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Ammend Taxes

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Ammend Taxes

Ammend taxes Publication 504 - Main Content Table of Contents Filing StatusUnmarried persons. Ammend taxes Married persons. Ammend taxes Same-sex marriage. Ammend taxes Exception. Ammend taxes Married Filing Jointly Married Filing Separately Head of Household ExemptionsPersonal Exemptions Exemptions for Dependents Phaseout of Exemptions AlimonyInvalid decree. Ammend taxes Amended instrument. Ammend taxes General Rules Instruments Executed After 1984 Instruments Executed Before 1985 Qualified Domestic Relations OrderRollovers. Ammend taxes Individual Retirement Arrangements Property SettlementsTransfer Between Spouses Gift Tax on Property Settlements Sale of Jointly-Owned Property Costs of Getting a Divorce Tax Withholding and Estimated Tax Community PropertyCommunity Income Alimony (Community Income) How To Get Tax Help Filing Status Your filing status is used in determining whether you must file a return, your standard deduction, and the correct tax. Ammend taxes It may also be used in determining whether you can claim certain other deductions and credits. Ammend taxes The filing status you can choose depends partly on your marital status on the last day of your tax year. Ammend taxes Marital status. Ammend taxes   If you are unmarried, your filing status is single or, if you meet certain requirements, head of household or qualifying widow(er). Ammend taxes If you are married, your filing status is either married filing a joint return or married filing a separate return. Ammend taxes For information about the single and qualifying widow(er) filing statuses, see Publication 501. Ammend taxes Unmarried persons. Ammend taxes   You are unmarried for the whole year if either of the following applies. Ammend taxes You have obtained a final decree of divorce or separate maintenance by the last day of your tax year. Ammend taxes You must follow your state law to determine if you are divorced or legally separated. Ammend taxes Exception. Ammend taxes If you and your spouse obtain a divorce in one year for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to remarry each other and do so in the next tax year, you and your spouse must file as married individuals. Ammend taxes You have obtained a decree of annulment, which holds that no valid marriage ever existed. Ammend taxes You must file amended returns (Form 1040X, Amended U. Ammend taxes S. Ammend taxes Individual Income Tax Return) for all tax years affected by the annulment that are not closed by the statute of limitations. Ammend taxes The statute of limitations generally does not end until 3 years (including extensions) after the date you file your original return or within 2 years after the date you pay the tax. Ammend taxes On the amended return you will change your filing status to single or, if you meet certain requirements, head of household. Ammend taxes Married persons. Ammend taxes   You are married for the whole year if you are separated but you have not obtained a final decree of divorce or separate maintenance by the last day of your tax year. Ammend taxes An interlocutory decree is not a final decree. Ammend taxes Same-sex marriage. Ammend taxes   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Ammend taxes The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Ammend taxes However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes. Ammend taxes For more details, see Publication 501. Ammend taxes Exception. Ammend taxes   If you live apart from your spouse, under certain circumstances, you may be considered unmarried and can file as head of household. Ammend taxes See Head of Household , later. Ammend taxes Married Filing Jointly If you are married, you and your spouse can choose to file a joint return. Ammend taxes If you file jointly, you both must include all your income, exemptions, deductions, and credits on that return. Ammend taxes You can file a joint return even if one of you had no income or deductions. Ammend taxes If both you and your spouse have income, you should usually figure your tax on both a joint return and separate returns (using the filing status of married filing separately) to see which gives the two of you the lower combined tax. Ammend taxes Nonresident alien. Ammend taxes   To file a joint return, at least one of you must be a U. Ammend taxes S. Ammend taxes citizen or resident alien at the end of the tax year. Ammend taxes If either of you was a nonresident alien at any time during the tax year, you can file a joint return only if you agree to treat the nonresident spouse as a resident of the United States. Ammend taxes This means that your combined worldwide incomes are subject to U. Ammend taxes S. Ammend taxes income tax. Ammend taxes These rules are explained in Publication 519, U. Ammend taxes S. Ammend taxes Tax Guide for Aliens. Ammend taxes Signing a joint return. Ammend taxes   Both you and your spouse generally must sign the return, or it will not be considered a joint return. Ammend taxes Joint and individual liability. Ammend taxes   Both you and your spouse may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Ammend taxes This means that one spouse may be held liable for all the tax due even if all the income was earned by the other spouse. Ammend taxes Divorced taxpayers. Ammend taxes   If you are divorced, you are jointly and individually responsible for any tax, interest, and penalties due on a joint return for a tax year ending before your divorce. Ammend taxes This responsibility applies even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. Ammend taxes Relief from joint liability. Ammend taxes   In some cases, a spouse may be relieved of the tax, interest, and penalties on a joint return. Ammend taxes You can ask for relief no matter how small the liability. Ammend taxes   There are three types of relief available. Ammend taxes Innocent spouse relief. Ammend taxes Separation of liability, which applies to joint filers who are divorced, widowed, legally separated, or who have not lived together for the 12 months ending on the date election of this relief is filed. Ammend taxes Equitable relief. Ammend taxes   Married persons who live in community property states, but who did not file joint returns, may also qualify for relief from liability arising from community property law or for equitable relief. Ammend taxes See Relief from liability arising from community property law , later, under Community Property. Ammend taxes    Each kind of relief has different requirements. Ammend taxes You must file Form 8857 to request relief under any of these categories. Ammend taxes Publication 971 explains these kinds of relief and who may qualify for them. Ammend taxes You can also find information on our website at IRS. Ammend taxes gov. Ammend taxes Tax refund applied to spouse's debts. Ammend taxes   The overpayment shown on your joint return may be used to pay the past-due amount of your spouse's debts. Ammend taxes This includes your spouse's federal tax, state income tax, child or spousal support payments, or a federal nontax debt, such as a student loan. Ammend taxes You can get a refund of your share of the overpayment if you qualify as an injured spouse. Ammend taxes Injured spouse. Ammend taxes   You are an injured spouse if you file a joint return and all or part of your share of the overpayment was, or is expected to be, applied against your spouse's past-due debts. Ammend taxes An injured spouse can get a refund for his or her share of the overpayment that would otherwise be used to pay the past-due amount. Ammend taxes   To be considered an injured spouse, you must: Have made and reported tax payments (such as federal income tax withheld from wages or estimated tax payments), or claimed a refundable tax credit, such as the earned income credit or additional child tax credit on the joint return, and Not be legally obligated to pay the past-due amount. Ammend taxes Note. Ammend taxes If the injured spouse's permanent home is in a community property state, then the injured spouse must only meet (2). Ammend taxes For more information, see Publication 555. Ammend taxes    Refunds that involve community property states must be divided according to local law. Ammend taxes If you live in a community property state in which all community property is subject to the debts of either spouse, your entire refund is generally used to pay those debts. Ammend taxes   If you are an injured spouse, you must file Form 8379 to have your portion of the overpayment refunded to you. Ammend taxes Follow the instructions for the form. Ammend taxes   If you have not filed your joint return and you know that your joint refund will be offset, file Form 8379 with your return. Ammend taxes You should receive your refund within 14 weeks from the date the paper return is filed or within 11 weeks from the date