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Can I File Previous Years Taxes Online

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Can I File Previous Years Taxes Online

Can i file previous years taxes online 6. Can i file previous years taxes online   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Can i file previous years taxes online Free help with your tax return. Can i file previous years taxes online   You can get free help preparing your return nationwide from IRS-certified volunteers. Can i file previous years taxes online The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Can i file previous years taxes online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Can i file previous years taxes online Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Can i file previous years taxes online In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Can i file previous years taxes online To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Can i file previous years taxes online gov, download the IRS2Go app, or call 1-800-906-9887. Can i file previous years taxes online   As part of the TCE program, AARP offers the Tax-Aide counseling program. Can i file previous years taxes online To find the nearest AARP Tax-Aide site, visit AARP's website at www. Can i file previous years taxes online aarp. Can i file previous years taxes online org/money/taxaide or call 1-888-227-7669. Can i file previous years taxes online For more information on these programs, go to IRS. Can i file previous years taxes online gov and enter “VITA” in the search box. Can i file previous years taxes online Internet. Can i file previous years taxes online    IRS. Can i file previous years taxes online gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Can i file previous years taxes online Download the free IRS2Go app from the iTunes app store or from Google Play. Can i file previous years taxes online Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Can i file previous years taxes online Check the status of your 2013 refund with the Where's My Refund? application on IRS. Can i file previous years taxes online gov or download the IRS2Go app and select the Refund Status option. Can i file previous years taxes online The IRS issues more than 9 out of 10 refunds in less than 21 days. Can i file previous years taxes online Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Can i file previous years taxes online You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Can i file previous years taxes online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Can i file previous years taxes online Use the Interactive Tax Assistant (ITA) to research your tax questions. Can i file previous years taxes online No need to wait on the phone or stand in line. Can i file previous years taxes online The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Can i file previous years taxes online When you reach the response screen, you can print the entire interview and the final response for your records. Can i file previous years taxes online New subject areas are added on a regular basis. Can i file previous years taxes online  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Can i file previous years taxes online gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Can i file previous years taxes online You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Can i file previous years taxes online The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Can i file previous years taxes online When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Can i file previous years taxes online Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Can i file previous years taxes online You can also ask the IRS to mail a return or an account transcript to you. Can i file previous years taxes online Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Can i file previous years taxes online gov or by calling 1-800-908-9946. Can i file previous years taxes online Tax return and tax account transcripts are generally available for the current year and the past three years. Can i file previous years taxes online Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Can i file previous years taxes online Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Can i file previous years taxes online If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Can i file previous years taxes online Check the status of your amended return using Where's My Amended Return? Go to IRS. Can i file previous years taxes online gov and enter Where's My Amended Return? in the search box. Can i file previous years taxes online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Can i file previous years taxes online It can take up to 3 weeks from the date you mailed it to show up in our system. Can i file previous years taxes online Make a payment using one of several safe and convenient electronic payment options available on IRS. Can i file previous years taxes online gov. Can i file previous years taxes online Select the Payment tab on the front page of IRS. Can i file previous years taxes online gov for more information. Can i file previous years taxes online Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Can i file previous years taxes online Figure your income tax withholding with the IRS Withholding Calculator on IRS. Can i file previous years taxes online gov. Can i file previous years taxes online Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Can i file previous years taxes online Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Can i file previous years taxes online gov. Can i file previous years taxes online Request an Electronic Filing PIN by going to IRS. Can i file previous years taxes online gov and entering Electronic Filing PIN in the search box. Can i file previous years taxes online Download forms, instructions and publications, including accessible versions for people with disabilities. Can i file previous years taxes online Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Can i file previous years taxes online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Can i file previous years taxes online An employee can answer questions about your tax account or help you set up a payment plan. Can i file previous years taxes online Before you visit, check the Office Locator on IRS. Can i file previous years taxes online gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Can i file previous years taxes online If you have a special need, such as a disability, you can request an appointment. Can i file previous years taxes online Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Can i file previous years taxes online Apply for an Employer Identification Number (EIN). Can i file previous years taxes online Go to IRS. Can i file previous years taxes online gov and enter Apply for an EIN in the search box. Can i file previous years taxes online Read the Internal Revenue Code, regulations, or other official guidance. Can i file previous years taxes online Read Internal Revenue Bulletins. Can