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Free 2010 tax software Publication 584SP - Main Content Table of Contents Cómo Utilizar Este Registro PérdidasCosto u otra base. Free 2010 tax software Valor justo de mercado. Free 2010 tax software Excepción en el caso de propiedad inmueble de uso personal. Free 2010 tax software Más información. Free 2010 tax software Para pedir formularios y publicaciones. Free 2010 tax software Preguntas sobre los impuestos. Free 2010 tax software Cómo Obtener Ayuda con los ImpuestosTalleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). Free 2010 tax software Cómo Utilizar Este Registro Puede utilizar este registro siguiendo estos cinco pasos. Free 2010 tax software Lea la Publicación 547(SP) para saber más sobre las leyes tributarias relacionadas con hechos fortuitos, desastres y robos. Free 2010 tax software Familiarícese con las definiciones de costo u otra base y valor justo de mercado, las cuales se explican más adelante. Free 2010 tax software Llene los Anexos 1 al 20. Free 2010 tax software Lea las instrucciones del Formulario 4684, en inglés. Free 2010 tax software Llene el Formulario 4684, en inglés, utilizando la información que usted escribió en los Anexos 1 al 20. Free 2010 tax software Utilice la tabla que se encuentra a continuación para saber cómo hacer uso de los Anexos 1 al 19 a fin de llenar el Formulario 4684, en inglés. Free 2010 tax software Utilice lo que se halla en la. Free 2010 tax software . Free 2010 tax software . Free 2010 tax software Y anótelo en el Formulario 4684. Free 2010 tax software . Free 2010 tax software . Free 2010 tax software Columna 1 Línea 1 Columna 2 Línea 2 Columna 3 Línea 3 Columna 4 Línea 4 Columna 5 Línea 5 Columna 6 Línea 6 Columna 7 Línea 7 Columna 8 Línea 8 Columna 9 Línea 9 Pérdidas Generalmente, tiene el derecho de deducir en su declaración de impuesto federal las pérdidas sufridas en su domicilio, sus enseres domésticos y vehículos motorizados. Free 2010 tax software Sin embargo, no puede deducir una pérdida por hecho fortuito o robo que esté cubierta por seguro a menos que haya presentado oportunamente una reclamación de reembolso al seguro. Free 2010 tax software Todo reembolso que usted reciba reducirá la cantidad de la pérdida. Free 2010 tax software Si no presentó una reclamación de reembolso al seguro, puede deducir únicamente la porción de la pérdida que no haya sido protegida por dicho seguro. Free 2010 tax software Cantidad de la pérdida. Free 2010 tax software   Calcule la cantidad de su pérdida de la siguiente forma: Determine su costo u otra base en la propiedad antes del hecho fortuito o robo. Free 2010 tax software Determine la disminución en el valor justo de mercado de la propiedad como resultado del hecho fortuito o robo. Free 2010 tax software (La disminución del valor justo de mercado es la diferencia entre el valor de la propiedad inmediatamente antes e inmediatamente después del hecho fortuito o robo). Free 2010 tax software De la cantidad menor de los puntos anteriores (1) y (2), reste todo reembolso del seguro o de otra fuente que usted haya recibido o espere recibir. Free 2010 tax software   Aplique los límites a la deducción, explicados más adelante, para determinar la cantidad de su pérdida deducible. Free 2010 tax software Costo u otra base. Free 2010 tax software   El costo u otra base significa generalmente el costo original más toda mejora realizada a la propiedad. Free 2010 tax software Si no adquirió la propiedad por medio de una compra, su base se determina según se explica en la Publicación 551, Basis of Assets (Base de los Bienes), en inglés. Free 2010 tax software Si usted heredó propiedad de alguien que falleció en 2010 y el albacea del caudal hereditario eligió presentar el Formulario 8939, favor de referirse a la información proporcionada por el albacea, o vea la Publicación 4895, Tax Treatment of Property Acquired from a Decedent Dying in 2010 (Trato tributario de la propiedad adquirida de un difunto que falleció en 2010), en inglés. Free 2010 tax software Valor justo de mercado. Free 2010 tax software   El valor justo de mercado (FMV, por sus siglas en inglés) es el precio por el cual podría vender su propiedad a una persona dispuesta a comprarla, cuando ninguno de los dos tiene que vender o comprar y ambos están informados de todos los hechos pertinentes. Free 2010 tax software Al llenar los Anexos 1 al 20, se necesita saber el valor justo de mercado de la propiedad inmediatamente antes e inmediatamente después del desastre, hecho fortuito o robo. Free 2010 tax software Cálculos separados. Free 2010 tax software   Generalmente, si un solo hecho fortuito o robo involucra más de un artículo de propiedad, usted tiene que calcular la pérdida de cada artículo por separado. Free 2010 tax software Luego, sume las pérdidas para determinar la pérdida total de ese hecho fortuito o robo. Free 2010 tax software Excepción en el caso de propiedad inmueble de uso personal. Free 2010 tax software   Para calcular una pérdida de bienes inmuebles (bienes raíces) de uso personal, la propiedad entera (incluidas todas las mejoras como edificios, árboles y arbustos) se considera una unidad. Free 2010 tax software Calcule la pérdida utilizando la menor de las siguientes cantidades: La disminución en el valor justo de mercado de toda la propiedad. Free 2010 tax software La base ajustada de toda la propiedad. Free 2010 tax software Límites de la deducción. 