the return is filed electronically. Ammend taxes   If you filed your joint return and your joint refund was offset, file Form 8379 by itself. Ammend taxes When filed after offset, it can take up to 8 weeks to receive your refund. Ammend taxes Do not attach the previously filed tax return, but do include copies of all Forms W-2, Wage and Tax Statement, and W-2G, Certain Gambling Winnings, for both spouses and any Forms 1099 that show income tax withheld. Ammend taxes    An injured spouse claim is different from an innocent spouse relief request. Ammend taxes An injured spouse uses Form 8379 to request an allocation of the tax overpayment attributed to each spouse. Ammend taxes An innocent spouse uses Form 8857 to request relief from joint liability for tax, interest, and penalties on a joint return for items of the other spouse (or former spouse) that were incorrectly reported on or omitted from the joint return. Ammend taxes For information on innocent spouses, see Relief from joint liability, earlier. Ammend taxes Married Filing Separately If you and your spouse file separate returns, you should each report only your own income, exemptions, deductions, and credits on your individual return. Ammend taxes You can file a separate return even if only one of you had income. Ammend taxes For information on exemptions you can claim on your separate return, see Exemptions , later. Ammend taxes Community or separate income. Ammend taxes   If you live in a community property state and file a separate return, your income may be separate income or community income for income tax purposes. Ammend taxes For more information, see Community Income under Community Property, later. Ammend taxes Separate liability. Ammend taxes   If you and your spouse file separately, you each are responsible only for the tax due on your own return. Ammend taxes Itemized deductions. Ammend taxes   If you and your spouse file separate returns and one of you itemizes deductions, the other spouse cannot use the standard deduction and should also itemize deductions. Ammend taxes Table 1. Ammend taxes Itemized Deductions on Separate Returns This table shows itemized deductions you can claim on your married filing separate return whether you paid the expenses separately with your own funds or jointly with your spouse. Ammend taxes  Caution: If you live in a community property state, these rules do not apply. Ammend taxes See Community Property. Ammend taxes IF you paid . Ammend taxes . Ammend taxes . Ammend taxes AND you . Ammend taxes . Ammend taxes . Ammend taxes THEN you can deduct on your separate federal return. Ammend taxes . Ammend taxes . Ammend taxes   medical expenses   paid with funds deposited in a joint checking account in which you and your spouse have an equal interest     half of the total medical expenses, subject to certain limits, unless you can show that you alone paid the expenses. Ammend taxes     state income tax   file a separate state income tax return     the state income tax you alone paid during the year. Ammend taxes         file a joint state income tax return and you and your spouse are jointly and individually liable for the full amount of the state income tax     the state income tax you alone paid during the year. Ammend taxes         file a joint state income tax return and you  are liable for only your own share of state  income tax     the smaller of: the state income tax you alone paid during the year, or the total state income tax you and your spouse paid during the year multiplied by the following fraction. Ammend taxes The numerator is your gross income and the denominator  is your combined gross income. Ammend taxes     property tax   paid the tax on property held as tenants by the entirety     the property tax you alone paid. Ammend taxes     mortgage interest   paid the interest on a qualified home1 held  as tenants by the entirety     the mortgage interest you alone paid. Ammend taxes     casualty loss   have a casualty loss on a home you own  as tenants by the entirety     half of the loss, subject to the deduction limits. Ammend taxes Neither spouse may report the total casualty loss. Ammend taxes 1 For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. Ammend taxes Dividing itemized deductions. Ammend taxes   You may be able to claim itemized deductions on a separate return for certain expenses that you paid separately or jointly with your spouse. Ammend taxes See Table 1, later. Ammend taxes Separate returns may give you a higher tax. Ammend taxes   Some married couples file separate returns because each wants to be responsible only for his or her own tax. Ammend taxes There is no joint liability. Ammend taxes But in almost all instances, if you file separate returns, you will pay more combined federal tax than you would with a joint return. Ammend taxes This is because the following special rules apply if you file a separate return. Ammend taxes Your tax rate generally will be higher than it would be on a joint return. Ammend taxes Your exemption amount for figuring the alternative minimum tax will be half of that allowed a joint return filer. Ammend taxes You cannot take the credit for child and dependent care expenses in most cases. Ammend taxes You cannot take the earned income credit. Ammend taxes You cannot take the exclusion or credit for adoption expenses in most cases. Ammend taxes You cannot take the credit for higher education expenses (American opportunity and lifetime learning credits), the deduction for student loan interest, or the tuition and fees deduction. Ammend taxes You cannot exclude the interest from qualified savings bonds that you used for higher education expenses. Ammend taxes If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You will have to include in income more (up to 85%) of any social security or equivalent railroad retirement benefits you received. Ammend taxes Your income limits that reduce the child tax credit, the retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are half of the limits for a joint return filer. Ammend taxes Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Ammend taxes Your basic standard deduction, if allowable, is half of that allowed a joint return filer. Ammend taxes See Itemized deductions , earlier. Ammend taxes Joint return after separate returns. Ammend taxes   If either you or your spouse (or both of you) file a separate return, you generally can change to a joint return within 3 years from the due date (not including extensions) of the separate return or returns. Ammend taxes This applies to a return either of you filed claiming married filing separately, single, or head of household filing status. Ammend taxes Use Form 1040X to change your filing status. Ammend taxes Separate returns after joint return. Ammend taxes   After the due date of your return, you and your spouse cannot file separate returns if you previously filed a joint return. Ammend taxes Exception. Ammend taxes   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Ammend taxes The personal representative has 1 year from the due date (including extensions) of the joint return to make the change. Ammend taxes Head of Household Filing as head of household has the following advantages. Ammend taxes You can claim the standard deduction even if your spouse files a separate return and itemizes deductions. Ammend taxes Your standard deduction is higher than is allowed if you claim a filing status of single or married filing separately. Ammend taxes Your tax rate usually will be lower than it is if you claim a filing status of single or married filing separately. Ammend taxes You may be able to claim certain credits (such as the dependent care credit and the earned income credit) you cannot claim if your filing status is married filing separately. Ammend taxes Income limits that reduce your child tax credit, retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are higher than the income limits if you claim a filing status of married filing separately. Ammend taxes Requirements. Ammend taxes   You may be able to file as head of household if you meet all the following requirements. Ammend taxes You are unmarried or “considered unmarried” on the last day of the year. Ammend taxes You paid more than half the cost of keeping up a home for the year. Ammend taxes A “qualifying person” lived with you in the home for more than half the year (except for temporary absences, such as school). Ammend taxes However, if the “qualifying person” is your dependent parent, he or she does not have to live with you. Ammend taxes See Special rule for parent , later, under Qualifying person. Ammend taxes Considered unmarried. Ammend taxes   You are considered unmarried on the last day of the tax year if you meet all the following tests. Ammend taxes You file a separate return. Ammend taxes A separate return includes a return claiming married filing separately, single, or head of household filing status. Ammend