income. 1040x amended tax return 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. 1040x amended tax return Do not include any time in which payments were being made under temporary support orders. 1040x amended tax return The second and third years are the next 2 calendar years, whether or not payments are made during those years. 1040x amended tax return 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. 1040x amended tax return When to apply the recapture rule. 1040x amended tax return   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. 1040x amended tax return   When you figure a decrease in alimony, do not include the following amounts. 1040x amended tax return Payments made under a temporary support order. 1040x amended tax return 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. 1040x amended tax return 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. 1040x amended tax return Figuring the recapture. 1040x amended tax return   You can use Worksheet 1 in Publication 504 to figure recaptured alimony. 1040x amended tax return Including the recapture in income. 1040x amended tax return   If you must include a recapture amount in income, show it on Form 1040, line 11 (“Alimony received”). 1040x amended tax return Cross out “received” and enter “recapture. 1040x amended tax return ” On the dotted line next to the amount, enter your spouse's last name and SSN or ITIN. 1040x amended tax return Deducting the recapture. 1040x amended tax return   If you can deduct a recapture amount, show it on Form 1040, line 31a (“Alimony paid”). 1040x amended tax return Cross out “paid” and enter “recapture. 1040x amended tax return ” In the space provided, enter your spouse's SSN or ITIN. 1040x amended tax return Prev  Up  Next   Home   More Online Publications