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File free state and federal taxes Publication 1542 - Main Content Table of Contents How To Use Per Diem Rate TablesThe Two Substantiation Methods Transition Rules Per Diem Rate Tables How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). File free state and federal taxes How To Use Per Diem Rate Tables This section contains information about the per diem rate substantiation methods available and the choice of rates you must make for the last 3 months of the year. File free state and federal taxes The Two Substantiation Methods The tables in this publication reflect the high-low substantiation method and the regular federal per diem rate method. File free state and federal taxes High-low method. File free state and federal taxes   Tables 1 and 2 in this publication list the localities that are treated under the high-low substantiation method as high-cost localities for all or part of the year. File free state and federal taxes Table 1 lists the localities that are eligible for $233 ($65 meals and incidental expenses (M&IE)) per diem, effective October 1, 2010. File free state and federal taxes For travel on or after October 1, 2010, all other localities within CONUS are eligible for $160 ($52 M&IE) per diem under the high-low method. File free state and federal taxes    Table 2 lists the localities that are eligible for $242 ($65 M&IE) per diem, effective October 1, 2011. File free state and federal taxes For travel on or after October 1, 2011, the per diem for all other localities decreases to $163 ($52 M&IE). File free state and federal taxes Regular federal per diem rate method. File free state and federal taxes   Tables 3 and 4 give the regular federal per diem rates published by the General Services Administration (GSA). File free state and federal taxes Both tables include the separate rate for meals and incidental expenses (M&IE) for each locality. File free state and federal taxes The rates listed in Table 3 are effective October 1, 2010; those in Table 4 are effective October 1, 2011. File free state and federal taxes The standard rate for all locations within CONUS not specifically listed in Table 3 is $123 ($77 for lodging and $46 for M&IE). File free state and federal taxes For Table 4, this rate is $123 ($77 for lodging and $46 for M&IE). File free state and federal taxes Transition Rules The transition period covers the last 3 months of the calendar year, from the time that new rates are effective (generally October 1) through December 31. File free state and federal taxes During this period, you generally may change to the new rates or finish out the year with the rates you had been using. File free state and federal taxes High-low method. File free state and federal taxes   If you use the high-low substantiation method for an employee, when new rates become effective (generally October 1) you can either continue with the rates you used for the first part of the year or change to the new rates. File free state and federal taxes However, you must continue using the high-low method for that employee for the rest of the calendar year (through December 31). File free state and federal taxes Also, you must use the same rates for all employees reimbursed under the high-low method during that calendar year. File free state and federal taxes   For example, Employee A travels extensively during March and April of 2012, and you determine A's travel allowance (reimbursement) using the high-low method (Table 2). File free state and federal taxes Employee A does not travel again until November 2012. File free state and federal taxes For A's November trip and any others during the remainder of 2012, you may continue using the same set of rates (Table 2) or change to the new rates that generally will be effective in October. File free state and federal taxes Assume that two of your other employees, B and C, are also reimbursed under the high-low method—your choice of rates must also apply to them. File free state and federal taxes   For Employee A's travel on or after January 1, 2013, you must use the rates in effect for 2013, but may either continue with the high-low method or choose the regular federal per diem rate method. File free state and federal taxes The choice of method stays in effect for the entire 2013 calendar year. File free state and federal taxes   The new rates and localities for the high-low method are included each year in a revenue procedure that is generally published in mid- to late-September. File free state and federal taxes You can find the revenue procedure in the weekly Internal Revenue Bulletin (IRB) on the Internet at www. File free state and federal taxes irs. File free state and federal taxes gov/irb. File free state and federal taxes Federal per diem rate method. File free state and federal taxes   New CONUS per diem rates become effective on October 1 of each year and remain in effect through September 30 of the following year. File free state and federal taxes Employees being reimbursed under the per diem rate method during the first 9 months of a year (January 1–September 30) must continue under the same method through the end of that calendar year (December 31). File free state and federal taxes However, for travel by these employees from October 1 through December 31, you can choose to continue using the same per diem rates or use the new rates. File free state and federal taxes Your choice applies to all employees reimbursed under the per diem rate method during that calendar year. File free state and federal taxes Just as for the high-low method, you must continue using the same method for an employee for the entire calendar year. File free state and federal taxes   For example, Employees P and Q attend an industry conference in February 2012, and you reimburse their expenses using the per diem rate method (Table 4). File free state and federal taxes Employee P attends other conferences in July (reimbursed using Table 4) and December 2012, while Employee Q's only other travel occurs in October 2012. File free state and federal taxes When determining Q's travel allowance for the October travel, you must decide whether to continue with the old (Table 4) rates or adopt the new ones effective October 1, 2012. File free state and federal taxes Your choice of rates will also apply to Employee P's December travel. File free state and federal taxes Both employees must continue being reimbursed under the per diem rate method for travel through December 31, 2012. File free state and federal taxes You can choose a new method for either or both employees; this choice will become effective on January 1, 2013. File free state and federal taxes   The new federal CONUS per diem rates are published each year, generally early in September, on the Internet. File free state and federal taxes Go to www. File free state and federal taxes gsa. File free state and federal taxes gov/perdiem. File free state and federal taxes Per diem rates for localities listed in Table 4 may change at any time during the rest of 2011 or 2012. File free state and federal taxes To be sure you have the most current rate, check IRS. File free state and federal taxes gov for an updated Publication 1542, the other Internet website listed earlier under Per diem rates on the Internet, or call the IRS at 1-800-829-1040. File free state and federal taxes Per Diem Rate Tables Table 1. File free state and federal taxes Localities Eligible for $233 ($65 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2010 – September 30, 2011)1,2 Note: The standard (“low”) rate of $160 ($108 for lodging and $52 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point. File free state and federal taxes Per Diem Locality Effective Date of State Key City County and/or Other Defined Location $233 Rate AZ Phoenix, Scottsdale Maricopa 1/1 - 5/31   Sedona City limits of Sedona 3/1 - 4/30 CA Monterey Monterey All year   Napa Napa 4/1 - 9/30 10/1 - 11/30   San Diego San Diego All year   San Francisco San Francisco All year   Santa Barbara Santa Barbara All year   Santa Monica City limits of Santa Monica All year   South Lake Tahoe El Dorado All year   Yosemite National Park Mariposa All year CO Aspen Pitkin 1/1 - 3/31 6/1 - 8/31 12/1 - 12/31   Denver, Aurora Denver, Adams, Arapahoe, Jefferson All year   Silverthorne, Breckenridge Summit 1/1 - 3/31 12/1 - 12/31   Steamboat Springs Routt 1/1 - 3/31 12/1 - 12/31   Telluride San Miguel 1/1 - 3/31 12/1 - 12/31   Vail Eagle 1/1 - 8/31 12/1 - 12/31 DC Washington, DC (also the cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George's in Maryland)   All year FL Fort Lauderdale Broward 1/1 - 5/31   Fort Walton Beach, DeFuniak Springs Okaloosa, Walton 6/1 - 7/31   Key West Monroe All year   Miami Miami-Dade 1/1 - 3/31 12/1 - 12/31   Naples Collier 1/1 - 4/30 IL Chicago Cook, Lake All year LA New Orleans Orleans, St. File free state and federal taxes Bernard, Jefferson, Plaquemines Parishes 1/1 - 6/30 10/1 - 12/31 MA Boston, Cambridge Suffolk, City of Cambridge All year   Falmouth City limits of Falmouth 7/1 - 8/31   Martha's Vineyard Dukes 7/1 - 8/31   Nantucket Nantucket 6/1 - 9/30 MD Counties of Montgomery and Prince George's   All year Table 1. File free state and federal taxes (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Effective Date of State Key City County and/or Other Defined Location $233 Rate MD Baltimore Baltimore City 3/1 - 9/30 10/1 - 11/30   Cambridge, St. File free state and federal taxes Michaels Dorchester, Talbot 6/1 - 8/31   Ocean City Worcester 6/1 - 8/31 ME Bar Harbor Hancock 7/1 - 8/31 NC Kill Devil Dare 6/1 - 8/31 NH Conway Carroll 7/1 - 8/31 NY Floral Park, Garden City, Great Neck Nassau All year   Glens Falls Warren 7/1 - 8/31   Lake Placid Essex 7/1 - 8/31   Manhattan (includes the boroughs of Manhattan, Brooklyn, the Bronx, Queens, and Staten Island) Bronx, Kings, New York, Queens, Richmond All year   Riverhead, Ronkonkoma, Melville Suffolk 6/1 - 8/31   Saratoga Springs, Schenectady Saratoga, Schenectady 7/1 - 8/31   Tarrytown, White Plains, New Rochelle Westchester All year PA Philadelphia Philadelphia All year RI Jamestown, Middletown, Newport Newport 5/1 - 9/30 10/1 - 10/31 UT Park City Summit 1/1 - 3/31 VA Cities of Alexandria, Falls Church, and Fairfax; Counties of Arlington and Fairfax   All year   Virginia Beach City of Virginia Beach 6/1 - 8/31 VT Stowe Lamoille 1/1 - 3/31 6/1 - 12/31 WA Seattle King All year WY Jackson, Pinedale Teton, Sublette 7/1 - 8/31 1 Transition rule. File free state and federal taxes A payor who uses the high-low substantiation method  in Table 1 for an employee during the first 9 months of calendar year 2011 must continue to use the high-low substantiation method for the remainder  of calendar year 2011 for that employee. File free state and federal taxes For travel on or after October 1, 2011, and before January 1, 2012, the payor may continue to use the rates and high-cost localities published in Table 1 or the updated rates and high-cost localities published in the revenue procedure that supersedes