taxes You paid more than half the cost of keeping up your home for the tax year. Ammend taxes Your spouse did not live in your home during the last 6 months of the tax year. Ammend taxes Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Ammend taxes See Temporary absences , later. Ammend taxes Your home was the main home of your child, stepchild, or foster child for more than half the year. Ammend taxes (See Qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. Ammend taxes ) You must be able to claim an exemption for the child. Ammend taxes However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rule described later in Special rule for divorced or separated parents (or parents who live apart) under Exemptions for Dependents. Ammend taxes The general rules for claiming an exemption for a dependent are shown later in Table 3. Ammend taxes    If you were considered married for part of the year and lived in a community property state (one of the states listed later under Community Property), special rules may apply in determining your income and expenses. Ammend taxes See Publication 555 for more information. Ammend taxes Nonresident alien spouse. Ammend taxes   If your spouse was a nonresident alien at any time during the tax year, and you have not chosen to treat your spouse as a resident alien, you are considered unmarried for head of household purposes. Ammend taxes However, your spouse is not a qualifying person for head of household purposes. Ammend taxes You must have another qualifying person and meet the other requirements to file as head of household. Ammend taxes Keeping up a home. Ammend taxes   You are keeping up a home only if you pay more than half the cost of its upkeep for the year. Ammend taxes This includes rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. Ammend taxes This does not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation for any member of the household. Ammend taxes Qualifying person. Ammend taxes    Table 2, later, shows who can be a qualifying person. Ammend taxes Any person not described in Table 2 is not a qualifying person. Ammend taxes   Generally, the qualifying person must live with you for more than half of the year. Ammend taxes Table 2. Ammend taxes Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. Ammend taxes See the text of this publication for the other requirements you must meet to claim head of household filing status. Ammend taxes IF the person is your . Ammend taxes . Ammend taxes . Ammend taxes AND . Ammend taxes . Ammend taxes . Ammend taxes THEN that person is . Ammend taxes . Ammend taxes . Ammend taxes   qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2 he or she is single a qualifying person, whether or not you can claim an exemption for the person. Ammend taxes     he or she is married and you can claim an exemption for him or her a qualifying person. Ammend taxes     he or she is married and you cannot claim an exemption for him or her not a qualifying person. Ammend taxes 3     qualifying relative4 who is your father or mother you can claim an exemption for him or her5 a qualifying person. Ammend taxes 6     you cannot claim an exemption for him or her not a qualifying person. Ammend taxes     qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests) he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 and you can claim an exemption for him or her5 a qualifying person. Ammend taxes     he or she did not live with you more than half the year not a qualifying person. Ammend taxes     he or she is not related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 and is your qualifying relative only because he or she lived with you all year as a member of your household not a qualifying person. Ammend taxes     you cannot claim an exemption for him or her not a qualifying person. Ammend taxes   1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Ammend taxes 2 See Table 3, later, for the tests that must be met to be a qualifying child. Ammend taxes Note. Ammend taxes If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of Divorced or Separated Parents (or Parents Who Live Apart) under Exemptions for Dependents, later. Ammend taxes If you are the custodial parent and those rules apply, the child is generally your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. Ammend taxes 3 This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. Ammend taxes 4 See Table 3, later, for the tests that must be met to be a qualifying relative. Ammend taxes 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Ammend taxes See Multiple Support Agreement in Publication 501. Ammend taxes 6 See Special rule for parent . Ammend taxes Special rule for parent. Ammend taxes   If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. Ammend taxes However, you must be able to claim an exemption for your father or mother. Ammend taxes Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. Ammend taxes You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly. Ammend taxes Death or birth. Ammend taxes   If the person for whom you kept up a home was born or died in 2013, you still may be able to file as head of household. Ammend taxes If the person is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. Ammend taxes If the person is anyone else, see Publication 501. Ammend taxes Temporary absences. Ammend taxes   You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, or military service. Ammend taxes It must be reasonable to assume that the absent person will return to the home after the temporary absence. Ammend taxes You must continue to keep up the home during the absence. Ammend taxes Kidnapped child. Ammend taxes   You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. Ammend taxes You can claim head of household filing status if all the following statements are true. Ammend taxes The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. Ammend taxes In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Ammend taxes You would have qualified for head of household filing status if the child had not been kidnapped. Ammend taxes   This treatment applies for all years until the earlier of: The year the child is returned, The year there is a determination that the child is dead, or The year the child would have reached age 18. Ammend taxes More information. Ammend taxes   For more information on filing as head of household, see Publication 501. Ammend taxes Exemptions You can deduct $3,900 for each exemption you claim in 2013. Ammend taxes However, if your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. Ammend taxes There are two types of exemptions: personal exemptions and exemptions for dependents. Ammend taxes If you are entitled to claim an exemption for a dependent (such as your child), that dependent cannot claim his or her personal exemption on his or her own tax return. Ammend taxes Personal Exemptions You can claim your own exemption unless someone else can claim it. Ammend taxes If you are married, you may be able to take an exemption for your spouse. Ammend taxes These are called personal exemptions. Ammend taxes Exemption for Your Spouse Your spouse is never considered your dependent. Ammend taxes Joint return. Ammend taxes   On a joint return, you can claim one exemption for yourself and one for your spouse. Ammend taxes   If your spouse had any gross income, you can claim his or her exemption only if you file a joint return. Ammend taxes Separate return. Ammend taxes   If you file a separate return, you can take an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. Ammend taxes If your spouse is the dependent of another taxpayer, you cannot claim an exemption for your spouse even if the other taxpayer does not actually claim your spouse's exemption. Ammend taxes Alimony paid. Ammend taxes   If you paid alimony to your spouse, you cannot take an exemption for your spouse. Ammend taxes This is because alimony is gross income to the spouse who received it. Ammend taxes Divorced or separated spouse. Ammend taxes   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. Ammend taxes This rule applies even if you provided all of your former spouse's support. Ammend taxes Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. Ammend taxes You can claim an exemption for a dependent even if your dependent files a return. Ammend taxes The term “dependent” means: A qualifying child, or A qualifying relative. Ammend taxes Table 3 shows the tests that must be met to be either a qualifying child or qualifying relative, plus the additional requirements for claiming an exemption for a dependent. Ammend taxes For detailed information, see Publication 501. Ammend taxes   Dependent not allowed a personal exemption. Ammend taxes If you can claim an exemption for your dependent, the dependent cannot claim his or her own exemption on his or her own tax return. Ammend taxes This is true even if you do not claim the dependent's exemption on your return. Ammend taxes