i file previous years taxes online Sign up to receive local and national tax news and more by email. Can i file previous years taxes online Just click on “subscriptions” above the search box on IRS. Can i file previous years taxes online gov and choose from a variety of options. Can i file previous years taxes online Phone. Can i file previous years taxes online    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Can i file previous years taxes online Download the free IRS2Go app from the iTunes app store or from Google Play. Can i file previous years taxes online Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Can i file previous years taxes online gov, or download the IRS2Go app. Can i file previous years taxes online Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Can i file previous years taxes online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Can i file previous years taxes online Most VITA and TCE sites offer free electronic filing. Can i file previous years taxes online Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Can i file previous years taxes online Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Can i file previous years taxes online Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Can i file previous years taxes online If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Can i file previous years taxes online The IRS issues more than 9 out of 10 refunds in less than 21 days. Can i file previous years taxes online Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Can i file previous years taxes online Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Can i file previous years taxes online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Can i file previous years taxes online Note, the above information is for our automated hotline. Can i file previous years taxes online Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Can i file previous years taxes online Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Can i file previous years taxes online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Can i file previous years taxes online It can take up to 3 weeks from the date you mailed it to show up in our system. Can i file previous years taxes online Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Can i file previous years taxes online You should receive your order within 10 business days. Can i file previous years taxes online Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Can i file previous years taxes online If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Can i file previous years taxes online Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Can i file previous years taxes online The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Can i file previous years taxes online These individuals can also contact the IRS through relay services such as the Federal Relay Service. Can i file previous years taxes online Walk-in. Can i file previous years taxes online   You can find a selection of forms, publications and services — in-person. Can i file previous years taxes online Products. Can i file previous years taxes online You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Can i file previous years taxes online Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Can i file previous years taxes online Services. Can i file previous years taxes online You can walk in to your local TAC for face-to-face tax help. Can i file previous years taxes online An employee can answer questions about your tax account or help you set up a payment plan. Can i file previous years taxes online Before visiting, use the Office Locator tool on IRS. Can i file previous years taxes online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Can i file previous years taxes online Mail. Can i file previous years taxes online   You can send your order for forms, instructions, and publications to the address below. Can i file previous years taxes online You should receive a response within 10 business days after your request is received. Can i file previous years taxes online Internal Revenue Service 1201 N. Can i file previous years taxes online Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Can i file previous years taxes online The Taxpayer Advocate Service (TAS) is your voice at the IRS. Can i file previous years taxes online Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Can i file previous years taxes online   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Can i file previous years taxes online We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Can i file previous years taxes online You face (or your business is facing) an immediate threat of adverse action. Can i file previous years taxes online You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Can i file previous years taxes online   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Can i file previous years taxes online Here's why we can help: TAS is an independent organization within the IRS. Can i file previous years taxes online Our advocates know how to work with the IRS. Can i file previous years taxes online Our services are free and tailored to meet your needs. Can i file previous years taxes online We have offices in every state, the District of Columbia, and Puerto Rico. Can i file previous years taxes online   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Can i file previous years taxes online   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Can i file previous years taxes online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Can i file previous years taxes online Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Can i file previous years taxes online Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Can i file previous years taxes online Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Can i file previous years taxes online Prev  Up  Next   Home   More Online Publications
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Can i file previous years taxes online 18. Can i file previous years taxes online   Alimony Table of Contents IntroductionSpouse or former spouse. Can i file previous years taxes online Divorce or separation instrument. Can i file previous years taxes online Useful Items - You may want to see: General RulesMortgage payments. Can i file previous years taxes online Taxes and insurance. Can i file previous years taxes online Other payments to a third party. Can i file previous years taxes online Instruments Executed After 1984Payments to a third party. Can i file previous years taxes online Exception. Can i file previous years taxes online Substitute payments. Can i file previous years taxes online Specifically designated as child support. Can i file previous years taxes online Contingency relating to your child. Can i file previous years taxes online Clearly associated with a contingency. Can i file previous years taxes online 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. Can i file previous years taxes online It covers the following topics. Can i file