Revenue Procedure 2010-39, as long as those rates and localities are used consistently during this period for all employees reimbursed under this method. File free state and federal taxes See Transition Rules under How To Use Per Diem Rate Tables for an example. File free state and federal taxes    2 Revenue Procedure 2010-39 in Internal Revenue Bulletin 2010-42. File free state and federal taxes Table 2. File free state and federal taxes Localities Eligible for $242 ($65 M&IE) Per Diem Amount Under the High-Low Substantiation Method (Effective October 1, 2011)1,2 Note: The standard (“low”) rate of $163 ($111 for lodging and $52 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point. File free state and federal taxes Per Diem Locality Effective Date of State Key City County and/or Other Defined Location $242 Rate AZ Sedona City limits of Sedona 3/1 - 4/30 CA Monterey Monterey All year   Napa Napa 4/1 - 9/30 10/1 - 11/30   San Diego San Diego All year   San Francisco San Francisco All year   Santa Barbara Santa Barbara All year   Santa Monica City limits of Santa Monica All year   Yosemite National Park Mariposa 6/1 - 8/31 CO Aspen Pitkin 1/1 - 3/31 6/1 - 8/31 12/1 - 12/31   Denver, Aurora Denver, Adams, Arapahoe, Jefferson All year   Steamboat Springs Routt 1/1 - 3/31 12/1 - 12/31   Telluride San Miguel 1/1 - 3/31 12/1 - 12/31   Vail Eagle 1/1 - 8/31 12/1 - 12/31 DC Washington, DC (also the cities of Alexandria, Fairfax, and Falls Church, and the counties of Arlington and Fairfax, in Virginia; and the counties of Montgomery and Prince George's in Maryland)   All year FL Fort Lauderdale Broward 1/1 - 5/31   Fort Walton Beach, DeFuniak Springs Okaloosa, Walton 6/1 - 7/31   Key West Monroe All year   Miami Miami-Dade 1/1 - 3/31 12/1 - 12/31   Naples Collier 1/1 - 4/30 IL Chicago Cook, Lake 4/1 - 9/30 10/1 - 11/30 LA New Orleans Orleans, St. File free state and federal taxes Bernard, Jefferson, Plaquemines Parishes 1/1 - 6/30 10/1 - 12/31 MA Boston, Cambridge Suffolk, City of Cambridge All year   Falmouth City limits of Falmouth 7/1 - 8/31   Martha's Vineyard Dukes 7/1 - 8/31   Nantucket Nantucket 6/1 - 9/30 Table 2. File free state and federal taxes (Effective October 1, 2011) (Continued) Per Diem Locality Effective Date of State Key City County and/or Other Defined Location $242 Rate MD Counties of Montgomery and Prince George's   All year   Baltimore Baltimore City 3/1 - 9/30 10/1 - 11/30   Cambridge, St. File free state and federal taxes Michaels Dorchester, Talbot 6/1 - 8/31   Ocean City Worcester 6/1 - 8/31 ME Bar Harbor Hancock 7/1 - 8/31 NC Kill Devil Dare 6/1 - 8/31 NH Conway Carroll 7/1 - 8/31 NY Floral Park, Garden City, Great Neck Nassau All year   Glens Falls Warren 7/1 - 8/31   Lake Placid Essex 7/1 - 8/31   Manhattan (includes the boroughs of Manhattan, Brooklyn, the Bronx, Queens, and Staten Island) Bronx, Kings, New York, Queens, Richmond All year   Saratoga Springs, Schenectady Saratoga, Schenectady 7/1 - 8/31   Tarrytown, White Plains, New Rochelle Westchester All year PA Philadelphia Philadelphia All year RI Jamestown, Middletown, Newport Newport 5/1 - 9/30 10/1 - 10/31 UT Park City Summit 1/1 - 3/31 VA Cities of Alexandria, Falls Church, and Fairfax; Counties of Arlington and Fairfax   All year   Virginia Beach City of Virginia Beach 6/1 - 8/31 WA Seattle King All year WY Jackson, Pinedale Teton, Sublette 7/1 - 8/31 1 Transition rule. File free state and federal taxes A payor who uses the high-low substantiation method  in Table 2 for an employee during the first 9 months of calendar year 2012 must continue to use the high-low substantiation method for the remainder  of calendar year 2012 for that employee. File free state and federal taxes For travel on or after October 1, 2012, and before January 1, 2013, the payor may continue to use the rates and high-cost localities published in Table 2 or the updated rates and high-cost localities published in the revenue procedure that supersedes Revenue Procedure 2011-47 and Notice 2011-81, as long as those rates and localities are used consistently during this period for all employees reimbursed under this method. File free state and federal taxes See Transition Rules under How To Use Per Diem Rate Tables for an example. File free state and federal taxes    2 Revenue Procedure 2011-47 and Notice 2011-81 in Internal Revenue Bulletin 2011-42. File free state and federal taxes Table 3. File free state and federal taxes Maximum Federal Per Diem Rates (Effective October 1, 2010 – September 30, 2011)1 Note: The standard rate of $123 ($77 for lodging and $46 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point. File free state and federal taxes However, the standard CONUS rate applies to all locations within CONUS, including those defined below, for certain relocation allowances. File free state and federal taxes (See parts 302-2, 302-4, and 302-5 of 41 CFR. File free state and federal taxes ) Table 4 lists all per diem rates alphabetically by state abbreviation. File free state and federal taxes Click on a link below to find rates for your state: Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Florida, Georgia, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas , Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, Wyoming Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate AL Birmingham Jefferson, Shelby All year $88   $56   $144     Gulf Shores Baldwin 1/1 - 5/31 101   51   152         6/1 - 7/31 126   51   177         8/1 - 12/31 101   51   152     Huntsville Madison, Limestone All year 86   51   137     Mobile Mobile 1/1 - 2/28 98   51   149         3/1 - 12/31 90   51   141   AR Hot Springs Garland All year 101   46   147     Little Rock Pulaski All year 88   61   149   AZ Grand Canyon, Flagstaff Coconino (except city limits of Sedona), Yavapai 1/1 - 2/28 77   66   143         3/1 - 10/31 95   66   161         11/1 - 12/31 77   66   143     Kayenta Navajo 1/1 - 4/30 77   46   123         5/1 - 9/30 89   46   135         10/1 - 12/31 77   46   123     Phoenix, Scottsdale Maricopa 1/1 - 5/31 126   71   197         6/1 - 8/31 81   71   152         9/1 - 12/31 106   71   177     Sedona City limits of Sedona 1/1 - 2/28 129   66   195         3/1 - 4/30 145   66   211         5/1 - 12/31 129   66   195     Sierra Vista Cochise All year 81   46   127     Tucson Pima 1/1 - 1/31 93   56   149         2/1 - 5/31 111   56   167         6/1 - 8/31 77   56   133         9/1 - 12/31 93   56   149     Yuma Yuma All year 81   46   127   CA Antioch, Brentwood, Concord Contra Costa All year 101   66   167     Barstow, Ontario, Victorville San Bernardino Before 4/01/11 83   56   139         After 3/31/11 99   56   155     Benicia, Dixon, Fairfield Solano All year 84   56   140     Death Valley Inyo All year 92   46   138     Eureka, Arcata, Humboldt 1/1 - 5/31 82   61   143     McKinleyville   6/1 - 8/31 92   61   153         9/1 - 12/31 82   61   143     Fresno Fresno All year 91   61   152     Los Angeles Los Angeles (except the city of Santa Monica), Orange, Ventura; Edwards AFB All year 123   71   194     Mammoth Lakes Mono All year 116   61   177   Table 3. File free state and federal taxes (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate CA Mill Valley, San Rafael, Novato Marin All year $106   $56   $162     Modesto Stanislaus All year 85   51   136     Monterey Monterey 1/1 - 6/30 126   71   197         7/1 - 8/31 152   71   223         9/1 - 12/31 126   71   197     Napa Napa 1/1 - 3/31 107   66   173         4/1 - 11/30 142   66   208         12/1 - 12/31 107   66   173     Oakhurst Madera 1/1 - 4/30 78   56   134         5/1 - 8/31 92   56   148         9/1 - 12/31 78   56   134     Oakland Alameda All year 94   61   155     Palm Springs Riverside 1/1 - 4/30 120   71   191         5/1 - 8/31 90   71   161         9/1 - 12/31 104   71   175     Point Arena, Gualala Mendocino All year 88   66   154     Redding Shasta All year 87   61   148     Sacramento Sacramento All year 101   61   162     San Diego San Diego All year 131   71   202     San Francisco San Francisco Before 1/1/11:                   10/1 - 10/31 174   71   245         11/1 - 12/31 142   71   213         After 12/31/10:                   1/1 - 3/31 142   71   213         4/1 - 8/31 150   71   221         9/1 - 12/31 180   71   251     San Luis Obispo San Luis Obispo 1/1 - 6/30 104   66   170         7/1 - 8/31 121   66   187         9/1 - 12/31 104   66   170     San Mateo, Foster City, Belmont San Mateo All year 108   61   169     Santa Barbara Santa Barbara 1/1 - 6/30 143   66   209         7/1 - 8/31 172   66   238         9/1 - 12/31 143   66   209     Santa Cruz Santa Cruz All year 93   66   159     Santa Monica City limits of Santa Monica All year 180   71   251     Santa Rosa Sonoma All year 109   61   170     South Lake Tahoe El Dorado All year 125   71   196     Stockton San Joaquin All year 80   56   136     Sunnyvale, Palo Alto, San Jose Santa Clara All year 116   56   172     Tahoe City Placer All year 87   61   148     Truckee Nevada 1/1 - 2/28 113   71   184         3/1 - 11/30 96   71   167         12/1 - 12/31 113   71   184     Visalia, Lemoore Tulare, Kings All year 83   61   144     West Sacramento Yolo All year 91   51   142     Yosemite National Mariposa 1/1 - 5/31 129   71   200     Park   6/1 - 8/31 162   71   233         9/1 - 12/31 129   71   200   Table 3. File free state and federal taxes (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate CO Aspen Pitkin 1/1 - 3/31 $202   $71   $273         4/1 - 5/31 107   71   178         6/1 - 8/31 143   71   214         9/1 - 11/30 103   71   174         12/1 - 12/31 202   71   273     Boulder, Broomfield Boulder, Broomfield All year 104   61   165     Colorado Springs El Paso All year 84   66   150     Cortez Montezuma 1/1 - 5/31 87   51   138         6/1 - 8/31 105   51   156         9/1 - 12/31 87   51   138     Crested Butte, Gunnison Gunnison 1/1 - 3/31 82   51   133         4/1 - 5/31 77   51   128         6/1 - 8/31 95   51   146         9/1 - 12/31 82   51   133     Denver, Aurora Denver, Adams, Arapahoe, and Jefferson All year 141   66   207     Douglas County Douglas All year 101   61   162     Durango La Plata 1/1 - 5/31 93   61   154         6/1 - 9/30 128   61   189         10/1 - 12/31 93   61   154     Fort Collins, Loveland Larimer All year 84   56   140     Glenwood Springs, Grand Junction Garfield, Mesa All year 86   51   137     Montrose Montrose 1/1 - 5/31 79   56   135         6/1 - 9/30 94   56   150         10/1 - 12/31 79   56   135     Silverthorne, Summit 1/1 - 3/31 147   56   203     Breckenridge   4/1 - 11/30 93   56   149         12/1 - 12/31 147   56   203     Steamboat Springs Routt 1/1 - 3/31 179   56   235         4/1 - 11/30 103   56   159         12/1 - 12/31 179   56   235     Telluride San Miguel 1/1 - 3/31 141   71   212         4/1 - 5/31 93   71   164         6/1 - 9/30 124   71   195         10/1 - 11/30 94   71   165         12/1 - 12/31 141   71   212     Vail Eagle 1/1 - 3/31 261   71   332         4/1 - 8/31 130   71   201         9/1 - 11/30 105   71   176         12/1 - 