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Free 2010 tax software   Nos puede escribir a la dirección siguiente:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Free 2010 tax software NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. Free 2010 tax software Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, para llamar durante el día. Free 2010 tax software   Nos puede enviar correspondencia electrónica (email) a la dirección electrónica taxforms@irs. Free 2010 tax software gov. Free 2010 tax software Escriba “Publications Comment” (Comentario sobre una Publicación) en la línea para asunto. Free 2010 tax software Usted también nos puede enviar comentarios desde la página web en www. Free 2010 tax software irs. Free 2010 tax software gov/formspubs, en inglés, seleccionando “Comment on Tax Forms and Publications” (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección “Information About” (Información sobre). Free 2010 tax software Aunque no podemos contestar individualmente cada comentario, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. Free 2010 tax software Para pedir formularios y publicaciones. Free 2010 tax software   Visite www. Free 2010 tax software irs. Free 2010 tax software gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formulario y publicaciones o escriba a la dirección a continuación para recibir una respuesta dentro de los 10 días después de recibir su solicitud. Free 2010 tax software  Internal Revenue Service 1201 N. Free 2010 tax software Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. 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Free 2010 tax software El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de recursos bajos a medianos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas de Edad Avanzada o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. Free 2010 tax software En la mayoría de estos locales usted puede presentar la declaración electrónicamente gratis y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. Free 2010 tax software Para ubicar un local de ayuda VITA o TCE cerca de usted, visite IRS. Free 2010 tax software gov o llame al 1-800-906-9887 o 1-800-829-1040. Free 2010 tax software   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). Free 2010 tax software Para ubicar el sitio del programa AARP Tax-Aide más cercano, llame al 1-888-227-7669 o visite el sitio web de la AARP, www. Free 2010 tax software aarp. Free 2010 tax software org/money/taxaide. Free 2010 tax software   Para más información sobre estos programas, visite IRS. Free 2010 tax software gov e ingrese la palabra clave “VITA” en la esquina superior derecha. Free 2010 tax software Internet. Free 2010 tax software Puede tener acceso al sitio web del IRS, www. Free 2010 tax software irs. Free 2010 tax software gov/espanol las 24 horas del día, 7 días a la semana para: Revisar el estado de su reembolso para el año 2011. Free 2010 tax software Visite www. Free 2010 tax software irs. Free 2010 tax software gov/espanol y pulse sobre el enlace “¿Dónde Está mi Reembolso?” . Free 2010 tax software Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Free 2010 tax software Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Free 2010 tax software Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Free 2010 tax software Presentar la declaración por medio del sistema electrónico e-file. Free 2010 tax software Aprenda sobre programas comerciales para la preparación de la declaración y los servicios e-file gratuitos para los contribuyentes que cumplan los requisitos. 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Free 2010 tax software Saber si se tiene que presentar el Formulario 6251 utilizando el Alternative Minimum Tax (AMT) Assistant (Hoja de Cómputo Electrónica para Calcular el Impuesto Mínimo Alternativo), en inglés, disponible por Internet en www. Free 2010 tax software irs. Free 2010 tax software gov/individuals. Free 2010 tax software Suscribirse para recibir noticias sobre impuestos locales y nacionales por medio de correo electrónico. Free 2010 tax software Obtener información acerca de cómo abrir y administrar un pequeño negocio. Free 2010 tax software Teléfono. Free 2010 tax software Muchos servicios están disponibles por teléfono. Free 2010 tax software Cómo pedir formularios, instrucciones y publicaciones. Free 2010 tax software Llame al 1-800-829-3676 (servicio disponible en español) para pedir formularios, instrucciones y publicaciones de este año, así como de años anteriores. Free 2010 tax software Deberá recibir lo que ha pedido dentro de 10 días. 