It is also true if the decedent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. Ammend taxes Table 3. Ammend taxes Overview of the Rules for Claiming an Exemption for a Dependent Caution. Ammend taxes This table is only an overview of the rules. Ammend taxes For details, see Publication 501. Ammend taxes • You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. Ammend taxes • You cannot claim a married person who files a joint return as a dependent unless that joint return is only a claim for refund and there would be no tax liability for either spouse on separate returns. Ammend taxes • You cannot claim a person as a dependent unless that person is a U. Ammend taxes S. Ammend taxes citizen, U. Ammend taxes S. Ammend taxes resident alien, U. Ammend taxes S. Ammend taxes national, or a resident of Canada or Mexico. Ammend taxes 1 • You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Ammend taxes   Tests To Be a Qualifying Child   Tests To Be a Qualifying Relative 1. Ammend taxes     2. Ammend taxes       3. Ammend taxes    4. Ammend taxes    5. Ammend taxes    The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Ammend taxes   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled. Ammend taxes   The child must have lived with you for more than half of the year. Ammend taxes 2   The child must not have provided more than half of his or her own support for the year. Ammend taxes   The child is not filing a joint return for the year (unless that joint return is filed only as a claim for refund of withheld income tax or estimated tax paid). Ammend taxes   1. Ammend taxes    2. Ammend taxes       3. Ammend taxes    4. Ammend taxes The person cannot be your qualifying child or the qualifying child of anyone else. Ammend taxes   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 or (b) must live with you all year as a member of your household 2 (and your relationship must not violate local law). Ammend taxes   The person's gross income for the year must be less than $3,900. Ammend taxes 3   You must provide more than half of the person's total support for the year. Ammend taxes 4 If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. Ammend taxes See Special Rule for Qualifying Child of More Than One Person , later, to find out which person is the person entitled to claim the child as a qualifying child. Ammend taxes     1 Exception exists for certain adopted children. Ammend taxes 2 Exceptions exist for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. Ammend taxes 3 Exception exists for persons who are disabled and have income from a sheltered workshop. Ammend taxes 4 Exceptions exist for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Ammend taxes See Publication 501. Ammend taxes You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. Ammend taxes For more information, see the instructions for your tax return if you file Form 1040A or 1040. Ammend taxes Children of Divorced or Separated Parents (or Parents Who Live Apart) In most cases, because of the residency test (see item 3 under Tests To Be a Qualifying Child in Table 3), a child of divorced or separated parents is the qualifying child of the custodial parent. Ammend taxes However, the child will be treated as the qualifying child of the noncustodial parent if the special rule (discussed next) applies. Ammend taxes Special rule for divorced or separated parents (or parents who live apart). Ammend taxes   A child will be treated as the qualifying child of his or her noncustodial parent if all four of the following statements are true. Ammend taxes The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of the year, whether or not they are or were married. Ammend taxes The child received over half of his or her support for the year from the parents. Ammend taxes The child is in the custody of one or both parents for more than half of the year. Ammend taxes Either of the following applies. Ammend taxes The custodial parent signs a written declaration, discussed later, that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches this written declaration to his or her return. Ammend taxes (If the decree or agreement went into effect after 1984, see Divorce decree or separation agreement that went into effect after 1984 and before 2009 , later. Ammend taxes A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 states that the noncustodial parent can claim the child as a dependent, the decree or agreement was not changed after 1984 to say the noncustodial parent cannot claim the child as a dependent, and the noncustodial parent provides at least $600 for the child's support during 2013. Ammend taxes See Child support under pre-1985 agreement , later. Ammend taxes Custodial parent and noncustodial parent. Ammend taxes   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. Ammend taxes The other parent is the noncustodial parent. Ammend taxes   If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater number of nights during the rest of the year. Ammend taxes   A child is treated as living with a parent for a night if the child sleeps: At that parent's home, whether or not the parent is present, or In the company of the parent, when the child does not sleep at a parent's home (for example, the parent and child are on vacation together). Ammend taxes Equal number of nights. Ammend taxes   If the child lived with each parent for an equal number of nights during the year, the custodial parent is the parent with the higher adjusted gross income. Ammend taxes December 31. Ammend taxes   The night of December 31 is treated as part of the year in which it begins. Ammend taxes For example, December 31, 2013, is treated as part of 2013. Ammend taxes Emancipated child. Ammend taxes   If a child is emancipated under state law, the child is treated as not living with either parent. Ammend taxes See Examples 5 and 6 . Ammend taxes Absences. Ammend taxes    If a child was not with either parent on a particular night (because, for example, the child was staying at a friend's house), the child is treated as living with the parent with whom the child normally would have lived for that night, except for the absence. Ammend taxes But if it cannot be determined with which parent the child normally would have lived or if the child would not have lived with either parent that night, the child is treated as not living with either parent that night. Ammend taxes Parent works at night. Ammend taxes   If, due to a parent's nighttime work schedule, a child lives for a greater number of days but not nights with the parent who works at night, that parent is treated as the custodial parent. Ammend taxes On a school day, the child is treated as living at the primary residence registered with the school. Ammend taxes Example 1 – child lived with one parent greater number of nights. Ammend taxes You and your child’s other parent are divorced. Ammend taxes In 2013, your child lived with you 210 nights and with the other parent 156 nights. Ammend taxes You are the custodial parent. Ammend taxes Example 2 – child is away at camp. Ammend taxes In 2013, your daughter lives with each parent for alternate weeks. Ammend taxes In the summer, she spends 6 weeks at summer camp. Ammend taxes During the time she is at camp, she is treated as living with you for 3 weeks and with her other parent, your ex-spouse, for 3 weeks because this is how long she would have lived with each parent if she had not attended summer camp. Ammend taxes Example 3 – child lived same number of days with each parent. Ammend taxes Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. Ammend taxes Your adjusted gross income is $40,000. Ammend taxes Your ex-spouse's adjusted gross income is $25,000. Ammend taxes You are treated as your son's custodial parent because you have the higher adjusted gross income. Ammend taxes Example 4 – child is at parent’s home but with other parent. Ammend taxes Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. Ammend taxes You become ill and are hospitalized. Ammend taxes The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. Ammend taxes Your son is treated as living with you during this 10-day period because he was living in your home. Ammend taxes Example 5 – child emancipated in May. Ammend taxes When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. Ammend taxes As a result, he is not considered in the custody of his parents for more than half of the year. Ammend taxes The special rule for children of divorced or separated parents (or parents who live apart) does not apply. Ammend taxes Example 6 – child emancipated in August. Ammend taxes Your daughter lives with you from January 1, 2013, until May 31, 2013, and lives with her other parent, your ex-spouse, from June 1, 2013, through the end of the year. Ammend taxes She turns 18 and is emancipated under state law on August 1, 2013. Ammend taxes Because she is treated as not living with either parent beginning on August 