12/31 261   71   332   CT Bridgeport, Danbury Fairfield All year 114   71   185     Cromwell, Old Saybrook Middlesex All year 83   61   144     Hartford Hartford All year 106   56   162     Lakeville, Salisbury Litchfield All year 93   66   159     New Haven New Haven All year 92   61   153     New London, Groton New London All year 98   61   159   Table 3. File free state and federal taxes (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate DC District of Columbia Washington, DC (also the cities of Alexandria, 1/1 - 2/28 $181   $71   $252       Fairfax, and Falls Church, and the counties of 3/1 - 6/30 211   71   282       Arlington and Fairfax, in Virginia; and the counties 7/1 - 8/31 157   71   228       of Montgomery and Prince George's in Maryland) 9/1 - 10/31 211   71   282       (see also Maryland and Virginia) 11/1 - 12/31 181   71   252   DE Dover Kent 1/1 - 4/30 77   46   123         5/1 - 9/30 92   46   138         10/1 - 12/31 77   46   123     Lewes Sussex 1/1 - 6/30 82   46   128         7/1 - 8/31 123   46   169         9/1 - 12/31 82   46   128     Wilmington New Castle All year 109   56   165   FL Altamonte Springs Seminole All year 80   61   141     Boca Raton, Delray Palm Beach 1/1 - 4/30 111   71   182     Beach, Jupiter   5/1 - 12/31 82   71   153     Bradenton Manatee 1/1 - 4/30 100   56   156         5/1 - 12/31 84   56   140     Cocoa Beach Brevard All year 99   51   150     Daytona Beach Volusia 1/1 - 1/31 84   51   135         2/1 - 7/31 107   51   158         8/1 - 12/31 84   51   135     Fort Lauderdale Broward 1/1 - 2/28 173   71   244         3/1 - 5/31 149   71   220         6/1 - 9/30 103   71   174         10/1 - 12/31 124   71   195     Fort Myers Lee 1/1 - 4/30 115   56   171         5/1 - 12/31 87   56   143     Fort Walton Beach, Okaloosa, Walton 1/1 - 2/28 78   51   129     DeFuniak Springs   3/1 - 5/31 126   51   177         6/1 - 7/31 164   51   215         8/1 - 10/31 112   51   163         11/1 - 12/31 78   51   129     Gainesville Alachua All year 89   51   140     Gulf Breeze Santa Rosa 1/1 - 2/28 92   51   143         3/1 - 5/31 114   51   165         6/1 - 8/31 140   51   191         9/1 - 12/31 92   51   143     Jacksonville, Jacksonville Beach, Mayport Naval Station Duval, Nassau; City of Jacksonville All year 82   51   133     Key West Monroe 1/1 - 1/31 193   71   264         2/1 - 4/30 209   71   280         5/1 - 11/30 145   71   216         12/1 - 12/31 193   71   264     Kissimmee Osceola 1/1 - 5/31 84   46   130         6/1 - 8/31 77   46   123         9/1 - 12/31 84   46   130     Lakeland Polk All year 81   46   127   Table 3. File free state and federal taxes (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate FL Miami Miami-Dade 1/1 - 3/31 $151   $66   $217         4/1 - 5/31 128   66   194         6/1 - 11/30 104   66   170         12/1 - 12/31 151   66   217     Naples Collier 1/1 - 4/30 155   61   216         5/1 - 9/30 101   61   162         10/1 - 12/31 111   61   172     Orlando Orange 1/1 - 5/31 104   56   160         6/1 - 12/31 90   56   146     Panama City Bay 1/1 - 2/28 77   51   128         3/1 - 7/31 110   51   161         8/1 - 12/31 77   51   128     Pensacola, Pensacola Beach Escambia All year 103   46   149     Punta Gorda Charlotte 1/1 - 1/31 77   51   128         2/1 - 4/30 88   51   139         5/1 - 12/31 77   51   128     Sarasota Sarasota 1/1 - 4/30 110   56   166         5/1 - 12/31 86   56   142     Sebring Highlands 1/1 - 3/31 123   46   169         4/1 - 12/31 82   46   128     St. File free state and federal taxes Augustine St. File free state and federal taxes Johns All year 97   56   153     Stuart Martin 1/1 - 4/30 102   51   153         5/1 - 12/31 82   51   133     Tallahassee Leon All year 87   46   133     Tampa, St. File free state and federal taxes Petersburg Pinellas, Hillsborough 1/1 - 4/30 108   51   159         5/1 - 12/31 92   51   143     Vero Beach Indian River 1/1 - 1/31 83   51   134         2/1 - 3/31 99   51   150         4/1 - 12/31 83   51   134   GA Athens Clarke All year 93   46   139     Atlanta Fulton, DeKalb, Cobb All year 132   56   188     Augusta Richmond All year 84   51   135     Columbus Muscogee All year 85   46   131     Jekyll Island, Brunswick Glynn 1/1 - 3/31 92   56   148         4/1 - 11/30 136   56   192         12/1 - 12/31 92   56   148     Savannah Chatham All year 97   56   153   IA Cedar Rapids Linn All year 81   51   132     Des Moines Polk All year 83   51   134     West Des Moines Dallas All year 95   51   146   ID Bonner's Ferry, Boundary, Bonner, Shoshone 1/1 - 6/30 77   61   138     Sandpoint   7/1 - 8/31 99   61   160         9/1 - 12/31 77   61   138     Coeur d'Alene Kootenai 1/1 - 5/31 77   61   138         6/1 - 8/31 105   61   166         9/1 - 12/31 77   61   138     Driggs, Idaho Falls Teton, Bonneville, Fremont All year 78   46   124   Table 3. File free state and federal taxes (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate ID Sun Valley, Ketchum Blaine 1/1 - 5/31 $79   $71   $150         6/1 - 8/31 95   71   166         9/1 - 12/31 79   71   150   IL Bolingbrook, Romeoville, Lemont Will All year 82   51   133     Chicago Cook, Lake 1/1 - 3/31 128   71   199         4/1 - 6/30 166   71   237         7/1 - 8/31 146   71   217         9/1 - 11/30 173   71   244         12/1 - 12/31 128   71   199     Oakbrook Terrace DuPage All year 92   61   153     O'Fallon, Fairview Bond, Calhoun, Clinton, Jersey, Macoupin, All year 105   56   161     Heights, Collinsville Madison, Monroe, St. File free state and federal taxes Clair                 Springfield Sangamon All year 82   56   138   IN Bloomington Monroe All year 91   56   147     Fort Wayne Allen All year 81   56   137     Hammond, Munster, Merrillville Lake All year 85   46   131     Indianapolis, Carmel Marion, Hamilton; Fort Benjamin Harrison All year 91   61   152     Lafayette Tippecanoe All year 80   51   131     South Bend St. File free state and federal taxes Joseph All year 87   56   143     Valparaiso, Burlington Beach Porter All year 79   51   130   KS Kansas City, Overland Park Wyandotte, Johnson, Leavenworth All year 99   61   160     Wichita Sedgwick All year 89   56   145   KY Boone County Boone All year 88   51   139     Kenton County Kenton All year 115   56   171     Lexington Fayette All year 89   61   150     Louisville Jefferson 1/1 - 5/31 101   61   162         6/1 - 8/31 95   61   156         9/1 - 12/31 101   61   162   LA Baton Rouge East Baton Rouge Parish All year 96   56   152     Covington, Slidell St. File free state and federal taxes Tammany Parish All year 88   56   144     Lafayette Lafayette Consolidated Government All year 87   56   143     Lake Charles Calcasieu Parish All year 79   61   140     New Orleans Orleans, Jefferson, Plaquemines, and 1/1 - 6/30 131   71   202       St. File free state and federal taxes Bernard Parishes 7/1 - 9/30 98   71   169         10/1 - 12/31 131   71   202   MA Andover Essex All year 83   56   139     Boston, Cambridge Suffolk; City of Cambridge 1/1 - 3/31 154   71   225         4/1 - 6/30 190   71   261         7/1 - 8/31 171   71   242         9/1 - 10/31 206   71   277         11/1 - 12/31 154   71   225     Burlington, Woburn Middlesex less the city of Cambridge All year 108   71   179   Table 3. File free state and federal taxes (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate MA Falmouth City limits of Falmouth 1/1 - 4/30 $95   $51   $146         5/1 - 6/30 107   51   158         7/1 - 8/31 161   51   212         9/1 - 12/31 95   51   146     Hyannis Barnstable less the city of Falmouth 1/1 - 6/30 85   56   141         7/1 - 8/31 123   56   179         9/1 - 12/31 85   56   141     Martha's Vineyard Dukes 1/1 - 6/30 114   71   185         7/1 - 8/31 201   71   272         9/1 - 12/31 114   71   185     Nantucket Nantucket 1/1 - 5/31 128   61   189         6/1 - 9/30 243   61   304         10/1 - 12/31 128   61   189     Northampton Hampshire All year 92   56   148     Pittsfield Berkshire 1/1 - 6/30 107   61   168         7/1 - 8/31 126   61   187         9/1 - 12/31 107   61   168     Plymouth, Taunton, New Bedford Plymouth, Bristol All year 88   56   144     Quincy Norfolk All year 114   51   165     Springfield Hampden All year 93   51   144     Worcester Worcester All year 90   61   151   MD Counties of Montgomery   1/1 - 2/28 181   71   252     and Prince George's   3/1 - 6/30 211   71   282         7/1 - 8/31 157   71   228         9/1 - 10/31 211   71   282         11/1 - 12/31 181   71   252     Aberdeen, Bel Air, Belcamp Harford All year 84   56   140     Annapolis Anne Arundel 1/1 - 4/30 100   61   161         5/1 - 10/31 114   61   175         11/1 - 12/31 100   61   161     Baltimore City Baltimore City 1/1 - 2/28 121   71   192         3/1 - 11/30 144   71   215         12/1 - 12/31 121   71   192     Baltimore County Baltimore All year 99   61   160     Cambridge, St. File free state and federal taxes Michaels Dorchester, Talbot 1/1 - 3/31 101   61   162         4/1 - 5/31 119   61   180         6/1 - 8/31 170   61   231         9/1 - 10/31 131   61   192         11/1 - 12/31 101   61   162     Centreville Queen Anne All year 103   51   154     Columbia Howard All year 105   61   166     Frederick Frederick All year 92   56   148     Hagerstown Washington All year 78   56   134     La Plata, Indian Head Charles All year 84   51   135     Lexington Park, Leonardtown, Lusby St. File free state and federal taxes Mary's, Calvert All year 102   61   163   Table 3. File free state and federal taxes (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate MD Ocean City Worcester 1/1 - 3/31 $77   $71   $148         4/1 - 5/31 88   71   159         6/1 - 8/31 192   71   263         9/1 - 10/31 105   71   176         11/1 - 12/31 77   71   148   ME Bar Harbor Hancock 1/1 - 6/30 86   61   147         7/1 - 8/31 140   61   201         9/1 - 10/31 112   61   173         11/1 - 12/31 86   61   147     Kennebunk, Kittery, York 1/1 - 3/31 77   56   133     Sanford   4/1 - 6/30 86   56   142         7/1 - 8/31 122   56   178         9/1 - 10/31 96   56   152         11/1 - 12/31 77   56   133     Portland Cumberland, Sagadahoc 1/1 - 6/30 89   56   145         7/1 - 9/30 109   56   165         10/1 - 12/31 89   56   145     Rockport Knox 1/1 - 6/30 80   56   136         7/1 - 9/30 106   56   162         10/1 - 12/31 80   56   136   MI Ann Arbor Washtenaw All year 87   56   143     Detroit Wayne All year 95   56   151     East Lansing, Lansing Ingham, Eaton All year 82   51   133     Grand Rapids Kent All year 81   51   132     Holland Ottawa All year 81   56   137     Kalamazoo, Battle Creek Kalamazoo, Calhoun All year 87   51   138     Midland Midland All year 90   46   136     Muskegon Muskegon 1/1 - 5/31 77   46   123         6/1 - 8/31 101   46   147         9/1 - 12/31 77   46   123     Petoskey Emmet 1/1 - 6/30 77   51   128         7/1 - 8/31 99   51   150         9/1 - 12/31 77   51   128     Pontiac, Auburn Hills Oakland All year 87   56   143     South Haven Van Buren 1/1 - 5/31 77   56   133         6/1 - 8/31 89   56   145         