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Free 2010 tax software gov/localcontacts, en inglés, o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Free 2010 tax software Equipo TTY/TDD. Free 2010 tax software Si tiene acceso a equipo TTY/TDD, llame al 1-800-829-4059 para hacer preguntas relacionadas con los impuestos o para pedir formularios y publicaciones. Free 2010 tax software Temas TeleTax. Free 2010 tax software Llame al 1-800-829-4477 y presione el 2 para escuchar mensajes grabados en español sobre varios temas relacionados con los impuestos. Free 2010 tax software Información sobre los reembolsos. Free 2010 tax software Usted puede averiguar el estado de su reembolso con la nueva aplicación para teléfonos celulares del IRS. Free 2010 tax software Descargue la aplicación IRS2Go gratis cuando visite la página Web de la tienda de aplicaciones de iTunes o la del Android Marketplace. Free 2010 tax software La aplicación IRS2Go es una manera nueva para nosotros proveerle información. Free 2010 tax software Para averiguar el estado de su reembolso por teléfono, llame al 1-800-829-4477 y presione el 2 para escuchar información automatizada en español, 24 horas al día, 7 días a la semana. Free 2010 tax software Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Free 2010 tax software Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Free 2010 tax software Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Free 2010 tax software Si comprueba el estado de su reembolso y no se le da una fecha de envío, espere a la siguiente semana para volver a comprobarlo. Free 2010 tax software Otra información relacionada con los reembolsos. Free 2010 tax software Para averiguar el estado del reembolso o de una declaración enmendada correspondiente a un año anterior, llame al 1-800-829-1040. Free 2010 tax software Cómo evaluar la calidad de nuestros servicios telefónicos. Free 2010 tax software Para asegurar que las respuestas que reciba de los funcionarios del IRS sean correctas, corteses y profesionales, evaluamos la calidad de nuestros servicios telefónicos de diversas maneras. Free 2010 tax software Una manera es que un segundo funcionario del IRS escuche o grabe las llamadas telefónicas en el momento en que éstas se llevan a cabo. Free 2010 tax software Otra manera es pedirles a algunas de las personas que llaman que contesten una breve encuesta al final de la llamada. Free 2010 tax software Visitas en persona. Free 2010 tax software Muchos productos y servicios están disponibles en varios lugares públicos. Free 2010 tax software Productos. Free 2010 tax software Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. Free 2010 tax software Algunas oficinas del IRS, bibliotecas, supermercados, centros para hacer copias, oficinas de gobiernos municipales y de condados, cooperativas de crédito y tiendas de artículos de oficina tienen una colección de productos que se pueden imprimir de un CD o fotocopiar del documento original impreso. Free 2010 tax software Además, algunas oficinas del IRS así como algunas bibliotecas tienen el Código Tributario del IRS, reglamentaciones, Boletines del IRS y Boletines Cumulativos disponibles para la búsqueda de información. Free 2010 tax software Servicios. Free 2010 tax software Usted puede visitar su Taxpayer Assistance Center (Centro de Ayuda para el Contribuyente) local del IRS cada día laborable para recibir ayuda en persona con respecto a todo problema relacionado con los impuestos. Free 2010 tax software Un funcionario puede explicarle las cartas que le envía el IRS, le puede ayudar a hacer solicitudes para ajustar su cuenta o ayudarle a establecer un plan de pagos. Free 2010 tax software Si necesita resolver un problema relacionado con los impuestos, tiene preguntas sobre cómo las leyes tributarias son aplicables a su declaración de impuestos personal o se siente más a gusto hablando con alguien en persona, visite su Centro de Ayuda para el Contribuyente a nivel local donde podrá mostrar sus archivos y documentación y hablar con un funcionario del IRS en persona. Free 2010 tax software No se necesita cita, simplemente venga a hacer su consulta. Free 2010 tax software Pero si prefiere, puede llamar a su centro local y dejar un mensaje solicitando una cita para resolver un asunto relacionado con su cuenta tributaria. Free 2010 tax software Un funcionario le llamará dentro de 2 días laborables para hacer una cita en persona con usted. Free 2010 tax software Si le queda por resolver algún problema complicado relacionado con los impuestos o si tiene alguna necesidad especial, como una discapacidad, puede solicitar una cita. Free 2010 tax software Los demás asuntos se tramitan sin necesidad de hacer una cita. Free 2010 tax software Para obtener el número telefónico de la oficina local, visite el sitio web www. Free 2010 tax software irs. Free 2010 tax software gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Free 2010 tax software Correspondencia. 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Free 2010 tax software ¡Y nuestros servicios son siempre gratuitos!   Como contribuyente, usted tiene derechos que el IRS tiene que respetar cuando trata con usted. Free 2010 tax software Nuestro kit de herramientas tributarias, disponible en www. Free 2010 tax software taxpayeradvocate. Free 2010 tax software irs. Free 2010 tax software gov/Home/Spanish le puede ayudar a entender estos derechos. Free 2010 tax software   Si usted cree que el TAS posiblemente le puede ayudar, llame al defensor local, cuyo número de teléfono se halla en el directorio del teléfono, y también en nuestra página Web, en www. Free 2010 tax software irs. Free 2010 tax software gov/advocate. Free 2010 tax software Usted también podría llamarnos gratis al 1-877-777-4778. Free 2010 tax software   El TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. Free 2010 tax software Si usted conoce alguno de estos asuntos, favor de informarnos del mismo utilizando