previous years taxes online What payments are alimony. Can i file previous years taxes online What payments are not alimony, such as child support. Can i file previous years taxes online How to deduct alimony you paid. Can i file previous years taxes online How to report alimony you received as income. Can i file previous years taxes online Whether you must recapture the tax benefits of alimony. Can i file previous years taxes online Recapture means adding back in your income all or part of a deduction you took in a prior year. Can i file previous years taxes online Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. Can i file previous years taxes online It does not include voluntary payments that are not made under a divorce or separation instrument. Can i file previous years taxes online Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. Can i file previous years taxes online 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. Can i file previous years taxes online To be alimony, a payment must meet certain requirements. Can i file previous years taxes online Different requirements generally apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. Can i file previous years taxes online This chapter discusses the rules for payments under instruments executed after 1984. Can i file previous years taxes online If you need the rules for payments under pre-1985 instruments, get and keep a copy of the 2004 version of Publication 504. Can i file previous years taxes online That was the last year the information on pre-1985 instruments was included in Publication 504. Can i file previous years taxes online Use Table 18-1 in this chapter as a guide to determine whether certain payments are considered alimony. Can i file previous years taxes online Definitions. Can i file previous years taxes online   The following definitions apply throughout this chapter. Can i file previous years taxes online Spouse or former spouse. Can i file previous years taxes online   Unless otherwise stated, the term “spouse” includes former spouse. Can i file previous years taxes online Divorce or separation instrument. Can i file previous years taxes online   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. Can i file previous years taxes online 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). Can i file previous years taxes online 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. Can i file previous years taxes online Payments not alimony. Can i file previous years taxes online   Not all payments under a divorce or separation instrument are alimony. Can i file previous years taxes online 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. Can i file previous years taxes online Payments to a third party. Can i file previous years taxes online   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. Can i file previous years taxes online These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. Can i file previous years taxes online ), taxes, tuition, etc. Can i file previous years taxes online The payments are treated as received by your spouse and then paid to the third party. Can i file previous years taxes online Life insurance premiums. Can i file previous years taxes online   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. Can i file previous years taxes online Payments for jointly-owned home. Can i file previous years taxes online   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. Can i file previous years taxes online Mortgage payments. Can i file previous years taxes online   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. Can i file previous years taxes online If you itemize deductions and the home is a qualified home, you can claim one-half of the interest in figuring your deductible interest. Can i file previous years taxes online Your spouse must report one-half of the payments as alimony received. Can i file previous years taxes online 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. Can i file previous years taxes online Taxes and insurance. Can i file previous years taxes online   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. Can i file previous years taxes online Your spouse must report one-half of these payments as alimony received. Can i file previous years taxes online If you and your spouse itemize deductions, you can each claim one-half of the real estate taxes and none of the home insurance. Can i file previous years taxes online    If your home is held as tenants by the entirety or joint tenants, none of your payments for taxes or insurance are alimony. Can i file previous years taxes online But if you itemize deductions, you can claim all of the real estate taxes and none of the home insurance. Can i file previous years taxes online Other payments to a third party. Can i file previous years taxes online   If you made other third-party payments, see Publication 504 to see whether any part of the payments qualifies as alimony. Can i file previous years taxes online Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. Can i file previous years taxes online Exception for instruments executed before 1985. Can i file previous years taxes online   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. Can i file previous years taxes online A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. Can i file previous years taxes online 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. Can i file previous years taxes online   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, get the 2004 version of Publication 504 at www. Can i file previous years taxes online irs. Can i file previous years taxes online gov/pub504. Can i file previous years taxes online Example 1. Can i file previous years taxes online In November 1984, you and your former spouse executed a written separation agreement. Can i file previous years taxes online In February 1985, a decree of divorce was substituted for the written separation agreement. Can i file previous years taxes online The decree of divorce did not change the terms for the alimony you pay your former spouse. Can i file previous years taxes online The decree of divorce is treated as executed before 1985. Can i file previous years taxes online Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. Can i file previous years taxes online Example 2. Can i file previous years taxes online Assume the same facts as in Example 1 except that the decree of divorce changed the amount of the alimony. Can i file previous years taxes online In this example, the decree of divorce is not treated as executed before 1985. Can i file previous years taxes online The alimony payments are subject to the rules for payments under instruments executed after 1984. Can i file previous years taxes online Alimony requirements. Can i file previous years taxes online   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. Can i file previous years taxes online The payment is in cash. Can i file previous years taxes online The instrument does not designate the payment as not alimony. Can i file previous