9/1 - 12/31 77   56   133     Traverse City, Leland Grand Traverse, Leelanau 1/1 - 6/30 77   51   128         7/1 - 8/31 109   51   160         9/1 - 12/31 77   51   128   MN Duluth St. File free state and federal taxes Louis 1/1 - 5/31 80   56   136         6/1 - 10/31 99   56   155         11/1 - 12/31 80   56   136     Eagan, Burnsville, Mendota Heights Dakota All year 82   56   138     Minneapolis, St. File free state and federal taxes Paul Hennepin, Ramsey All year 120   71   191     Rochester Olmsted All year 95   51   146   MO Columbia Boone All Year 78   51   129   Table 3. File free state and federal taxes (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate MO Kansas City Jackson, Clay, Cass, Platte All year $99   $61   $160     St. File free state and federal taxes Louis St. File free state and federal taxes Louis, St. File free state and federal taxes Charles, Crawford, Franklin, Jefferson, Lincoln, Warren, Washington; St. File free state and federal taxes Louis City All year 105   66   171     St. File free state and federal taxes Robert Pulaski All year 78   46   124   MS Gulfport, Biloxi Harrison All year 82   56   138     Hattiesburg Forrest, Lamar All year 85   51   136     Oxford Lafayette County Before 4/01/11 77   46   123         After 3/31/11 96   51   147     Robinsonville Tunica All year 82   51   133     Southaven Desoto All year 88   46   134     Starkville Oktibbeha All year 91   46   137   MT Big Sky, West Gallatin 1/1 - 5/31 80   61   141     Yellowstone   6/1 - 8/31 105   61   166         9/1 - 12/31 80   61   141     Butte Silver Bow All year 86   51   137     Helena Lewis and Clark All year 81   56   137     Missoula, Polson, Missoula, Lake, Flathead 1/1 - 6/30 87   51   138     Kalispell   7/1 - 8/31 104   51   155         9/1 - 12/31 87   51   138   NC Asheville Buncombe 1/1 - 6/30 81   51   132         7/1 - 10/31 90   51   141         11/1 - 12/31 81   51   132     Atlantic Beach, Carteret 1/1 - 5/31 81   56   137     Morehead City   6/1 - 8/31 110   56   166         9/1 - 12/31 81   56   137     Chapel Hill Orange All year 86   56   142     Charlotte Mecklenburg All year 95   51   146     Durham Durham All year 89   51   140     Fayetteville Cumberland All year 91   51   142     Greensboro Guilford All year 85   56   141     Greenville Pitt All year 79   51   130     Kill Devil Dare 1/1 - 5/31 90   61   151         6/1 - 8/31 143   61   204         9/1 - 12/31 90   61   151     New Bern, Havelock Craven All year 94   46   140     Raleigh Wake All year 90   66   156     Wilmington New Hanover All year 97   56   153     Winston-Salem Forsyth All year 83   56   139   ND The standard CONUS rate of $123 ($77 for lodging and $46 for M&IE) applies to all per diem localities in North Dakota. File free state and federal taxes NE Omaha Douglas 1/1 - 4/30 93   61   154         5/1 - 6/30 104   61   165         7/1 - 12/31 93   61   154   NH Concord Merrimack 1/1 - 5/31 82   51   133         6/1 - 9/30 92   51   143         10/1 - 12/31 82   51   133     Conway Carroll 1/1 - 2/28 116   61   177         3/1 - 6/30 102   61   163         7/1 - 8/31 141   61   202         9/1 - 12/31 116   61   177   Table 3. File free state and federal taxes (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate NH Durham Strafford All year $94   $46   $140     Laconia Belknap 1/1 - 5/31 85   51   136         6/1 - 10/31 101   51   152         11/1 - 12/31 85   51   136     Lebanon, Lincoln, West Lebanon Grafton, Sullivan All year 101   56   157     Manchester Hillsborough All year 86   56   142     Portsmouth Rockingham 1/1 - 6/30 102   61   163         7/1 - 9/30 126   61   187         10/1 - 12/31 102   61   163   NJ Atlantic City, Cape Atlantic, Cape May 1/1 - 3/31 87   66   153     May, Ocean City   4/1 - 12/31 100   66   166     Belle Mead Somerset All year 116   56   172     Cherry Hill, Moorestown Camden, Burlington All year 92   61   153     Eatontown, Freehold Monmouth All year 110   56   166     Edison, Piscataway Middlesex All year 109   51   160     Flemington Hunterdon All year 107   61   168     Newark Bergen, Essex, Hudson, Passaic All year 116   61   177     Parsippany Morris All year 125   56   181     Princeton, Trenton Mercer All year 126   61   187     Springfield, Cranford, New Providence Union All year 94   56   150     Toms River Ocean 1/1 - 5/31 78   51   129         6/1 - 8/31 99   51   150         9/1 - 12/31 78   51   129   NM Albuquerque Bernalillo All year 81   56   137     Las Cruces Dona Ana All year 79   56   135     Los Alamos Los Alamos All year 86   51   137     Santa Fe Santa Fe 1/1 - 6/30 82   71   153         7/1 - 10/31 100   71   171         11/1 - 12/31 82   71   153     Taos Taos All year 87   66   153   NV Incline Village, Washoe 1/1 - 6/30 98   51   149     Reno, Sparks   7/1 - 8/31 123   51   174         9/1 - 12/31 98   51   149     Las Vegas Clark All year 93   71   164     Stateline, Carson City Douglas, Carson City All year 93   61   154   NY Albany Albany All year 104   61   165     Binghamton, Owego Broome, Tioga All year 90   46   136     Buffalo Erie All year 98   56   154     Floral Park, Garden City, Great Neck Nassau All year 143   66   209     Glens Falls Warren 1/1 - 6/30 92   66   158         7/1 - 8/31 133   66   199         9/1 - 12/31 92   66   158     Ithaca, Waterloo, Romulus Tompkins, Seneca All year 114   46   160   Table 3. File free state and federal taxes (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate NY Kingston Ulster All year $101   $66   $167     Lake Placid Essex 1/1 - 2/28 124   61   185         3/1 - 6/30 99   61   160         7/1 - 8/31 145   61   206         9/1 - 11/30 103   61   164         12/1 - 12/31 124   61   185     Manhattan (includes Bronx, Kings, New York, Queens, Richmond Before 1/1/11:               the boroughs of   10/1 - 12/31 269   71   340     Manhattan, Brooklyn   After 12/31/10:               the Bronx, Queens, and Staten Island)   1/1 - 3/31 192   71   263         4/1 - 5/31 212   71   283         6/1 - 8/31 224   71   295         9/1 - 12/31 295   71   366     Niagara Falls Niagara 1/1 - 5/31 77   51   128         6/1 - 8/31 100   51   151         9/1 - 12/31 77   51   128     Nyack, Palisades Rockland All year 103   61   164     Poughkeepsie Dutchess All year 95   66   161     Riverhead, Suffolk 1/1 - 5/31 114   71   185     Ronkonkoma, Melville   6/1 - 8/31 137   71   208         9/1 - 12/31 114   71   185     Rochester Monroe All year 96   51   147     Saratoga Springs, Saratoga, Schenectady 1/1 - 6/30 104   56   160     Schenectady   7/1 - 8/31 151   56   207         9/1 - 12/31 104   56   160     Syracuse, Oswego Onondaga, Oswego All year 93   56   149     Tarrytown, White Plains, New Rochelle Westchester All year 142   71   213     Troy Rensselaer All year 94   51   145     West Point Orange All year 109   51   160   OH Akron Summit All year 85   51   136     Canton Stark All year 88   51   139     Cincinnati Hamilton, Clermont All year 115   56   171     Cleveland Cuyahoga All year 102   56   158     Columbus Franklin All year 94   56   150     Dayton, Fairborn Greene, Darke, Montgomery All year 81   56   137     Hamilton Butler, Warren All year 92   51   143     Mentor Lake All year 88   46   134     Rittman Wayne, Medina All year 87   51   138     Sandusky, Bellevue Erie, Huron 1/1 - 5/31 77   46   123         6/1 - 8/31 83   46   129         9/1 - 12/31 77   46   123     Youngstown Mahoning, Trumbull All year 82   51   133   OK Oklahoma City Oklahoma All year 82   66   148     Tulsa Tulsa, Creek, Osage, Rogers All year 80   61   141   OR Ashland, Crater Lake Jackson, Klamath All year 80   56   136     Beaverton Washington All year 90   51   141   Table 3. File free state and federal taxes (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate OR Bend Deschutes 1/1 - 6/30 $88   $61   $149         7/1 - 8/31 110   61   171         9/1 - 12/31 88   61   149     Clackamas Clackamas All year 87   61   148     Eugene, Florence Lane All year 97   51   148     Lincoln City Lincoln 1/1 - 6/30 83   56   139         7/1 - 8/31 104   56   160         9/1 - 12/31 83   56   139     Portland Multnomah All year 113   66   179     Seaside Clatsop 1/1 - 6/30 93   51   144         7/1 - 8/31 130   51   181         9/1 - 12/31 93   51   144   PA Allentown, Easton, Bethlehem Lehigh, Northampton All year 84   51   135     Bucks County Bucks All year 95   71   166     Chester, Radnor, Essington Delaware All year 96   51   147     Erie Erie All year 82   46   128     Gettysburg Adams 1/1 - 3/31 79   51   130         4/1 - 10/31 98   51   149         11/1 - 12/31 79   51   130     Harrisburg, Hershey Dauphin Before 1/1/11:                   10/31 - 12/31 106   51   157         After 12/31/10:                   1/1 - 3/31 106   51   157         3/31 - 5/31 107   51   158         6/1 - 8/31 134   51   185         9/1 - 12/31 107   51   158     Lancaster Lancaster All year 96   56   152     Malvern, Frazer, Berwyn Chester All year 116   51   167     Mechanicsburg Cumberland All year 83   56   139     Montgomery County Montgomery All year 115   66   181     Philadelphia Philadelphia 1/1 - 8/31 136   66   202         9/1 - 11/30 149   66   215         12/1 - 12/31 136   66   202     Pittsburgh Allegheny All year 115   71   186     Reading Berks All year 89   56   145     Scranton Lackawanna All year 80   56   136     State College Centre All year 86   56   142   RI East Greenwich, Warwick, North Kingstown Kent, Washington All year 84   56   140     Jamestown, Middletown, Newport 1/1 - 4/30 96   71   167     Newport   5/1 - 10/31 145   71   216         11/1 - 12/31 96   71   167     Providence, Bristol Providence, Bristol All year 122   71   193   SC Aiken Aiken All year 81   46   127     Charleston Charleston, Berkeley, Dorchester All year 132   56   188     Columbia Richland, Lexington All year 85   51   136     Greenville Greenville All year 82   56   138   Table 3. File free state and federal taxes (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate SC Hilton Head Beaufort 1/1 - 3/31 $87   $61   $148         4/1 - 8/31 127   61   188         9/1 - 10/31 104   61   165         11/1 - 12/31 87   61   148     Myrtle Beach Horry 1/1 - 3/31 77   51   128         4/1 - 5/31 89   51   140         6/1 - 8/31 116   51   167         9/1 - 10/31 80   51   131         11/1 - 12/31 77   51   128   SD Hot Springs Fall River, Custer 1/1 - 5/31 77   46   123         6/1 - 8/31 101   46   147         9/1 - 12/31 77   46   123     Rapid City Pennington 1/1 - 5/31 77   51   128         6/1 - 8/31 121   51   172         9/1 - 12/31 77   51   128     Sturgis, Spearfish Meade, Butte, Lawrence 1/1 - 5/31 77   51   128         6/1 - 8/31 108   51   159         9/1 - 12/31 77   51   128   TN Brentwood, Franklin Williamson All year 94   56   150     Chattanooga Hamilton All year 88   56   144     Knoxville Knox All year 84   56   140     Memphis Shelby All year 96   61   157     Nashville Davidson All year 110   66   176     Oak Ridge Anderson All year 90   46   136   TX Arlington, Fort Worth, Grapevine Tarrant; City limits of Grapevine All year 