el Systemic Advocacy Management System (Sistema de administración de la defensa sistémica), en inglés, en el sitio www. Free 2010 tax software irs. Free 2010 tax software gov/advocate. Free 2010 tax software Talleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). Free 2010 tax software   Los Talleres para Contribuyentes de Ingresos Bajos (LITC) son independientes del IRS. Free 2010 tax software Algunos Talleres sirven a las personas cuyos ingresos estén por debajo de cierto nivel, y quienes necesitan resolver un problema tributaria. Free 2010 tax software Estos talleres proporcionan gratis, o por una cuota pequeña, representación profesional ante el IRS, en la corte durante auditorias, apelaciones, disputas de cobro de impuestos, y en otros asuntos. Free 2010 tax software Para esas personas que hablan inglés como segundo idioma, algunos Talleres pueden proveer información en muchos idiomas diferentes sobre los derechos y responsabilidades del contribuyente. Free 2010 tax software Para más información y para hallar un Taller cerca de usted, vea la página Web de los LITC en www. Free 2010 tax software irs. Free 2010 tax software gov/espanol/article/0,,id=219303,00. Free 2010 tax software html o en la Publicación 4134SP, Lista de Talleres para Contribuyentes de Bajos Ingresos. Free 2010 tax software Esta publicación también le está disponible en la oficina local del IRS o llamando al 1-800-829-3676. Free 2010 tax software Servicios Tributarios Gratuitos. Free 2010 tax software   La Publicación 910, IRS Guide to Free Tax Services, (Guía de servicios gratuitos del IRS, en inglés), es su guía para los servicios y recursos proporcionados por el IRS. Free 2010 tax software Con ella puede aprender más sobre la información tributaria que el IRS le proporciona gratis, inclusive publicaciones, servicios, y programas de educación y ayuda. Free 2010 tax software La publicación le brinda también una índice de más de 100 temas tributarios TeleTax (información tributaria grabada) que usted puede escuchar por teléfono. Free 2010 tax software La mayoría de la información y los servicios enumerados en esta publicación se le proporcionan sin costo a usted. Free 2010 tax software Si hay una cuota asociada con algún recurso o servicio, esta se indica en la publicación. Free 2010 tax software   Versiones accesibles de los productos publicadas por el IRS se la hacen disponibles a personas discapacitadas en varios formatos, si ellos las piden. Free 2010 tax software Discos DVD para productos tributarios. Free 2010 tax software Usted puede solicitar la Publicación 1796, IRS Tax Products DVD (DVD de productos tributarios del IRS), en inglés, y obtener: Formularios, instrucciones y publicaciones de impuestos del año en curso. Free 2010 tax software Formularios, instrucciones y publicaciones de impuestos de años anteriores. Free 2010 tax software Mapa Tributario: una herramienta de búsqueda electrónica y de ayuda. Free 2010 tax software Preguntas sobre leyes tributarias hechas con frecuencia. Free 2010 tax software Tax Topics (Temas Tributarios) del sistema telefónico de respuestas del IRS. Free 2010 tax software Código de Impuestos Internos —Título 26 del Código de los Estados Unidos. Free 2010 tax software Opciones para completar, imprimir y guardar la mayoría de los formularios de impuestos. Free 2010 tax software Internal Revenue Bulletins (Boletines del IRS). Free 2010 tax software Apoyo técnico telefónico gratuito y por correo electrónico. Free 2010 tax software El CD que se expide dos veces al año. Free 2010 tax software  — La primera entrega se envía a principios de enero del año 2012. Free 2010 tax software  — La última entrega se envía a principios de marzo del año 2012. Free 2010 tax software Compre el DVD del National Technical Information Service (NTIS, por sus siglas en inglés) en la página web www. Free 2010 tax software irs. Free 2010 tax software gov/cdorders por $30 (sin costo de tramitación) o llame gratuitamente al 1-877-233-6767 para comprar el DVD por $30 (más un cargo de tramitación de $6). Free 2010 tax software Prev  Up  Next   Home   More Online Publications
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The Free 2010 Tax Software

Free 2010 tax software 18. Free 2010 tax software   Alimony Table of Contents IntroductionSpouse or former spouse. Free 2010 tax software Divorce or separation instrument. Free 2010 tax software Useful Items - You may want to see: General RulesMortgage payments. Free 2010 tax software Taxes and insurance. Free 2010 tax software Other payments to a third party. Free 2010 tax software Instruments Executed After 1984Payments to a third party. Free 2010 tax software Exception. Free 2010 tax software Substitute payments. Free 2010 tax software Specifically designated as child support. Free 2010 tax software Contingency relating to your child. Free 2010 tax software Clearly associated with a contingency. Free 2010 tax software How To Deduct Alimony Paid How To Report Alimony Received Recapture Rule Introduction This chapter discusses the rules that apply if you pay or receive alimony. Free 2010 tax software It covers the following topics. Free 2010 tax software What payments are alimony. Free 2010 tax software What payments are not alimony, such as child support. Free 2010 tax software How to deduct alimony you paid. Free 