1, she is treated as living with you the greater number of nights in 2013. Ammend taxes You are the custodial parent. Ammend taxes Written declaration. Ammend taxes    The custodial parent must use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial parent. Ammend taxes The noncustodial parent must attach a copy of the form or statement to his or her tax return. Ammend taxes   The exemption can be released for 1 year, for a number of specified years (for example, alternate years), or for all future years, as specified in the declaration. Ammend taxes Divorce decree or separation agreement that went into effect after 1984 and before 2009. Ammend taxes   If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. Ammend taxes To be able to do this, the decree or agreement must state all three of the following. Ammend taxes The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. Ammend taxes The custodial parent will not claim the child as a dependent for the year. Ammend taxes The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. Ammend taxes   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her return. Ammend taxes The cover page (write the other parent's social security number on this page). Ammend taxes The pages that include all of the information identified in items (1) through (3) above. Ammend taxes The signature page with the other parent's signature and the date of the agreement. Ammend taxes Post-2008 divorce decree or separation agreement. Ammend taxes   If the decree or agreement went into effect after 2008, a noncustodial parent claiming an exemption for a child cannot attach pages from a divorce decree or separation agreement instead of Form 8332. Ammend taxes The custodial parent must sign either a Form 8332 or a similar statement. Ammend taxes The only purpose of this statement must be to release the custodial parent's claim to the child's exemption. Ammend taxes The noncustodial parent must attach a copy to his or her return. Ammend taxes The form or statement must release the custodial parent's claim to the child without any conditions. Ammend taxes For example, the release must not depend on the noncustodial parent paying support. Ammend taxes    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. Ammend taxes Revocation of release of claim to an exemption. Ammend taxes   The custodial parent can revoke a release of claim to exemption that he or she previously released to the noncustodial parent on Form 8332 or a similar statement. Ammend taxes In order for the revocation to be effective for 2013, the custodial parent must have given (or made reasonable efforts to give) written notice of the revocation to the noncustodial parent in 2012 or earlier. Ammend taxes The custodial parent can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to his or her return for each tax year he or she claims the child as a dependent as a result of the revocation. Ammend taxes Remarried parent. Ammend taxes   If you remarry, the support provided by your new spouse is treated as provided by you. Ammend taxes Child support under pre-1985 agreement. Ammend taxes   All child support payments actually received from the noncustodial parent under a pre-1985 agreement are considered used for the support of the child, even if such amounts are not actually spent for child support. Ammend taxes Example. Ammend taxes Under a pre-1985 agreement, the noncustodial parent provides $1,200 for the child's support. Ammend taxes This amount is considered support provided by the noncustodial parent even if the $1,200 was actually spent on things other than support. Ammend taxes Parents who never married. Ammend taxes   The special rule for divorced or separated parents also applies to parents who never married and lived apart at all times during the last 6 months of the year. Ammend taxes Alimony. Ammend taxes   Payments to your spouse that are includible in his or her gross income as either alimony, separate maintenance payments, or similar payments from an estate or trust, are not treated as a payment for the support of a dependent. Ammend taxes Special Rule for Qualifying Child of More Than One Person If your qualifying child is not a qualifying child of anyone else, this special rule does not apply to you and you do not need to read about it. Ammend taxes This is also true if your qualifying child is not a qualifying child of anyone else except your spouse with whom you file a joint return. Ammend taxes If a child is treated as the qualifying child of the noncustodial parent under the Special rule for divorced or separated parents (or parents who live apart), earlier, see Applying this special rule to divorced or separated parents (or parents who live apart), later. Ammend taxes Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. Ammend taxes (For a description of these tests, see list items 1 through 5 under Tests To Be a Qualifying Child in Table 3). Ammend taxes Although the child meets the conditions to be a qualifying child of each of these persons, only one person can actually use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). Ammend taxes The exemption for the child. Ammend taxes The child tax credit. Ammend taxes Head of household filing status. Ammend taxes The credit for child and dependent care expenses. Ammend taxes The exclusion from income for dependent care benefits. Ammend taxes The earned income credit. Ammend taxes The other person cannot take any of these benefits based on this qualifying child. Ammend taxes In other words, you and the other person cannot agree to divide these tax benefits between you. Ammend taxes The other person cannot take any of these tax benefits unless he or she has a different qualifying child. Ammend taxes Tiebreaker rules. Ammend taxes   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. Ammend taxes If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Ammend taxes If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. Ammend taxes If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. Ammend taxes If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. Ammend taxes If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. Ammend taxes If the child's parents file a joint return with each other, this rule can be applied by dividing the parents' total AGI evenly between them; see Publication 501 for details. Ammend taxes   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. Ammend taxes Example 1—separated parents. Ammend taxes You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. Ammend taxes In August and September, your son lived with you. Ammend taxes For the rest of the year, your son lived with your husband, the boy's father. Ammend taxes Your son is a qualifying child of both you and your husband because your son lived with each of you for more than half the year and because he met the relationship, age, support, and joint return tests for both of you. Ammend taxes At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the special rule for divorced or separated parents (or parents who live apart) does not apply. Ammend taxes You and your husband will file separate returns. Ammend taxes Your husband agrees to let you treat your son as a qualifying child. Ammend taxes This means, if your husband does not claim your son as a qualifying child, you can claim your son as a dependent and treat him as a qualifying child for the child tax credit and exclusion for dependent care benefits, if you qualify for each of those tax benefits. Ammend taxes However, you cannot claim head of household filing status because you and your husband did not live apart the last 6 months of the year. Ammend taxes And, as a result of your filing status being married filing separately, you cannot claim the earned income credit or the credit for child and dependent care expenses. Ammend taxes Example 2—separated parents claim same child. Ammend taxes The facts are the same as in Example 1 except that you and your husband both claim your son as a qualifying child. Ammend taxes In this case, only your husband will be allowed to treat your son as a qualifying child. Ammend taxes This is because, during 2013, the boy lived with him longer than with you. Ammend taxes If you claimed an exemption, the child tax credit, or the exclusion for dependent care benefits for your son, the IRS will disallow your claim to all these tax benefits, unless you have another qualifying child. Ammend taxes In addition, because you and your husband did not live apart the last 6 months of the year, your husband cannot claim head of household filing status. Ammend taxes And, as a result of his filing status being married filing separately, he cannot claim the earned income credit or the credit for child and dependent care expenses. Ammend taxes Applying this special rule to divorced or separated parents (or parents who live apart). Ammend taxes   If a child is treated as the qualifying child of the noncustodial parent