138   56   194     Austin Travis All year 104   71   175     Beaumont Jefferson All year 86   51   137     College Station Brazos All year 93   56   149     Corpus Christi Nueces All year 87   51   138     Dallas Dallas; City of Dallas All year 107   71   178     El Paso El Paso All year 88   51   139     Galveston Galveston 1/1 - 2/28 84   56   140         3/1 - 8/31 101   56   157         9/1 - 12/31 84   56   140     Greenville Hunt Before 4/01/2011 78   51   129         After 3/31/2011 86   51   137     Houston Montgomery, Fort Bend, Harris; L. File free state and federal taxes B. File free state and federal taxes Johnson Space Center All year 109   71   180     Laredo Webb All year 78   56   134     McAllen Hidalgo All year 85   56   141     Midland Midland All year 92   51   143     Plano Collin All year 100   61   161     Round Rock Williamson All year 90   51   141     San Antonio Bexar All year 106   66   172     South Padre Island Cameron 1/1 - 5/31 85   56   141         6/1 - 7/31 107   56   163         8/1 - 12/31 85   56   141     Waco McLennan All year 85   51   136   Table 3. File free state and federal taxes (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate UT Moab Grand 1/1 - 2/28 $77   $56   $133         3/1 - 10/31 97   56   153         11/1 - 12/31 77   56   133     Park City Summit 1/1 - 3/31 153   71   224         4/1 - 12/31 89   71   160     Provo Utah All year 80   51   131     Salt Lake City Salt Lake, Tooele All year 95   61   156   VA Cities of Alexandria,   1/1 - 2/28 181   71   252     Fairfax, and Falls   3/1 - 6/30 211   71   282     Church; Counties of   7/1 - 8/31 157   71   228     Arlington and Fairfax   9/1 - 10/31 11/1 - 12/31 211 181   71 71   282 252     Abingdon Washington All year 86   46   132     Blacksburg Montgomery All year 95   46   141     Bowling Green Caroline County Before 4/01/2011 77   46   123         After 3/31/2011 89   56   145     Charlottesville Albemarle, Greene; City of Charlottesville All year 113   56   169     Chesapeake, Suffolk City of Chesapeake, City of Suffolk 1/1 - 5/31 78   56   134         6/1 - 8/31 88   56   144         9/1 - 12/31 78   56   134     Chesterfield, Henrico Counties Chesterfield, Henrico All year 87   51   138     Fredericksburg Stafford, Spotsylvania; City of Fredericksburg All year 89   56   145     James City, York, James City and York Counties; City of 1/1 - 3/31 77   51   128     Williamsburg Williamsburg 4/1 - 8/31 91   51   142         9/1 - 12/31 77   51   128     Loudoun County Loudoun All year 111   61   172     Lynchburg Campbell; City of Lynchburg All year 79   51   130     Manassas City of Manassas All year 82   46   128     Norfolk, Portsmouth City of Norfolk, City of Portsmouth All year 92   61   153     Prince William County Prince William All year 89   56   145     Richmond City City of Richmond All year 114   66   180     Roanoke City limits of Roanoke All year 99   51   150     Virginia Beach City of Virginia Beach 1/1 - 5/31 89   56   145         6/1 - 8/31 144   56   200         9/1 - 12/31 89   56   145     Wallops Island Accomack 1/1 - 6/30 84   56   140         7/1 - 8/31 125   56   181         9/1 - 12/31 84   56   140     Warrenton Fauquier All year 93   46   139   VT Burlington, St. File free state and federal taxes Albans Chittenden, Franklin 1/1 - 5/31 92   66   158         6/1 - 10/31 111   66   177         11/1 - 12/31 92   66   158     Manchester Bennington All year 87   71   158     Middlebury Addison All year 115   61   176     Montpelier Washington All year 100   61   161     Stowe Lamoille 1/1 - 3/31 133   71   204         4/1 - 5/31 101   71   172         6/1 - 12/31 133   71   204   Table 3. File free state and federal taxes (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate VT White River Junction Windsor 1/1 - 2/28 $101   $56   $157         3/1 - 5/31 89   56   145         6/1 - 12/31 101   56   157   WA Anacortes, Coupeville, Oak Harbor San Juan, Skagit, Island All year 90   61   151     Bremerton Kitsap All year 78   66   144     Everett, Lynnwood Snohomish All year 94   61   155     Ocean Shores Grays Harbor 1/1 - 6/30 88   51   139         7/1 - 8/31 107   51   158         9/1 - 12/31 88   51   139     Olympia, Tumwater Thurston All year 86   61   147     Port Angeles, Port Clallam, Jefferson 1/1 - 6/30 94   61   155     Townsend   7/1 - 8/31 123   61   184         9/1 - 12/31 94   61   155     Richland Benton All year 88   46   134     Seattle King All year 139   71   210     Spokane Spokane All year 86   61   147     Tacoma Pierce All year 109   61   170     Vancouver Clark, Cowlitz, Skamania All year 113   56   169   WI Appleton Outagamie All year 81   46   127     Brookfield, Racine Waukesha, Racine All year 87   56   143     Lake Geneva Walworth 1/1 - 5/31 90   51   141         6/1 - 9/30 122   51   173         10/1 - 12/31 90   51   141     Madison Dane All year 88   56   144     Milwaukee Milwaukee All year 95   61   156     Sturgeon Bay Door 1/1 - 6/30 77   56   133         7/1 - 9/30 86   56   142         10/1 - 12/31 77   56   133     Wisconsin Dells Columbia 1/1 - 6/30 77   61   138         7/1 - 8/31 85   61   146         9/1 - 12/31 77   61   138   WV Charleston Kanawha All year 95   51   146     Morgantown Monongalia All year 83   46   129     Shepherdstown Jefferson, Berkeley All year 82   51   133     Wheeling Ohio All year 94   46   140   WY Cody Park 1/1 - 5/31 84   51   135         6/1 - 9/30 117   51   168         10/1 - 12/31 84   51   135     Evanston, Rock Springs Uinta, Sweetwater All year 80   51   131   Table 3. File free state and federal taxes (Effective October 1, 2010 – September 30, 2011) (Continued) Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate WY Gillette Campbell 1/1 - 5/31 $91   $51   $142         6/1 - 8/31 109   51   160         9/1 - 12/31 91   51   142     Jackson, Pinedale Teton, Sublette 1/1 - 6/30 109   56   165         7/1 - 8/31 158   56   214         9/1 - 12/31 109   56   165     Sheridan Sheridan 1/1 - 5/31 77   56   133         6/1 - 8/31 89   56   145         9/1 - 12/31 77   56   133   1Transition rule. File free state and federal taxes In lieu of the updated GSA rates that will be effective October 1, 2011, taxpayers may continue to use the CONUS rates in effect for the first 9 months of 2011 (Table 3) for expenses of all CONUS travel away from home that are paid or incurred during calendar year 2011. File free state and federal taxes A taxpayer must consistently use either these rates or the updated rates for the period of October 1, 2011, through December 31, 2011. File free state and federal taxes See Transition Rules under How To Use Per Diem Rate Tables for an example. File free state and federal taxes    2Unless otherwise specified, the per diem locality is defined as “all locations within, or entirely surrounded by, the corporate limits of the key city, including independent entities located within those boundaries. File free state and federal taxes ”   3Per diem localities with county definitions shall include “all locations within, or entirely surrounded by, the corporate limits of the key city as well as the boundaries of the listed counties, including independent entities located within the boundaries of the key city and the listed counties (unless otherwise listed separately). File free state and federal taxes ” 4When a military installation or Government-related facility (whether or not specifically named) is located partially within more than one city or county boundary, the applicable per diem rate for the entire installation or facility is the higher of the two rates which apply to the cities and/or counties, even though part(s) of such activities may be located outside the defined per diem locality. File free state and federal taxes   Note: Recognizing that all locations are not incorporated cities, the term “city limits” has been used as a general phrase to denote the commonly recognized local boundaries of the location cited. File free state and federal taxes         Table 4. File free state and federal taxes Maximum Federal Per Diem Rates (Effective October 1, 2011 – September 30, 2012)1 Note: The standard rate of $123 ($77 for lodging and $46 for M&IE) applies to all locations within the continental United States (CONUS) not specifically listed below or encompassed by the boundary definition of a listed point. File free state and federal taxes However, the standard CONUS rate applies to all locations within CONUS, including those defined below, for certain relocation allowances. File free state and federal taxes (See parts 302-2, 302-4, and 302-5 of 41 CFR. File free state and federal taxes ) Table 4 lists all per diem rates alphabetically by state abbreviation. File free state and federal taxes Click on a link below to find rates for your state: Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, District of Columbia, Florida, Georgia, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas , Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, Wyoming Per Diem Locality Computing Maximum Rate State Key City2 County and/or Other Defined Location3,4 Effective Dates Maximum  Lodging  Rate M&IE  Rate Maximum  Per Diem  Rate AL Birmingham Jefferson, Shelby All year $86   $56   $142     Gulf Shores Baldwin 1/1 - 5/31 100   51   151         6/1 - 7/31 117   51   168         8/1 - 12/31 100   51   151     Huntsville Madison, Limestone All year 87   51   138     Mobile Mobile All year 94   51   145     Montgomery/Prattville Montgomery/Autauga All year 80   51   131   AR Hot Springs Garland All year 101   46   147     Little Rock Pulaski All year 86   61   147   AZ Grand Canyon, Flagstaff Coconino (except city limits of Sedona), Yavapai 1/1 - 2/29 77   66   143         3/1 - 10/31 97   66   163         11/1 - 12/31 77   66   143     Kayenta Navajo 1/1 - 4/30 79   46   125         5/1 - 9/30 90   46   136         10/1 - 12/31 79   46   125     Phoenix, Scottsdale Maricopa 1/1 - 5/31 128   71   199         6/1 - 8/31 80   71   151         9/1 - 12/31 105   71   176     Sedona City limits of Sedona 1/1 - 2/29 127   66   193         3/1 - 4/30 145   66   211         5/1 - 12/31 127   66   193     Sierra Vista Cochise All year 83   46   129     Tucson Pima 1/1 - 1/31 90   56   146         2/1 - 5/31 103   56   159         6/1 - 8/31 77   56   133         9/1 - 12/31 90   56   146     Yuma Yuma All year 78   46
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Where to File Tax Returns - Addresses Listed by Return Type

In order to determine where to file your return, identify the form number for which you need the information and follow the numerical or alpha-numerical links below to your specific Where to File information.

Examples for a return beginning with a number:
To find Form 3520, Annual Return to Report Transactions With Foreign Trusts and Receipt of Certain Foreign Gifts, choose the number 3; for Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, choose the number 7.

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To find Form SS-4, Application for Employer Identification Number, choose the alpha S.