years taxes online Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. Can i file previous years taxes online There is no liability to make any payment (in cash or property) after the death of the recipient spouse. Can i file previous years taxes online The payment is not treated as child support. Can i file previous years taxes online Each of these requirements is discussed below. Can i file previous years taxes online Cash payment requirement. Can i file previous years taxes online   Only cash payments, including checks and money orders, qualify as alimony. Can i file previous years taxes online The following do not qualify as alimony. Can i file previous years taxes online Transfers of services or property (including a debt instrument of a third party or an annuity contract). Can i file previous years taxes online Execution of a debt instrument by the payer. Can i file previous years taxes online The use of the payer's property. Can i file previous years taxes online Payments to a third party. Can i file previous years taxes online   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. Can i file previous years taxes online See Payments to a third party under General Rules, earlier. Can i file previous years taxes online   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. Can i file previous years taxes online The payments are in lieu of payments of alimony directly to your spouse. Can i file previous years taxes online The written request states that both spouses intend the payments to be treated as alimony. Can i file previous years taxes online You receive the written request from your spouse before you file your return for the year you made the payments. Can i file previous years taxes online Payments designated as not alimony. Can i file previous years taxes online   You and your spouse can designate that otherwise qualifying payments are not alimony. Can i file previous years taxes online 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. Can i file previous years taxes online 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). Can i file previous years taxes online If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. Can i file previous years taxes online   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. Can i file previous years taxes online The copy must be attached each year the designation applies. Can i file previous years taxes online Spouses cannot be members of the same household. Can i file previous years taxes online    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. Can i file previous years taxes online A home you formerly shared is considered one household, even if you physically separate yourselves in the home. Can i file previous years taxes online   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. Can i file previous years taxes online Exception. Can i file previous years taxes online   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. Can i file previous years taxes online Table 18-1. Can i file previous years taxes online 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. Can i file previous years taxes online Payments are not required by a divorce or separation instrument. Can i file previous years taxes online Payer and recipient spouse do not file a joint return with each other. Can i file previous years taxes online Payer and recipient spouse file a joint return with each other. Can i file previous years taxes online Payment is in cash (including checks or money orders). Can i file previous years taxes online Payment is: Not in cash, A noncash property settlement, Spouse's part of community income, or To keep up the payer's property. Can i file previous years taxes online Payment is not designated in the instrument as not alimony. Can i file previous years taxes online Payment is designated in the instrument as not alimony. Can i file previous years taxes online Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. Can i file previous years taxes online Spouses legally separated under a decree of divorce or separate maintenance are members of the same household. Can i file previous years taxes online Payments are not required after death of the recipient spouse. Can i file previous years taxes online Payments are required after death of the recipient spouse. Can i file previous years taxes online Payment is not treated as child support. Can i file previous years taxes online Payment is treated as child support. Can i file previous years taxes online These payments are deductible by the payer and includible in income by the recipient. Can i file previous years taxes online These payments are neither deductible by the payer nor includible in income by the recipient. Can i file previous years taxes online Liability for payments after death of recipient spouse. Can i file previous years taxes online   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. Can i file previous years taxes online If all of the payments would continue, then none of the payments made before or after the death are alimony. Can i file previous years taxes online   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. Can i file previous years taxes online Example. Can i file previous years taxes online You must pay your former spouse $10,000 in cash each year for 10 years. Can i file previous years taxes online Your divorce decree states that the payments will end upon your former spouse's death. Can i file previous years taxes online You must also pay your former spouse or your former spouse's estate $20,000 in cash each year for 10 years. Can i file previous years taxes online The death of your spouse would not terminate these payments under state law. Can i file previous years taxes online The $10,000 annual payments may qualify as alimony. Can i file previous years taxes online The $20,000 annual payments that do not end upon your former spouse's death are not alimony. Can i file previous years taxes online Substitute payments. Can i file previous years taxes online   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. Can i file previous years taxes online 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. Can i file previous years taxes online Whether or not such payments will be treated as not alimony depends on all the facts and circumstances. Can i file previous years taxes online Example 1. Can i file previous years taxes online Under your divorce decree, you must pay your former spouse $30,000 annually. Can i file previous years taxes online The payments will stop at the end of 6 years or upon your former spouse's death, if earlier. Can i file previous years taxes online Your former spouse has custody of your minor children. Can i file previous years taxes online 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. Can i file previous years taxes online The trust income and corpus (principal) are to be used for your children's benefit. Can i file previous years taxes online 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. Can i file previous years taxes online Of each of the $30,000 