under the special rule for divorced or separated parents (or parents who live apart) described earlier, only the noncustodial parent can claim an exemption and the child tax credit for the child. Ammend taxes However, the noncustodial parent cannot claim the child as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. Ammend taxes Only the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for those four tax benefits. Ammend taxes If the child is the qualifying child of more than one person for those tax benefits, the tiebreaker rules determine which person can treat the child as a qualifying child. Ammend taxes Example 1. Ammend taxes You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Ammend taxes Your AGI is $10,000. Ammend taxes Your mother's AGI is $25,000. Ammend taxes Your son's father does not live with you or your son. Ammend taxes Under the rules for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child if he meets all the requirements to do so. Ammend taxes Because of this, you cannot claim an exemption or the child tax credit for your son. Ammend taxes However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. Ammend taxes You and your mother did not have any child care expenses or dependent care benefits, but the boy is a qualifying child of both you and your mother for head of household filing status and the earned income credit because he meets the relationship, age, residency, support, and joint return tests for both you and your mother. Ammend taxes (Note: The support test does not apply for the earned income credit. Ammend taxes ) However, you agree to let your mother claim your son. Ammend taxes This means she can claim him for head of household filing status and the earned income credit if she qualifies for each and if you do not claim him as a qualifying child for the earned income credit. Ammend taxes (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. Ammend taxes ) Example 2. Ammend taxes The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. Ammend taxes Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Ammend taxes Example 3. Ammend taxes The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the earned income credit. Ammend taxes Your mother also claims him as a qualifying child for head of household filing status. Ammend taxes You, as the child's parent, will be the only one allowed to claim your son as a qualifying child for the earned income credit. Ammend taxes The IRS will disallow your mother's claim to the earned income credit and head of household filing status unless she has another qualifying child. Ammend taxes Phaseout of Exemptions The amount you can claim as a deduction for exemptions is reduced once your adjusted gross income (AGI) goes above a certain level for your filing status. Ammend taxes These levels are as follows:    Filing Status AGI Level That Reduces Exemption Amount Married filing separately $150,000 Single 250,000 Head of household 275,000 Married filing jointly 300,000 Qualifying widow(er) 300,000 You must reduce the dollar amount of your exemptions by 2% for each $2,500, or part of $2,500 ($1,250 if you are married filing separately), that your AGI exceeds the amount shown above for your filing status. Ammend taxes If your AGI exceeds the amount shown above by more than $122,500 ($61,250 if married filing separately), the amount of your deduction for exemptions is reduced to zero. Ammend taxes If your AGI exceeds the level for your filing status, use the Deduction for Exemptions Worksheet found in the instructions for Form 1040 or Form 1040NR to figure the amount of your deduction for exemptions. Ammend taxes Alimony Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. Ammend taxes It does not include voluntary payments that are not made under a divorce or separation instrument. Ammend taxes Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. Ammend taxes Although this discussion is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. Ammend taxes To be alimony, a payment must meet certain requirements. Ammend taxes There are some differences between the requirements that apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. Ammend taxes The general requirements that apply to payments regardless of when the divorce or separation instrument was executed and the specific requirements that apply to post-1984 instruments (and, in certain cases, some pre-1985 instruments) are discussed in this publication. Ammend taxes See, Instruments Executed Before 1985 , later, if you are looking for information on where to find the specific requirements that apply to pre-1985 instruments. Ammend taxes Spouse or former spouse. Ammend taxes   Unless otherwise stated, the term “spouse” includes former spouse. Ammend taxes Divorce or separation instrument. Ammend taxes   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. Ammend taxes 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). Ammend taxes Invalid decree. Ammend taxes   Payments under a divorce decree can be alimony even if the decree's validity is in question. Ammend taxes A divorce decree is valid for tax purposes until a court having proper jurisdiction holds it invalid. Ammend taxes Amended instrument. Ammend taxes   An amendment to a divorce decree may change the nature of your payments. Ammend taxes Amendments are not ordinarily retroactive for federal tax purposes. Ammend taxes However, a retroactive amendment to a divorce decree correcting a clerical error to reflect the original intent of the court will generally be effective retroactively for federal tax purposes. Ammend taxes Example 1. Ammend taxes A court order retroactively corrected a mathematical error under your divorce decree to express the original intent to spread the payments over more than 10 years. Ammend taxes This change also is effective retroactively for federal tax purposes. Ammend taxes Example 2. Ammend taxes Your original divorce decree did not fix any part of the payment as child support. Ammend taxes To reflect the true intention of the court, a court order retroactively corrected the error by designating a part of the payment as child support. Ammend taxes The amended order is effective retroactively for federal tax purposes. Ammend taxes Deducting alimony paid. Ammend taxes   You can deduct alimony you paid, whether or not you itemize deductions on your return. Ammend taxes You must file Form 1040. Ammend taxes You cannot use Form 1040A, 1040EZ, or 1040NR. Ammend taxes Enter the amount of alimony you paid on Form 1040, line 31a. Ammend taxes In the space provided on line 31b, enter your spouse's social security number (SSN) or IRS individual taxpayer identification number (ITIN). Ammend taxes If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. Ammend taxes Show the SSN or ITIN and amount paid to each other recipient on an attached statement. Ammend taxes Enter your total payments on line 31a. Ammend taxes If you do not provide your spouse's SSN or ITIN, you may have to pay a $50 penalty and your deduction may be disallowed. Ammend taxes Reporting alimony received. Ammend taxes   Report alimony you received as income on Form 1040, line 11, or on Schedule NEC (Form 1040NR), line 12. Ammend taxes You cannot use Form 1040A, 1040EZ, or 1040NR-EZ. Ammend taxes    You must give the person who paid the alimony your SSN or ITIN. Ammend taxes If you do not, you may have to pay a $50 penalty. Ammend taxes Withholding on nonresident aliens. Ammend taxes   If you are a U. Ammend taxes S. Ammend taxes citizen or resident alien and you pay alimony to a nonresident alien spouse, you may have to withhold income tax at a rate of 30% on each payment. Ammend taxes However, many tax treaties provide for an exemption from withholding for alimony payments. Ammend taxes For more information, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. Ammend taxes General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. Ammend taxes Payments not alimony. Ammend taxes   Not all payments under a divorce or separation instrument are alimony. Ammend taxes Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained later under Community Property , Payments to keep up the payer's property, or Use of the payer's property. Ammend taxes Example. Ammend taxes Under your written separation agreement, your spouse lives rent-free in a home you own and you must pay the mortgage, real estate taxes, insurance, repairs, and utilities for the home. Ammend taxes Because you own the home and the debts are yours, your payments for the mortgage, real estate taxes, insurance, and repairs are not alimony. Ammend taxes Neither is the value of your spouse's use of the home. Ammend taxes If they otherwise qualify, you can deduct the payments for utilities as alimony. Ammend taxes Your spouse must report them as income. Ammend taxes If you itemize deductions, you can deduct the real estate taxes and, if the home is a qualified home, you can also include the interest