 
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Page Last Reviewed or Updated: 09-Dec-2013

The File Free State And Federal Taxes

File free state and federal taxes Publication 504 - Main Content Table of Contents Filing StatusUnmarried persons. File free state and federal taxes Married persons. File free state and federal taxes Same-sex marriage. File free state and federal taxes Exception. File free state and federal taxes Married Filing Jointly Married Filing Separately Head of Household ExemptionsPersonal Exemptions Exemptions for Dependents Phaseout of Exemptions AlimonyInvalid decree. File free state and federal taxes Amended instrument. File free state and federal taxes General Rules Instruments Executed After 1984 Instruments Executed Before 1985 Qualified Domestic Relations OrderRollovers. File free state and federal 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. File free state and federal taxes It may also be used in determining whether you can claim certain other deductions and credits. File free state and federal taxes The filing status you can choose depends partly on your marital status on the last day of your tax year. File free state and federal taxes Marital status. File free state and federal taxes   If you are unmarried, your filing status is single or, if you meet certain requirements, head of household or qualifying widow(er). File free state and federal taxes If you are married, your filing status is either married filing a joint return or married filing a separate return. File free state and federal taxes For information about the single and qualifying widow(er) filing statuses, see Publication 501. File free state and federal taxes Unmarried persons. File free state and federal taxes   You are unmarried for the whole year if either of the following applies. File free state and federal taxes You have obtained a final decree of divorce or separate maintenance by the last day of your tax year. File free state and federal taxes You must follow your state law to determine if you are divorced or legally separated. File free state and federal taxes Exception. File free state and federal 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. File free state and federal taxes You have obtained a decree of annulment, which holds that no valid marriage ever existed. File free state and federal taxes You must file amended returns (Form 1040X, Amended U. File free state and federal taxes S. File free state and federal taxes Individual Income Tax Return) for all tax years affected by the annulment that are not closed by the statute of limitations. File free state and federal 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. File free state and federal taxes On the amended return you will change your filing status to single or, if you meet certain requirements, head of household. File free state and federal taxes Married persons. File free state and federal 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. File free state and federal taxes An interlocutory decree is not a final decree. File free state and federal taxes Same-sex marriage. File free state and federal 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. File free state and federal 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. File free state and federal 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. File free state and federal taxes For more details, see Publication 501. File free state and federal taxes Exception. File free state and federal taxes   If you live apart from your spouse, under certain circumstances, you may be considered unmarried and can file as head of household. File free state and federal taxes See Head of Household , later. File free state and federal taxes Married Filing Jointly If you are married, you and your spouse can choose to file a joint return. File free state and federal taxes If you file jointly, you both must include all your income, exemptions, deductions, and credits on that return. File free state and federal taxes You can file a joint return even if one of you had no income or deductions. File free state and federal 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. File free state and federal taxes Nonresident alien. File free state and federal taxes   To file a joint return, at least one of you must be a U. File free state and federal taxes S. File free state and federal taxes citizen or resident alien at the end of the tax year. File free state and federal 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. File free state and federal taxes This means that your combined worldwide incomes are subject to U. File free state and federal taxes S. File free state and federal taxes income tax. File free state and federal taxes These rules are explained in Publication 519, U. File free state and federal taxes S. File free state and federal taxes Tax Guide for Aliens. File free state and federal taxes Signing a joint return. File free state and federal taxes   Both you and your spouse generally must sign the return, or it will not be considered a joint return. File free state and federal taxes Joint and individual liability. File free state and federal 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. File free state and federal 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. File free state and federal taxes Divorced taxpayers. File free state and federal 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. File free state and federal 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. File free state and federal taxes Relief from joint liability. File free state and federal taxes   In some cases, a spouse may be relieved of the tax, interest, and penalties on a joint return. File free state and federal taxes You can ask for relief no matter how small the liability. File free state and federal taxes   There are three types of relief available. File free state and federal taxes Innocent spouse relief. File free state and federal 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. File free state and federal taxes Equitable relief. File free state and federal 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. File free state and federal taxes See Relief from liability arising from community property law , later, under Community Property. File free state and federal taxes    Each kind of relief has different requirements. File free state and federal taxes You must file Form 8857 to request relief under any of these categories. File free state and federal taxes Publication 971 explains these kinds of relief and who may qualify for them. File free state and federal taxes You can also find information on our website at IRS. File free state and federal taxes gov. File free state and federal taxes Tax refund applied to spouse's debts. File free state and federal taxes   The overpayment shown on your joint return may be used to pay the past-due amount of your spouse's debts. File free state and federal 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. File free state and federal taxes You can get a refund of your share of the overpayment if you qualify as an injured spouse. File free state and federal taxes Injured spouse. File free state and federal 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. File free state and federal 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. File free state and federal 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. File free state and federal taxes Note. File free state and federal taxes If the injured spouse's permanent home is in a community property state, then the injured spouse must only meet (2). File free state and federal taxes For more information, see Publication 555. File free state and federal taxes    Refunds that involve community property states must be divided according to local law. File free state and federal 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. File free state and federal taxes   If you are an injured spouse, you must file Form 8379 to have your portion of the overpayment refunded to you. File free state and federal taxes Follow the instructions for the form. File free state and federal 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. File free state and federal 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. File free state and federal taxes   If you filed your joint return and your joint refund was offset, file Form 8379 by itself. File free state and federal taxes When filed after offset, it can take up to 8 weeks to receive your refund. File free state and federal 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. File free state and federal taxes    An injured spouse claim is different from an innocent spouse relief request. File free state and federal taxes An injured spouse uses Form 8379 to request an allocation of the tax overpayment attributed to each spouse. File free state and federal 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. File free state and federal taxes For information on innocent spouses, see Relief from joint liability, earlier. File free state and federal 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. File free state and federal taxes You can file a separate return even if only one of you had income. File free state and federal taxes For information on exemptions you can claim on your separate return, see Exemptions , later. File free state and federal taxes Community or separate income. File free state and federal 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. File free state and federal taxes For more information, see Community Income under Community Property, later. File free state and federal taxes Separate liability. File free state and federal taxes   If you and your spouse file separately, you each are responsible only for the tax due on your own return. File free state and federal taxes Itemized deductions. File free state and federal 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. File free state and federal taxes Table 1. File free state and federal 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. File free state and federal taxes  Caution: If you live in a community property state, these rules do not apply. File free state and federal taxes See Community Property. File free state and federal taxes IF you paid . File free state and federal taxes . File free state and federal taxes . File free state and federal taxes AND you . File free state and federal taxes . File free state and federal taxes . File free state and federal taxes THEN you can deduct on your separate federal return. File free state and federal taxes . File free state and federal taxes . File free state and federal 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. File free state and federal taxes     state income tax   file a separate state income tax return     the state income tax you alone paid during the year. File free state and federal 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. File free state and federal 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. File free state and federal taxes The numerator is your gross income and the denominator  is your combined gross income. File free state and federal taxes     property tax   paid the tax on property held as tenants by the entirety     the property tax you alone paid. File free state and federal taxes     mortgage interest   paid the interest on a qualified home1 held  as tenants by the entirety     the mortgage interest you alone paid. File free state and federal 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. File free state and federal taxes Neither spouse may report the total casualty loss. File free state and federal taxes 1 For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. File free state and federal taxes Dividing itemized deductions. File free state and federal 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. File free state and federal taxes See Table 1, later. File free state and federal taxes Separate returns may give you a higher tax. File free state and federal taxes   Some married couples file separate returns because each wants to be responsible only for his or her own tax. File free state and federal taxes There is no joint liability. File free state and federal 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. File free state and federal taxes This is because the following special rules apply if you file a separate return. File free state and federal taxes Your tax rate generally will be higher than it would be on a joint return. File free state and federal taxes Your exemption amount for figuring the alternative minimum tax will be half of that allowed a joint return filer. File free state and federal taxes You cannot take the credit for child and dependent care expenses in most cases. File free state and federal taxes You cannot take the earned income credit. File free state and federal taxes You cannot take the exclusion or credit for adoption expenses in most cases. File free state and federal 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. File free state and federal taxes You cannot exclude the interest from qualified savings bonds that you used for higher education expenses. File free state and federal 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. File free state and federal 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. File free state and federal taxes Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). File free state and federal taxes Your basic standard deduction, if allowable, is half of that allowed a joint return filer. File free state and federal taxes See Itemized deductions , earlier. File free state and federal taxes Joint return after separate returns. File free state and federal 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. File free state and federal taxes This applies to a return either of you filed claiming married filing separately, single, or head of household filing status. File free state and federal taxes Use Form 1040X to change your filing status. File free state and federal taxes Separate returns after joint return. File free state and federal taxes   After the due date of your return, you and your spouse cannot file separate returns if you previously filed a joint return. File free state and federal taxes Exception. File free state and federal 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. File free state and federal taxes The personal representative has 1 year from the due date (including extensions) of the joint return to make the change. File free state and federal taxes Head of Household Filing as head of household has the following advantages. File free state and federal taxes You can claim the standard deduction even if your spouse files a separate return and itemizes deductions. File free state and federal taxes Your standard deduction is higher than is allowed if you claim a filing status of single or married filing separately. File free state and federal taxes Your tax rate usually will be lower than it is if you claim a filing status of single or married filing separately. File free state and federal 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. File free state and federal 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. File free state and federal taxes Requirements. File free state and federal taxes   You may be able to file as head of household if you meet all the following requirements. File free state and federal taxes You are unmarried or “considered unmarried” on the last day of the year. File free state and federal taxes You paid more than half the cost of keeping up a home for the year. File free state and federal taxes A “qualifying person” lived with you in the home for more than half the year (except for temporary absences, such as school). File free state and federal taxes However, if the “qualifying person” is your dependent parent, he or she does not have to live with you. File free state and federal taxes See Special rule for parent , later, under Qualifying person. File free state and federal taxes Considered unmarried. File free state and federal taxes   You are considered unmarried on the last day of the tax year if you meet all the following tests. File free state and federal taxes You file a separate return. File free state and federal taxes A separate return includes a return claiming married filing separately, single, or head of household filing status. File free state and federal taxes You paid more than half the cost of keeping up your home for the tax year. File free state and federal taxes Your spouse did not live in your home during the last 6 months of the tax year. File free state and federal taxes Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. File free state and federal taxes See Temporary absences , later. File free state and federal taxes Your home was the main home of your child, stepchild, or foster child for more than half the year. File free state and federal taxes (See Qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. File free state and federal taxes ) You must be able to claim an exemption for the child. File free state and federal 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. File free state and federal taxes The general rules for claiming an exemption for a dependent are shown later in Table 3. File free state and federal 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. File free state and federal taxes See Publication 555 for more information. File free state and federal taxes Nonresident alien spouse. File free state and federal 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. File free state and federal taxes However, your spouse is not a qualifying person for head of household purposes. File free state and federal taxes You must have another qualifying person and meet the other requirements to file as head of household. File free state and federal taxes Keeping up a home. File free state and federal taxes   You are keeping up a home only if you pay more than half the cost of its upkeep for the year. File free state and federal taxes This includes rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. File free state and federal taxes This does not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation for any member of the household. File free state and federal taxes Qualifying person. File free state and federal taxes    Table 2, later, shows who can be a qualifying person. File free state and federal taxes Any person not described in Table 2 is not a qualifying person. File free state and federal taxes   Generally, the qualifying person must live with you for more than half of the year. File free state and federal taxes Table 2. File free state and federal taxes Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. File free state and federal taxes See the text of this publication for the other requirements you must meet to claim head of household filing status. File free state and federal taxes IF the person is your . File free state and federal taxes . File free state and federal taxes . File free state and federal taxes AND . File free state and federal taxes . File free state and federal taxes . File free state and federal taxes THEN that person is . File free state and federal taxes . File free state and federal taxes . File free state and federal 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. File free state and federal taxes     he or she is married and you can claim an exemption for him or her a qualifying person. File free state and federal taxes     he or she is married and you cannot claim an exemption for him or her not a qualifying