2010 tax software How to report alimony you received as income. Free 2010 tax software Whether you must recapture the tax benefits of alimony. Free 2010 tax software Recapture means adding back in your income all or part of a deduction you took in a prior year. Free 2010 tax software Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. Free 2010 tax software It does not include voluntary payments that are not made under a divorce or separation instrument. Free 2010 tax software Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. Free 2010 tax software Although this chapter is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. Free 2010 tax software To be alimony, a payment must meet certain requirements. Free 2010 tax software Different requirements generally apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. Free 2010 tax software This chapter discusses the rules for payments under instruments executed after 1984. Free 2010 tax software If you need the rules for payments under pre-1985 instruments, get and keep a copy of the 2004 version of Publication 504. Free 2010 tax software That was the last year the information on pre-1985 instruments was included in Publication 504. Free 2010 tax software Use Table 18-1 in this chapter as a guide to determine whether certain payments are considered alimony. Free 2010 tax software Definitions. Free 2010 tax software   The following definitions apply throughout this chapter. Free 2010 tax software Spouse or former spouse. Free 2010 tax software   Unless otherwise stated, the term “spouse” includes former spouse. Free 2010 tax software Divorce or separation instrument. Free 2010 tax software   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. Free 2010 tax software 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). Free 2010 tax software Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. Free 2010 tax software Payments not alimony. Free 2010 tax software   Not all payments under a divorce or separation instrument are alimony. Free 2010 tax software Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained under Community Property in Publication 504, Payments to keep up the payer's property, or Use of the payer's property. Free 2010 tax software Payments to a third party. Free 2010 tax software   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. Free 2010 tax software These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. Free 2010 tax software ), taxes, tuition, etc. Free 2010 tax software The payments are treated as received by your spouse and then paid to the third party. Free 2010 tax software Life insurance premiums. Free 2010 tax software   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. Free 2010 tax software Payments for jointly-owned home. Free 2010 tax software   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse, some of your payments may be alimony. Free 2010 tax software Mortgage payments. Free 2010 tax software   If you must pay all the mortgage payments (principal and interest) on a jointly-owned home, and they otherwise qualify as alimony, you can deduct one-half of the total payments as alimony. Free 2010 tax software If you itemize deductions and the home is a qualified home, you can claim one-half of the interest in figuring your deductible interest. Free 2010 tax software Your spouse must report one-half of the payments as alimony received. Free 2010 tax software If your spouse itemizes deductions and the home is a qualified home, he or she can claim one-half of the interest on the mortgage in figuring deductible interest. Free 2010 tax software Taxes and insurance. Free 2010 tax software   If you must pay all the real estate taxes or insurance on a home held as tenants in common, you can deduct one-half of these payments as alimony. Free 2010 tax software Your spouse must report one-half of these payments as alimony received. Free 2010 tax software If you and your spouse itemize deductions, you can each claim one-half of the real estate taxes and none of the home insurance. Free 2010 tax software    If your home is held as tenants by the entirety or joint tenants, none of your payments for taxes or insurance are alimony. Free 2010 tax software But if you itemize deductions, you can claim all of the real estate taxes and none of the home insurance. Free 2010 tax software Other payments to a third party. Free 2010 tax software   If you made other third-party payments, see Publication 504 to see whether any part of the payments qualifies as alimony. Free 2010 tax software Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. Free 2010 tax software Exception for instruments executed before 1985. Free 2010 tax software   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. Free 2010 tax software A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. Free 2010 tax software 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. Free 2010 tax software   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, get the 2004 version of Publication 504 at www. Free 2010 tax software irs. Free 2010 tax software gov/pub504. Free 2010 tax software Example 1. Free 2010 tax software In November 1984, you and your former spouse executed a written separation agreement. Free 2010 tax software In February 1985, a decree of divorce was substituted for the written separation