on the mortgage in figuring your deductible interest. Ammend taxes However, if your spouse owned the home, see Example 2 under Payments to a third party, later. Ammend taxes If you owned the home jointly with your spouse, see Table 4. Ammend taxes For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. Ammend taxes Child support. Ammend taxes   To determine whether a payment is child support, see the discussion under Instruments Executed After 1984 , later. Ammend taxes If your divorce or separation agreement was executed before 1985, see the 2004 revision of Publication 504 available at www. Ammend taxes irs. Ammend taxes gov/formspubs. Ammend taxes Underpayment. Ammend taxes   If both alimony and child support payments are called for by your divorce or separation instrument, and you pay less than the total required, the payments apply first to child support and then to alimony. Ammend taxes Example. Ammend taxes Your divorce decree calls for you to pay your former spouse $200 a month ($2,400 ($200 x 12) a year) as child support and $150 a month ($1,800 ($150 x 12) a year) as alimony. Ammend taxes If you pay the full amount of $4,200 ($2,400 + $1,800) during the year, you can deduct $1,800 as alimony and your former spouse must report $1,800 as alimony received. Ammend taxes If you pay only $3,600 during the year, $2,400 is child support. Ammend taxes You can deduct only $1,200 ($3,600 – $2,400) as alimony and your former spouse must report $1,200 as alimony received. Ammend taxes Payments to a third party. Ammend taxes   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. Ammend taxes These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. Ammend taxes ), taxes, tuition, etc. Ammend taxes The payments are treated as received by your spouse and then paid to the third party. Ammend taxes Example 1. Ammend taxes Under your divorce decree, you must pay your former spouse's medical and dental expenses. Ammend taxes If the payments otherwise qualify, you can deduct them as alimony on your return. Ammend taxes Your former spouse must report them as alimony received and can include them in figuring deductible medical expenses. Ammend taxes Example 2. Ammend taxes Under your separation agreement, you must pay the real estate taxes, mortgage payments, and insurance premiums on a home owned by your spouse. Ammend taxes If they otherwise qualify, you can deduct the payments as alimony on your return, and your spouse must report them as alimony received. Ammend taxes If itemizing deductions, your spouse can deduct the real estate taxes and, if the home is a qualified home, also include the interest on the mortgage in figuring deductible interest. Ammend taxes However, if you owned the home, see the example under Payments not alimony , earlier. Ammend taxes If you owned the home jointly with your spouse, see Table 4. Ammend taxes Life insurance premiums. Ammend taxes   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. Ammend taxes Payments for jointly-owned home. Ammend taxes   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse or former spouse, some of your payments may be alimony. Ammend taxes See Table 4. Ammend taxes   However, if your spouse owned the home, see Example 2 under Payments to a third party, earlier. Ammend taxes If you owned the home, see the example under Payments not alimony , earlier. Ammend taxes Table 4. Ammend taxes Expenses for a Jointly-Owned Home Use the table below to find how much of your payment is alimony and how much you can claim as an itemized deduction. Ammend taxes IF you must pay all of the . Ammend taxes . Ammend taxes . Ammend taxes AND your home is . Ammend taxes . Ammend taxes . Ammend taxes THEN you can deduct and your spouse (or former spouse) must include as alimony . Ammend taxes . Ammend taxes . Ammend taxes AND you can claim as an itemized deduction . Ammend taxes . Ammend taxes . Ammend taxes   mortgage payments (principal and interest) jointly owned half of the total payments half of the interest as interest expense (if the home is a qualified home). Ammend taxes 1   real estate taxes and home insurance held as tenants in common half of the total payments half of the real estate taxes2 and none of the home insurance. Ammend taxes     held as tenants by the entirety or in joint tenancy none of the payments all of the real estate taxes and none of the home insurance. Ammend taxes 1 Your spouse (or former spouse) can deduct the other half of the interest if the home is a qualified home. Ammend taxes  2 Your spouse (or former spouse) can deduct the other half of the real estate taxes. Ammend taxes Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. Ammend taxes Exception for instruments executed before 1985. Ammend taxes   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. Ammend taxes A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. Ammend taxes 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. Ammend taxes   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, see the 2004 revision of Publication 504 available at www. Ammend taxes irs. Ammend taxes gov/formspubs. Ammend taxes Example 1. Ammend taxes In November 1984, you and your former spouse executed a written separation agreement. Ammend taxes In February 1985, a decree of divorce was substituted for the written separation agreement. Ammend taxes The decree of divorce did not change the terms for the alimony you pay your former spouse. Ammend taxes The decree of divorce is treated as executed before 1985. Ammend taxes Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. Ammend taxes Example 2. Ammend taxes The facts are the same as in Example 1 except that the decree of divorce changed the amount of the alimony. Ammend taxes In this example, the decree of divorce is not treated as executed before 1985. Ammend taxes The alimony payments are subject to the rules for payments under instruments executed after 1984. Ammend taxes Alimony Requirements 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. Ammend taxes The payment is in cash. Ammend taxes The instrument does not designate the payment as not alimony. Ammend taxes The spouses are not members of the same household at the time the payments are made. Ammend taxes This requirement applies only if the spouses are legally separated under a decree of divorce or separate maintenance. Ammend taxes There is no liability to make any payment (in cash or property) after the death of the recipient spouse. Ammend taxes The payment is not treated as child support. Ammend taxes Each of these requirements is discussed next. Ammend taxes Cash payment requirement. Ammend taxes   Only cash payments, including checks and money orders, qualify as alimony. Ammend taxes The following do not qualify as alimony. Ammend taxes Transfers of services or property (including a debt instrument of a third party or an annuity contract). Ammend taxes Execution of a debt instrument by the payer. Ammend taxes The use of the payer's property. Ammend taxes Payments to a third party. Ammend taxes   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. Ammend taxes See Payments to a third party under General Rules, earlier. Ammend taxes   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. Ammend taxes The payments are in lieu of payments of alimony directly to your spouse. Ammend taxes The written request states that both spouses intend the payments to be treated as alimony. Ammend taxes You receive the written request from your spouse before you file your return for the year you made the payments. Ammend taxes Payments designated as not alimony. Ammend taxes   You and your spouse can designate that otherwise qualifying payments are not alimony. Ammend taxes 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. Ammend taxes 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). Ammend taxes If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. Ammend taxes   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. Ammend taxes The copy must be attached each year the designation applies. Ammend taxes Spouses cannot be members of the same household. Ammend taxes   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. Ammend taxes A home you formerly shared is considered one household, even if you physically separate yourselves in the home. Ammend taxes   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. Ammend taxes Exception. Ammend taxes   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. Ammend taxes Liability for payments after death of recipient spouse. Ammend taxes   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. Ammend taxes If all of the payments would continue, then none of the payments made before or after the death are alimony. Ammend taxes   The divorce or separation instrument does not have to expressly state that the payments cease upon the
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Virgin Islands Department of Licensing and Consumer Affairs