annual payments, $10,000 is not alimony. Can i file previous years taxes online Example 2. Can i file previous years taxes online Under your divorce decree, you must pay your former spouse $30,000 annually. Can i file previous years taxes online The payments will stop at the end of 15 years or upon your former spouse's death, if earlier. Can i file previous years taxes online 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. Can i file previous years taxes online For example, if your spouse dies at the end of the tenth year, you must pay the estate $150,000 ($450,000 − $300,000). Can i file previous years taxes online 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. Can i file previous years taxes online None of the annual payments are alimony. Can i file previous years taxes online 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. Can i file previous years taxes online Child support. Can i file previous years taxes online   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. Can i file previous years taxes online The amount of child support may vary over time. Can i file previous years taxes online Child support payments are not deductible by the payer and are not taxable to the recipient. Can i file previous years taxes online Specifically designated as child support. Can i file previous years taxes online   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. Can i file previous years taxes online A payment may be treated as specifically designated as child support even if other separate payments are specifically designated as child support. Can i file previous years taxes online Contingency relating to your child. Can i file previous years taxes online   A contingency relates to your child if it depends on any event relating to that child. Can i file previous years taxes online It does not matter whether the event is certain or likely to occur. Can i file previous years taxes online 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. Can i file previous years taxes online Clearly associated with a contingency. Can i file previous years taxes online   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. Can i file previous years taxes online 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. Can i file previous years taxes online 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. Can i file previous years taxes online This certain age must be the same for each child, but need not be a whole number of years. Can i file previous years taxes online In all other situations, reductions in payments are not treated as clearly associated with the happening of a contingency relating to your child. Can i file previous years taxes online   Either you or the IRS can overcome the presumption in the two situations above. Can i file previous years taxes online 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. Can i file previous years taxes online 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. Can i file previous years taxes online How To Deduct Alimony Paid You can deduct alimony you paid, whether or not you itemize deductions on your return. Can i file previous years taxes online You must file Form 1040. Can i file previous years taxes online You cannot use Form 1040A or Form 1040EZ. Can i file previous years taxes online Enter the amount of alimony you paid on Form 1040, line 31a. Can i file previous years taxes online In the space provided on line 31b, enter your spouse's social security number (SSN) or individual taxpayer identification number (ITIN). Can i file previous years taxes online If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. Can i file previous years taxes online Show the SSN or ITIN and amount paid to each other recipient on an attached statement. Can i file previous years taxes online Enter your total payments on line 31a. Can i file previous years taxes online You must provide your spouse's SSN or ITIN. Can i file previous years taxes online If you do not, you may have to pay a $50 penalty and your deduction may be disallowed. Can i file previous years taxes online For more information on SSNs and ITINs, see Social Security Number (SSN) in chapter 1. Can i file previous years taxes online How To Report Alimony Received Report alimony you received as income on Form 1040, line 11. Can i file previous years taxes online You cannot use Form 1040A or Form 1040EZ. Can i file previous years taxes online You must give the person who paid the alimony your SSN or ITIN. Can i file previous years taxes online If you do not, you may have to pay a $50 penalty. Can i file previous years taxes online Recapture Rule If your alimony payments decrease or end during the first 3 calendar years, you may be subject to the recapture rule. Can i file previous years taxes online 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. Can i file previous years taxes online Your spouse can deduct in the third year part of the alimony payments he or she previously included in income. Can i file previous years taxes online 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. Can i file previous years taxes online Do not include any time in which payments were being made under temporary support orders. Can i file previous years taxes online The second and third years are the next 2 calendar years, whether or not payments are made during those years. Can i file previous years taxes online 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. Can i file previous years taxes online When to apply the recapture rule. Can i file previous years taxes online   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. Can i file previous years taxes online   When you figure a decrease in alimony, do not include the following amounts. Can i file previous years taxes online Payments made under a temporary support order. Can i file previous years taxes online 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. Can i file previous years taxes online 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. Can i file previous years taxes online Figuring the recapture. Can i file previous years taxes online   You can use Worksheet 1 in Publication 504 to figure recaptured alimony. Can i file previous years taxes online Including the recapture in income. Can i file previous years taxes online   If you must include a recapture amount in income, show it on Form 1040, line 11 (“Alimony received”). Can i file previous years taxes online Cross out “received” and enter “recapture. Can i file previous years taxes online ” On the dotted line next to the amount, enter your spouse's last name and SSN or ITIN. Can i file previous years taxes online Deducting the recapture. Can i file previous years taxes online   If you can deduct a recapture amount, show it on Form 1040, line 31a (“Alimony paid”). Can i file previous years taxes online Cross out “paid” and enter “recapture. Can i file previous years taxes online ” In the space provided, enter your spouse's SSN or ITIN. Can i file previous years taxes online Prev  Up  Next   Home   More Online Publications