agreement. Free 2010 tax software The decree of divorce did not change the terms for the alimony you pay your former spouse. Free 2010 tax software The decree of divorce is treated as executed before 1985. Free 2010 tax software Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. Free 2010 tax software Example 2. Free 2010 tax software Assume the same facts as in Example 1 except that the decree of divorce changed the amount of the alimony. Free 2010 tax software In this example, the decree of divorce is not treated as executed before 1985. Free 2010 tax software The alimony payments are subject to the rules for payments under instruments executed after 1984. Free 2010 tax software Alimony requirements. Free 2010 tax software   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. Free 2010 tax software The payment is in cash. Free 2010 tax software The instrument does not designate the payment as not alimony. Free 2010 tax software Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. Free 2010 tax software There is no liability to make any payment (in cash or property) after the death of the recipient spouse. Free 2010 tax software The payment is not treated as child support. Free 2010 tax software Each of these requirements is discussed below. Free 2010 tax software Cash payment requirement. Free 2010 tax software   Only cash payments, including checks and money orders, qualify as alimony. Free 2010 tax software The following do not qualify as alimony. Free 2010 tax software Transfers of services or property (including a debt instrument of a third party or an annuity contract). Free 2010 tax software Execution of a debt instrument by the payer. Free 2010 tax software The use of the payer's property. Free 2010 tax software Payments to a third party. Free 2010 tax software   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. Free 2010 tax software See Payments to a third party under General Rules, earlier. Free 2010 tax software   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. Free 2010 tax software The payments are in lieu of payments of alimony directly to your spouse. Free 2010 tax software The written request states that both spouses intend the payments to be treated as alimony. Free 2010 tax software You receive the written request from your spouse before you file your return for the year you made the payments. Free 2010 tax software Payments designated as not alimony. Free 2010 tax software   You and your spouse can designate that otherwise qualifying payments are not alimony. Free 2010 tax software 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. Free 2010 tax software 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). Free 2010 tax software If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. Free 2010 tax software   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. Free 2010 tax software The copy must be attached each year the designation applies. Free 2010 tax software Spouses cannot be members of the same household. Free 2010 tax software    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. Free 2010 tax software A home you formerly shared is considered one household, even if you physically separate yourselves in the home. Free 2010 tax software   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. Free 2010 tax software Exception. Free 2010 tax software   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. Free 2010 tax software Table 18-1. Free 2010 tax software Alimony Requirements (Instruments Executed After 1984) Payments ARE alimony if all of the following are true: Payments are NOT alimony if any of the following are true: Payments are required by a divorce or separation instrument. Free 2010 tax software Payments are not required by a divorce or separation instrument. Free 2010 tax software Payer and recipient spouse do not file a joint return with each other. Free 2010 tax software Payer and recipient spouse file a joint return with each other. Free 2010 tax software Payment is in cash (including checks or money orders). Free 2010 tax software Payment is: Not in cash, A noncash property settlement, Spouse's part of community income, or To keep up the payer's property. Free 2010 tax software Payment is not designated in the instrument as not alimony. Free 2010 tax software Payment is designated in the instrument as not alimony. Free 2010 tax software Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. Free 2010 tax software Spouses legally separated under a decree of divorce or separate maintenance are members of the same household. Free 2010 tax software Payments are not required after death of the recipient spouse. Free 2010 tax software Payments are required after death of the recipient spouse. Free 2010 tax software Payment is not treated as child support. Free 2010 tax software Payment is treated as child support. Free 2010 tax software These payments are deductible by the payer and includible in income by the recipient. Free 2010 tax software These payments are neither deductible by the payer nor includible in income by the recipient. Free 2010 tax software Liability for payments after death of recipient spouse. Free 2010 tax software   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. Free 2010 tax software If all of the payments would continue, then none of the payments