Website: Virgin Islands Department of Licensing and Consumer Affairs

Address: Virgin Islands Department of Licensing and Consumer Affairs
3000 Golden Rock Shopping Center, Suite 9
St. Croix, VI 00820

Phone Number: 340-773-2226

Virgin Islands Department of Licensing and Consumer Affairs

Website: Virgin Islands Department of Licensing and Consumer Affairs

Address: Virgin Islands Department of Licensing and Consumer Affairs
Property and Procurement Bldg.
8201 Sub Base, Suite 1
St. Thomas, VI 00802

Phone Number: 340-774-3130

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Office of the Lieutenant Governor

Website: Office of the Lieutenant Governor

Address: Office of the Lieutenant Governor
Division of Banking and Insurance
5049 Kongens Gade
St. Thomas, VI 00802

Phone Number: 340-774-7166

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Division of Banking and Insurance

Website: Division of Banking and Insurance

Address: Division of Banking and Insurance
5049 Kongens Gade
St. Thomas, VI 00802

Phone Number: 340-774-7166

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The Ammend Taxes

Ammend taxes 10. Ammend taxes   Education Savings Bond Program Table of Contents Introduction Who Can Cash In Bonds Tax FreeAdjusted qualified education expenses. Ammend taxes Eligible educational institution. Ammend taxes Dependent for whom you claim an exemption. Ammend taxes MAGI when using Form 1040A. Ammend taxes MAGI when using Form 1040. Ammend taxes Figuring the Tax-Free AmountEffect of the Amount of Your Income on the Amount of Your Exclusion Claiming the Exclusion Introduction Generally, you must pay tax on the interest earned on U. Ammend taxes S. Ammend taxes savings bonds. Ammend taxes If you do not include the interest in income in the years it is earned, you must include it in your income in the year in which you cash in the bonds. Ammend taxes However, when you cash in certain savings bonds under an education savings bond program, you may be able to exclude the interest from income. Ammend taxes Who Can Cash In Bonds Tax Free You may be able to cash in qualified U. Ammend taxes S. Ammend taxes savings bonds without having to include in your income some or all of the interest earned on the bonds if you meet the following conditions. Ammend taxes You pay qualified education expenses for yourself, your spouse, or a dependent for whom you claim an exemption on your return. Ammend taxes Your modified adjusted gross income (MAGI) is less than the amount specified for your filing status. Ammend taxes Your filing status is not married filing separately. Ammend taxes Qualified U. Ammend taxes S. Ammend taxes savings bonds. Ammend taxes   A qualified U. Ammend taxes S. Ammend taxes savings bond is a series EE bond issued after 1989 or a series I bond. Ammend taxes The bond must be issued either in your name (as the sole owner) or in the name of both you and your spouse (as co-owners). Ammend taxes   The owner must be at least 24 years old before the bond's issue date. Ammend taxes The issue date is printed on the front of the savings bond. Ammend taxes    The issue date is not necessarily the date of purchase—it will be the first day of the month in which the bond is purchased (or posted, if bought electronically). Ammend taxes Qualified education expenses. Ammend taxes   These include the following items you pay for either yourself, your spouse, or a dependent for whom you claim an exemption. Ammend taxes Tuition and fees required to enroll at or attend an eligible educational institution. Ammend taxes Qualified education expenses do not include expenses for room and board or for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. Ammend taxes Contributions to a qualified tuition program (QTP) (see How Much Can You Contribute in chapter 8, Qualified Tuition Program). Ammend taxes Contributions to a Coverdell education savings account (ESA) (see Contributions in chapter 7, Coverdell Education Savings Account). Ammend taxes Adjusted qualified education expenses. Ammend taxes   You must reduce your qualified education expenses by all of the following tax-free benefits. Ammend taxes Tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions). Ammend taxes Expenses used to figure the tax-free portion of distributions from a Coverdell ESA (see Qualified Education Expenses in chapter 7, Coverdell Education Savings Account). Ammend taxes Expenses used to figure the tax-free portion of distributions from a QTP (see Qualified education expenses in chapter 8, Qualified Tuition Program). Ammend taxes Any tax-free payments (other than gifts or inheritances) received as educational assistance, such as: Veterans' educational assistance benefits (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Qualified tuition reductions (see Qualified Tuition Reduction in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), or Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ). Ammend taxes Any expenses used in figuring the American opportunity and lifetime learning credits. Ammend taxes See What Expenses Qualify in chapter 2, American Opportunity Credit, and What Expenses Qualify in chapter 3, Lifetime Learning Credit, for more information. Ammend taxes Eligible educational institution. Ammend taxes   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Ammend taxes S. Ammend taxes Department of Education. Ammend taxes It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Ammend taxes The educational institution should be able to tell you if it is an eligible educational institution. Ammend taxes   Certain educational institutions located outside the United States also participate in the U. Ammend taxes S. Ammend taxes Department of Education's Federal Student Aid (FSA) programs. Ammend taxes Dependent for whom you claim an exemption. Ammend taxes   You claim an exemption for a person if you list his or her name and other required information on Form 1040 (or Form 1040A), line 6c. Ammend taxes Modified adjusted gross income (MAGI). Ammend taxes   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return without taking into account this interest exclusion. Ammend taxes However, as discussed below, there may be other modifications. Ammend taxes MAGI when using Form 1040A. Ammend taxes   If you file Form 1040A, your MAGI is the AGI on line 22 of that form figured without taking into account any savings bond interest exclusion and modified by adding back any amount on line 18 (student loan interest deduction) and line 19 (tuition and fees deduction). Ammend taxes MAGI when using Form 1040. Ammend taxes   If you file Form 1040, your MAGI is the AGI on line 38 of that form figured without taking into account any savings bond interest exclusion and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, Exclusion of income by bona fide residents of Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for student loan interest, Deduction for tuition and fees, and Deduction for domestic production activities. Ammend taxes    Use the worksheet in the instructions for line 9 of Form 8815 to figure your MAGI. Ammend taxes If you claim any of the exclusion or deduction items (1)–(6) listed above, add the amount of the exclusion or deduction to the amount on line 5 of the worksheet. Ammend taxes Do not add in the deduction for (7) student loan interest, and (8) tuition and fees, or (9) domestic production activities because line 4 of the worksheet already includes these amounts. Ammend taxes Enter the total on Form 8815, line 9, as your modified adjusted gross income (MAGI). Ammend taxes    Because the deduction for interest expenses attributable to royalties and other investments is limited to your net investment income, you cannot figure the deduction until you have figured this interest exclusion. Ammend taxes Therefore, if you had interest expenses attributable to royalties and deductible on Schedule E (Form 1040), Supplemental Income and Loss, you must make a special computation of your deductible interest without regard to this exclusion to figure the net royalty income included in your MAGI. Ammend taxes See Royalties included in MAGI under Education Savings Bond Program in Publication 550, chapter 1. Ammend taxes Figuring the Tax-Free Amount If the total you receive when you cash in the bonds is not more than the adjusted qualified education expenses for the year, all of the interest on the bonds may be tax free. Ammend taxes However, if the total you receive when you cash in the bonds is more than the adjusted expenses, only part of the interest may be tax free. Ammend taxes To determine the tax-free amount, multiply the interest part of the proceeds by a fraction. Ammend taxes The numerator (top part) of the fraction is the adjusted qualified education expenses (AQEE) you paid during the year. Ammend taxes The denominator (bottom part) of the fraction is the total proceeds you received during the year. Ammend taxes Example. Ammend taxes In February 2013, Mark and Joan Washington, a married couple, cashed a qualified series EE U. Ammend taxes S. Ammend taxes savings bond. Ammend taxes They received proceeds of $9,000, representing principal of $6,000 and interest of $3,000. Ammend taxes In 2013, they paid $7,650 of their daughter's college tuition. Ammend taxes They are not claiming an American opportunity or lifetime learning credit for those expenses, and their daughter does not have any tax-free educational assistance. Ammend taxes Their MAGI for 2013 was $80,000. Ammend taxes   $3,000 interest × $7,650 AQEE  $9,000 proceeds = $2,550 tax-free interest   They can exclude $2,550 of interest in 2013. Ammend taxes They must pay tax on the remaining $450 ($3,000 − $2,550) interest. Ammend taxes Effect of the Amount of Your Income on the Amount of Your Exclusion The amount of your interest exclusion is gradually reduced (phased out) based on your MAGI and filing status. Ammend taxes Claiming the Exclusion Use Form 8815 to figure your education savings bond interest exclusion. Ammend taxes Enter your exclusion on line 3 of Schedule B (Form 1040A or 1040), Interest and Ordinary Dividends. Ammend taxes Attach Form 8815 to your tax return. 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