person. File free state and federal taxes 3     qualifying relative4 who is your father or mother you can claim an exemption for him or her5 a qualifying person. File free state and federal taxes 6     you cannot claim an exemption for him or her not a qualifying person. File free state and federal 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. File free state and federal taxes     he or she did not live with you more than half the year not a qualifying person. File free state and federal 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. File free state and federal taxes     you cannot claim an exemption for him or her not a qualifying person. File free state and federal taxes   1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. File free state and federal taxes 2 See Table 3, later, for the tests that must be met to be a qualifying child. File free state and federal taxes Note. File free state and federal 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. File free state and federal 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. File free state and federal 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. File free state and federal taxes 4 See Table 3, later, for the tests that must be met to be a qualifying relative. File free state and federal 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. File free state and federal taxes See Multiple Support Agreement in Publication 501. File free state and federal taxes 6 See Special rule for parent . File free state and federal taxes Special rule for parent. File free state and federal 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. File free state and federal taxes However, you must be able to claim an exemption for your father or mother. File free state and federal 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. File free state and federal 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. File free state and federal taxes Death or birth. File free state and federal 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. File free state and federal 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. File free state and federal taxes If the person is anyone else, see Publication 501. File free state and federal taxes Temporary absences. File free state and federal 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. File free state and federal taxes It must be reasonable to assume that the absent person will return to the home after the temporary absence. File free state and federal taxes You must continue to keep up the home during the absence. File free state and federal taxes Kidnapped child. File free state and federal taxes   You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. File free state and federal taxes You can claim head of household filing status if all the following statements are true. File free state and federal 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. File free state and federal taxes In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. File free state and federal taxes You would have qualified for head of household filing status if the child had not been kidnapped. File free state and federal 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. File free state and federal taxes More information. File free state and federal taxes   For more information on filing as head of household, see Publication 501. File free state and federal taxes Exemptions You can deduct $3,900 for each exemption you claim in 2013. File free state and federal taxes However, if your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. File free state and federal taxes There are two types of exemptions: personal exemptions and exemptions for dependents. File free state and federal 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. File free state and federal taxes Personal Exemptions You can claim your own exemption unless someone else can claim it. File free state and federal taxes If you are married, you may be able to take an exemption for your spouse. File free state and federal taxes These are called personal exemptions. File free state and federal taxes Exemption for Your Spouse Your spouse is never considered your dependent. File free state and federal taxes Joint return. File free state and federal taxes   On a joint return, you can claim one exemption for yourself and one for your spouse. File free state and federal taxes   If your spouse had any gross income, you can claim his or her exemption only if you file a joint return. File free state and federal taxes Separate return. File free state and federal 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. File free state and federal 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. File free state and federal taxes Alimony paid. File free state and federal taxes   If you paid alimony to your spouse, you cannot take an exemption for your spouse. File free state and federal taxes This is because alimony is gross income to the spouse who received it. File free state and federal taxes Divorced or separated spouse. File free state and federal taxes   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. File free state and federal taxes This rule applies even if you provided all of your former spouse's support. File free state and federal taxes Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. File free state and federal taxes You can claim an exemption for a dependent even if your dependent files a return. File free state and federal taxes The term “dependent” means: A qualifying child, or A qualifying relative. File free state and federal 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. File free state and federal taxes For detailed information, see Publication 501. File free state and federal taxes   Dependent not allowed a personal exemption. File free state and federal 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. File free state and federal taxes This is true even if you do not claim the dependent's exemption on your return. File free state and federal 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. File free state and federal taxes Table 3. File free state and federal taxes Overview of the Rules for Claiming an Exemption for a Dependent Caution. File free state and federal taxes This table is only an overview of the rules. File free state and federal taxes For details, see Publication 501. File free state and federal taxes • You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. File free state and federal 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. File free state and federal taxes • You cannot claim a person as a dependent unless that person is a U. File free state and federal taxes S. File free state and federal taxes citizen, U. File free state and federal taxes S. File free state and federal taxes resident alien, U. File free state and federal taxes S. File free state and federal taxes national, or a resident of Canada or Mexico. File free state and federal taxes 1 • You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. File free state and federal taxes   Tests To Be a Qualifying Child   Tests To Be a Qualifying Relative 1. File free state and federal taxes     2. File free state and federal taxes       3. File free state and federal taxes    4. File free state and federal taxes    5. File free state and federal 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. File free state and federal 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. File free state and federal taxes   The child must have lived with you for more than half of the year. File free state and federal taxes 2   The child must not have provided more than half of his or her own support for the year. File free state and federal 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). File free state and federal taxes   1. File free state and federal taxes    2. File free state and federal taxes       3. File free state and federal taxes    4. File free state and federal taxes The person cannot be your qualifying child or the qualifying child of anyone else. File free state and federal 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). File free state and federal taxes   The person's gross income for the year must be less than $3,900. File free state and federal taxes 3   You must provide more than half of the person's total support for the year. File free state and federal 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. File free state and federal 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. File free state and federal taxes     1 Exception exists for certain adopted children. File free state and federal 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. File free state and federal taxes 3 Exception exists for persons who are disabled and have income from a sheltered workshop. File free state and federal taxes 4 Exceptions exist for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. File free state and federal taxes See Publication 501. File free state and federal 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. File free state and federal taxes For more information, see the instructions for your tax return if you file Form 1040A or 1040. File free state and federal 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. File free state and federal taxes However, the child will be treated as the qualifying child of the noncustodial parent if the special rule (discussed next) applies. File free state and federal taxes Special rule for divorced or separated parents (or parents who live apart). File free state and federal 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. File free state and federal 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. File free state and federal taxes The child received over half of his or her support for the year from the parents. File free state and federal taxes The child is in the custody of one or both parents for more than half of the year. File free state and federal taxes Either of the following applies. File free state and federal 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. File free state and federal 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. File free state and federal 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. File free state and federal taxes See Child support under pre-1985 agreement , later. File free state and federal taxes Custodial parent and noncustodial parent. File free state and federal taxes   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. File free state and federal taxes The other parent is the noncustodial parent. File free state and federal 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. File free state and federal 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). File free state and federal taxes Equal number of nights. File free state and federal 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. File free state and federal taxes December 31. File free state and federal taxes   The night of December 31 is treated as part of the year in which it begins. File free state and federal taxes For example, December 31, 2013, is treated as part of 2013. File free state and federal taxes Emancipated child. File free state and federal taxes   If a child is emancipated under state law, the child is treated as not living with either parent. File free state and federal taxes See Examples 5 and 6 . File free state and federal taxes Absences. File free state and federal 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. File free state and federal 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. File free state and federal taxes Parent works at night. File free state and federal 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. File free state and federal taxes On a school day, the child is treated as living at the primary residence registered with the school. File free state and federal taxes Example 1 – child lived with one parent greater number of nights. File free state and federal taxes You and your child’s other parent are divorced. File free state and federal taxes In 2013, your child lived with you 210 nights and with the other parent 156 nights. File free state and federal taxes You are the custodial parent. File free state and federal taxes Example 2 – child is away at camp. File free state and federal taxes In 2013, your daughter lives with each parent for alternate weeks. File free state and federal taxes In the summer, she spends 6 weeks at summer camp. File free state and federal 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. File free state and federal taxes Example 3 – child lived same number of days with each parent. File free state and federal 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. File free state and federal taxes Your adjusted gross income is $40,000. File free state and federal taxes Your ex-spouse's adjusted gross income is $25,000. File free state and federal taxes You are treated as your son's custodial parent because you have the higher adjusted gross income. File free state and federal taxes Example 4 – child is at parent’s home but with other parent. File free state and federal taxes Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. File free state and federal taxes You become ill and are hospitalized. File free state and federal taxes The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. File free state and federal taxes Your son is treated as living with you during this 10-day period because he was living in your home. File free state and federal taxes Example 5 – child emancipated in May. File free state and federal taxes When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. File free state and federal taxes As a result, he is not considered in the custody of his parents for more than half of the year. File free state and federal taxes The special rule for children of divorced or separated parents (or parents who live apart) does not apply. File free state and federal taxes Example 6 – child emancipated in August. File free state and federal 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. File free state and federal taxes She turns 18 and is emancipated under state law on August 1, 2013. File free state and federal 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. File free state and federal taxes You are the custodial parent. File free state and federal taxes Written declaration. File free state and federal 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. File free state and federal taxes The noncustodial parent must attach a copy of the form or statement to his or her tax return. File free state and federal 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. File free state and federal taxes Divorce decree or separation agreement that went into effect after 1984 and before 2009. File free state and federal 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. File free state and federal taxes To be able to do this, the decree or agreement must state all three of the following. File free state and federal taxes The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. File free state and federal taxes The custodial parent will not claim the child as a dependent for the year. File free state and federal taxes The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. File free state and federal taxes   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her return. File free state and federal taxes The cover page (write the other parent's social security number on this page). File free state and federal taxes The pages that include all of the information identified in items (1) through (3) above. File free state and federal taxes The signature page with the other parent's signature and the date of the agreement. File free state and federal taxes Post-2008 divorce decree or separation agreement. File free state and federal 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. File free state and federal taxes The custodial parent must sign either a Form 8332 or a similar statement. File free state and federal taxes The only purpose of this statement must be to release the custodial parent's claim to the child's exemption. File free state and federal taxes The noncustodial parent must attach a copy to his or her return. File free state and federal taxes The form or statement must release the custodial parent's claim to the child without any conditions. File free state and federal taxes For example, the release must not depend on the noncustodial parent paying support. File free state and federal taxes    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. File free state and federal taxes Revocation of release of claim to an exemption. File free state and federal 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. File free state and federal 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. File free state and federal 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. File free state and federal taxes Remarried parent. File free state and federal taxes   If you remarry, the support provided by your new spouse is treated as provided by you. File free state and federal taxes Child support under pre-1985 agreement. File free state and federal 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. File free state and federal taxes Example. File free state and federal taxes Under a pre-1985 agreement, the noncustodial parent provides $1,200 for the child's support. File free state and federal taxes This amount is considered support provided by the noncustodial parent even if the $1,200 was actually spent on things other than support. File free state and federal taxes Parents who never married. File free state and federal 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. File free state and federal taxes Alimony. File free state and federal 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. File free state and federal 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. File free state and federal 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. File free state and federal 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. File free state and federal taxes Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. File free state and federal taxes (For a description of these tests, see list items 1 through 5 under Tests To Be a Qualifying Child in Table 3). File free state and federal 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). File free state and federal taxes The exemption for the child. File free state and federal taxes The child tax credit. File free state and federal taxes Head of household filing status. File free state and federal taxes The credit for child and dependent care expenses. File free state and federal taxes The exclusion from income for dependent care benefits. File free state and federal taxes The earned income credit. File free state and federal taxes The other person cannot take any of these benefits based on this qualifying child. File free state and federal taxes In other words, you and the other person cannot agree to divide these tax benefits between you. File free state and federal taxes The other person cannot take any of these tax benefits unless he or she has a different qualifying child. File free state and federal taxes Tiebreaker rules. File free state and federal taxes   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. File free state and federal taxes If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. File free state and federal 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. File free state and federal 