made before or after the death are alimony. Free 2010 tax software   The divorce or separation instrument does not have to expressly state that the payments cease upon the death of your spouse if, for example, the liability for continued payments would end under state law. Free 2010 tax software Example. Free 2010 tax software You must pay your former spouse $10,000 in cash each year for 10 years. Free 2010 tax software Your divorce decree states that the payments will end upon your former spouse's death. Free 2010 tax software You must also pay your former spouse or your former spouse's estate $20,000 in cash each year for 10 years. Free 2010 tax software The death of your spouse would not terminate these payments under state law. Free 2010 tax software The $10,000 annual payments may qualify as alimony. Free 2010 tax software The $20,000 annual payments that do not end upon your former spouse's death are not alimony. Free 2010 tax software Substitute payments. Free 2010 tax software   If you must make any payments in cash or property after your spouse's death as a substitute for continuing otherwise qualifying payments before the death, the otherwise qualifying payments are not alimony. Free 2010 tax software To the extent that your payments begin, accelerate, or increase because of the death of your spouse, otherwise qualifying payments you made may be treated as payments that were not alimony. Free 2010 tax software Whether or not such payments will be treated as not alimony depends on all the facts and circumstances. Free 2010 tax software Example 1. Free 2010 tax software Under your divorce decree, you must pay your former spouse $30,000 annually. Free 2010 tax software The payments will stop at the end of 6 years or upon your former spouse's death, if earlier. Free 2010 tax software Your former spouse has custody of your minor children. Free 2010 tax software The decree provides that if any child is still a minor at your spouse's death, you must pay $10,000 annually to a trust until the youngest child reaches the age of majority. Free 2010 tax software The trust income and corpus (principal) are to be used for your children's benefit. Free 2010 tax software These facts indicate that the payments to be made after your former spouse's death are a substitute for $10,000 of the $30,000 annual payments. Free 2010 tax software Of each of the $30,000 annual payments, $10,000 is not alimony. Free 2010 tax software Example 2. Free 2010 tax software Under your divorce decree, you must pay your former spouse $30,000 annually. Free 2010 tax software The payments will stop at the end of 15 years or upon your former spouse's death, if earlier. Free 2010 tax software The decree provides that if your former spouse dies before the end of the 15-year period, you must pay the estate the difference between $450,000 ($30,000 × 15) and the total amount paid up to that time. Free 2010 tax software For example, if your spouse dies at the end of the tenth year, you must pay the estate $150,000 ($450,000 − $300,000). Free 2010 tax software These facts indicate that the lump-sum payment to be made after your former spouse's death is a substitute for the full amount of the $30,000 annual payments. Free 2010 tax software None of the annual payments are alimony. Free 2010 tax software The result would be the same if the payment required at death were to be discounted by an appropriate interest factor to account for the prepayment. Free 2010 tax software Child support. Free 2010 tax software   A payment that is specifically designated as child support or treated as specifically designated as child support under your divorce or separation instrument is not alimony. Free 2010 tax software The amount of child support may vary over time. Free 2010 tax software Child support payments are not deductible by the payer and are not taxable to the recipient. Free 2010 tax software Specifically designated as child support. Free 2010 tax software   A payment will be treated as specifically designated as child support to the extent that the payment is reduced either: On the happening of a contingency relating to your child, or At a time that can be clearly associated with the contingency. Free 2010 tax software A payment may be treated as specifically designated as child support even if other separate payments are specifically designated as child support. Free 2010 tax software Contingency relating to your child. Free 2010 tax software   A contingency relates to your child if it depends on any event relating to that child. Free 2010 tax software It does not matter whether the event is certain or likely to occur. Free 2010 tax software Events relating to your child include the child's: Becoming employed, Dying, Leaving the household, Leaving school, Marrying, or Reaching a specified age or income level. Free 2010 tax software Clearly associated with a contingency. Free 2010 tax software   Payments that would otherwise qualify as alimony are presumed to be reduced at a time clearly associated with the happening of a contingency relating to your child only in the following situations. Free 2010 tax software The payments are to be reduced not more than 6 months before or after the date the child will reach 18, 21, or local age of majority. Free 2010 tax software The payments are to be reduced on two or more occasions that occur not more than 1 year before or after a different one of your children reaches a certain age from 18 to 24. Free 2010 tax software This certain age must be the same for each child, but need not be a whole number of years. Free 2010 tax software In all other situations, reductions in payments are not treated as clearly associated with the happening of a contingency relating to your child. Free 2010 tax software   Either you or the IRS can overcome the presumption in the two situations above. Free 2010 tax software This is done by showing that the time at which the payments are to be reduced was determined independently of any contingencies relating to your children. Free 2010 tax software For example, if you can show that the period of alimony payments is customary in the local jurisdiction, such as a period equal to one-half of the duration of the marriage, you can overcome the presumption and may be able to treat the amount as alimony. Free 2010 tax software How To Deduct Alimony Paid You can deduct alimony you paid, whether or not you itemize deductions on your return. Free 2010 tax software You must file Form 1040. Free 2010 tax software You cannot use Form 1040A or Form 1040EZ. Free 2010 tax software Enter the amount of alimony you paid on Form 1040, line 31a. Free 2010 tax software In the space provided on line 31b, enter your spouse's social security number (SSN) or individual taxpayer identification number (ITIN). Free 2010 tax software If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. Free 2010 tax software Show the SSN or ITIN and amount paid to each other recipient on an attached statement. Free 2010 tax software Enter your total payments on line 31a. Free 2010 tax software You must provide your spouse's SSN or ITIN. Free 2010 tax software If you do not, you may have to pay a $50 penalty and your deduction may be disallowed. Free 2010 tax software For more information on SSNs and ITINs, see Social Security Number (SSN) in chapter 1. Free 2010 tax software How To Report Alimony Received Report alimony you received as income on Form 1040, line 11. Free 2010 tax software You cannot use Form 1040A or Form 1040EZ. Free 2010 tax software You must give the person who paid the alimony your SSN or ITIN. Free 2010 tax software If you do not, you may have to pay a $50 penalty. Free 2010 tax software Recapture Rule If your alimony payments decrease or end during the first 3 calendar years, you may be subject to the recapture rule. Free 2010 tax software If you are subject to this rule, you have to include in income in the third year part of the alimony payments you previously deducted. Free 2010 tax software Your spouse can deduct in the third year part of the alimony payments he or she previously included in income. Free 2010 tax software The 3-year period starts with the first calendar year you make a payment qualifying as alimony under a decree of divorce or separate maintenance or a written separation agreement. Free 2010 tax software Do not include any time in which payments were being made under temporary support orders. Free 2010 tax software The second and third years are the next 2 calendar years, whether or not payments are made during those years. Free 2010 tax software The reasons for a reduction or end of alimony payments that can require a recapture include: A change in your divorce or separation instrument, A failure to make timely payments, A reduction in your ability to provide support, or A reduction in your spouse's support needs. Free 2010 tax software When to apply the recapture rule. Free 2010 tax software   You are subject to the recapture rule in the third year if the alimony you pay in the third year decreases by more than $15,000 from the second year or the alimony you pay in the second and third years decreases significantly from the alimony you pay in the first year. Free 2010 tax software   When you figure a decrease in alimony, do not include the following amounts. Free 2010 tax software Payments made under a temporary support order. Free 2010 tax software Payments required over a period of at least 3 calendar years that vary because they are a fixed part of your income from a business or property, or from compensation for employment or self-employment. Free 2010 tax software Payments that decrease because of the death of either spouse or the remarriage of the spouse receiving the payments before the end of the third year. Free 2010 tax software Figuring the recapture. Free 2010 tax software   You can use Worksheet 1 in Publication 504 to figure recaptured alimony. Free 2010 tax software Including the recapture in income. Free 2010 tax software   If you must include a recapture amount in income, show it on Form 1040, line 11 (“Alimony received”). Free 2010 tax software Cross out “received” and enter “recapture. Free 2010 tax software ” On the dotted line next to the amount, enter your spouse's last name and SSN or ITIN. Free 2010 tax software Deducting the recapture. Free 2010 tax software   If you can deduct a recapture amount, show it on Form 1040, line 31a (“Alimony paid”). Free 2010 tax software Cross out “paid” and enter “recapture. Free 2010 tax software ” In the space provided, enter your spouse's SSN or ITIN. Free 2010 tax software Prev  Up  Next   Home   More Online Publications