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. File free state and federal 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. File free state and federal 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. File free state and federal 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. File free state and federal 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. File free state and federal taxes Example 1—separated parents. File free state and federal taxes You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. File free state and federal taxes In August and September, your son lived with you. File free state and federal taxes For the rest of the year, your son lived with your husband, the boy's father. File free state and federal 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. File free state and federal 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. File free state and federal taxes You and your husband will file separate returns. File free state and federal taxes Your husband agrees to let you treat your son as a qualifying child. File free state and federal 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. File free state and federal 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. File free state and federal 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. File free state and federal taxes Example 2—separated parents claim same child. File free state and federal taxes The facts are the same as in Example 1 except that you and your husband both claim your son as a qualifying child. File free state and federal taxes In this case, only your husband will be allowed to treat your son as a qualifying child. File free state and federal taxes This is because, during 2013, the boy lived with him longer than with you. File free state and federal 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. File free state and federal 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. File free state and federal 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. File free state and federal taxes Applying this special rule to divorced or separated parents (or parents who live apart). File free state and federal 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. File free state and federal 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. File free state and federal taxes Only the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for those four tax benefits. File free state and federal 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. File free state and federal taxes Example 1. File free state and federal taxes You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. File free state and federal taxes Your AGI is $10,000. File free state and federal taxes Your mother's AGI is $25,000. File free state and federal taxes Your son's father does not live with you or your son. File free state and federal 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. File free state and federal taxes Because of this, you cannot claim an exemption or the child tax credit for your son. File free state and federal 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. File free state and federal 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. File free state and federal taxes (Note: The support test does not apply for the earned income credit. File free state and federal taxes ) However, you agree to let your mother claim your son. File free state and federal 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. File free state and federal taxes (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. File free state and federal taxes ) Example 2. File free state and federal 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. File free state and federal taxes Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. File free state and federal taxes Example 3. File free state and federal 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. File free state and federal taxes Your mother also claims him as a qualifying child for head of household filing status. File free state and federal 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. File free state and federal 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. File free state and federal 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. File free state and federal 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. File free state and federal 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. File free state and federal 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. File free state and federal taxes Alimony Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. File free state and federal taxes It does not include voluntary payments that are not made under a divorce or separation instrument. File free state and federal taxes Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. File free state and federal 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. File free state and federal taxes To be alimony, a payment must meet certain requirements. File free state and federal 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. File free state and federal 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. File free state and federal 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. File free state and federal taxes Spouse or former spouse. File free state and federal taxes   Unless otherwise stated, the term “spouse” includes former spouse. File free state and federal taxes Divorce or separation instrument. File free state and federal 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. File free state and federal 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). File free state and federal taxes Invalid decree. File free state and federal taxes   Payments under a divorce decree can be alimony even if the decree's validity is in question. File free state and federal taxes A divorce decree is valid for tax purposes until a court having proper jurisdiction holds it invalid. File free state and federal taxes Amended instrument. File free state and federal taxes   An amendment to a divorce decree may change the nature of your payments. File free state and federal taxes Amendments are not ordinarily retroactive for federal tax purposes. File free state and federal 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. File free state and federal taxes Example 1. File free state and federal 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. File free state and federal taxes This change also is effective retroactively for federal tax purposes. File free state and federal taxes Example 2. File free state and federal taxes Your original divorce decree did not fix any part of the payment as child support. File free state and federal 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. File free state and federal taxes The amended order is effective retroactively for federal tax purposes. File free state and federal taxes Deducting alimony paid. File free state and federal taxes   You can deduct alimony you paid, whether or not you itemize deductions on your return. File free state and federal taxes You must file Form 1040. File free state and federal taxes You cannot use Form 1040A, 1040EZ, or 1040NR. File free state and federal taxes Enter the amount of alimony you paid on Form 1040, line 31a. File free state and federal taxes In the space provided on line 31b, enter your spouse's social security number (SSN) or IRS individual taxpayer identification number (ITIN). File free state and federal taxes If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. File free state and federal taxes Show the SSN or ITIN and amount paid to each other recipient on an attached statement. File free state and federal taxes Enter your total payments on line 31a. File free state and federal 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. File free state and federal taxes Reporting alimony received. File free state and federal taxes   Report alimony you received as income on Form 1040, line 11, or on Schedule NEC (Form 1040NR), line 12. File free state and federal taxes You cannot use Form 1040A, 1040EZ, or 1040NR-EZ. File free state and federal taxes    You must give the person who paid the alimony your SSN or ITIN. File free state and federal taxes If you do not, you may have to pay a $50 penalty. File free state and federal taxes Withholding on nonresident aliens. File free state and federal taxes   If you are a U. File free state and federal taxes S. File free state and federal 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. File free state and federal taxes However, many tax treaties provide for an exemption from withholding for alimony payments. File free state and federal taxes For more information, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. File free state and federal taxes General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. File free state and federal taxes Payments not alimony. File free state and federal taxes   Not all payments under a divorce or separation instrument are alimony. File free state and federal 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. File free state and federal taxes Example. File free state and federal 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. File free state and federal 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. File free state and federal taxes Neither is the value of your spouse's use of the home. File free state and federal taxes If they otherwise qualify, you can deduct the payments for utilities as alimony. File free state and federal taxes Your spouse must report them as income. File free state and federal 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. File free state and federal taxes However, if your spouse owned the home, see Example 2 under Payments to a third party, later. File free state and federal taxes If you owned the home jointly with your spouse, see Table 4. File free state and federal taxes For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. File free state and federal taxes Child support. File free state and federal taxes   To determine whether a payment is child support, see the discussion under Instruments Executed After 1984 , later. File free state and federal taxes If your divorce or separation agreement was executed before 1985, see the 2004 revision of Publication 504 available at www. File free state and federal taxes irs. File free state and federal taxes gov/formspubs. File free state and federal taxes Underpayment. File free state and federal 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. File free state and federal taxes Example. File free state and federal 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. File free state and federal 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. File free state and federal taxes If you pay only $3,600 during the year, $2,400 is child support. File free state and federal taxes You can deduct only $1,200 ($3,600 – $2,400) as alimony and your former spouse must report $1,200 as alimony received. File free state and federal taxes Payments to a third party. File free state and federal 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. File free state and federal taxes These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. File free state and federal taxes ), taxes, tuition, etc. File free state and federal taxes The payments are treated as received by your spouse and then paid to the third party. File free state and federal taxes Example 1. File free state and federal taxes Under your divorce decree, you must pay your former spouse's medical and dental expenses. File free state and federal taxes If the payments otherwise qualify, you can deduct them as alimony on your return. File free state and federal taxes Your former spouse must report them as alimony received and can include them in figuring deductible medical expenses. File free state and federal taxes Example 2. File free state and federal taxes Under your separation agreement, you must pay the real estate taxes, mortgage payments, and insurance premiums on a home owned by your spouse. File free state and federal taxes If they otherwise qualify, you can deduct the payments as alimony on your return, and your spouse must report them as alimony received. File free state and federal 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. File free state and federal taxes However, if you owned the home, see the example under Payments not alimony , earlier. File free state and federal taxes If you owned the home jointly with your spouse, see Table 4. File free state and federal taxes Life insurance premiums. File free state and federal 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. File free state and federal taxes Payments for jointly-owned home. File free state and federal 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. File free state and federal taxes See Table 4. File free state and federal taxes   However, if your spouse owned the home, see Example 2 under Payments to a third party, earlier. File free state and federal taxes If you owned the home, see the example under Payments not alimony , earlier. File free state and federal taxes Table 4. File free state and federal 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. File free state and federal taxes IF you must pay all of the . File free state and federal taxes . File free state and federal taxes . File free state and federal taxes AND your home is . File free state and federal taxes . File free state and federal taxes . File free state and federal taxes THEN you can deduct and your spouse (or former spouse) must include as alimony . File free state and federal taxes . File free state and federal taxes . File free state and federal taxes AND you can claim as an itemized deduction . File free state and federal taxes . File free state and federal taxes . File free state and federal 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). File free state and federal 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. File free state and federal 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. File free state and federal taxes 1 Your spouse (or former spouse) can deduct the other half of the interest if the home is a qualified home. File free state and federal taxes  2 Your spouse (or former spouse) can deduct the other half of the real estate taxes. File free state and federal taxes Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. File free state and federal taxes Exception for instruments executed before 1985. File free state and federal taxes   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. File free state and federal taxes A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. File free state and federal 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. File free state and federal 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. File free state and federal taxes irs. File free state and federal taxes gov/formspubs. File free state and federal taxes Example 1. File free state and federal taxes In November 1984, you and your former spouse executed a written separation agreement. File free state and federal taxes In February 1985, a decree of divorce was substituted for the written separation agreement. File free state and federal taxes The decree of divorce did not change the terms for the alimony you pay your former spouse. File free state and federal taxes The decree of divorce is treated as executed before 1985. File free state and federal taxes Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. File free state and federal taxes Example 2. File free state and federal taxes The facts are the same as in Example 1 except that the decree of divorce changed the amount of the alimony. File free state and federal taxes In this example, the decree of divorce is not treated as executed before 1985. File free state and federal taxes The alimony payments are subject to the rules for payments under instruments executed after 1984. File free state and federal 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. File free state and federal taxes The payment is in cash. File free state and federal taxes The instrument does not designate the payment as not alimony. File free state and federal taxes The spouses are not members of the same household at the time the payments are made. File free state and federal taxes This requirement applies only if the spouses are legally separated under a decree of divorce or separate maintenance. File free state and federal taxes There is no liability to make any payment (in cash or property) after the death of the recipient spouse. File free state and federal taxes The payment is not treated as child support. File free state and federal taxes Each of these requirements is discussed next. File free state and federal taxes Cash payment requirement. File free state and federal taxes   Only cash payments, including checks and money orders, qualify as alimony. File free state and federal taxes The following do not qualify as alimony. File free state and federal taxes Transfers of services or property (including a debt instrument of a third party or an annuity contract). File free state and federal taxes Execution of a debt instrument by the payer. File free state and federal taxes The use of the payer's property. File free state and federal taxes Payments to a third party. File free state and federal taxes   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. File free state and federal taxes See Payments to a third party under General Rules, earlier. File free state and federal 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. File free state and federal taxes The payments are in lieu of payments of alimony directly to your spouse. File free state and federal taxes The written request states that both spouses intend the payments to be treated as alimony. File free state and federal taxes You receive the written request from your spouse before you file your return for the year you made the payments. File free state and federal taxes Payments designated as not alimony. File free state and federal taxes   You and your spouse can designate that otherwise qualifying payments are not alimony. File free state and federal 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. File free state and federal 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). File free state and federal taxes If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. File free state and federal 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. File free state and federal taxes The copy must be attached each year the designation applies. File free state and federal taxes Spouses cannot be members of the same household. File free state and federal 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. File free state and federal taxes A home you formerly shared is considered one household, even if you physically separate yourselves in the home. File free state and federal 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. File free state and federal taxes Exception. File free state and federal 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. File free state and federal taxes Liability for payments after death of recipient spouse. File free state and federal 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. File free state and federal taxes If all of the payments would continue, then none of the payments made before or after the death are alimony. File free state and federal taxes   The divorce or separation instrument does not have to expressly state that the payments cease upon the