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H&rblock online Part One -   Fuel Taxes and Fuel Tax Credits and Refunds Chapter 1 defines the types of fuel, taxable events, and exemptions or exceptions to the fuel taxes. H&rblock online Chapter 2 provides information on, and definitions of, the nontaxable uses and explains how to make a claim. H&rblock online Table of Contents 1. H&rblock online   Fuel TaxesDefinitions Information Returns Registration RequirementsAdditional information. H&rblock online Gasoline and Aviation GasolineTaxable Events Gasoline Blendstocks Diesel Fuel and KeroseneTaxable Events Dyed Diesel Fuel and Dyed Kerosene Alaska and Feedstocks Back-up Tax Diesel-Water Fuel Emulsion Kerosene for Use in AviationTaxable Events Liability For Tax Surtax on any liquid used in a fractional ownership program aircraft as fuel Certificate for Commercial Aviation and Exempt UsesExempt use. H&rblock online Reseller statement. H&rblock online Other Fuels (Including Alternative Fuels)Taxable Events Compressed Natural Gas (CNG)Taxable Events Fuels Used on Inland WaterwaysFishing vessels. H&rblock online Deep-draft ocean-going vessels. H&rblock online Passenger vessels. H&rblock online Ocean-going barges. H&rblock online State or local governments. H&rblock online Cellulosic or Second Generation Biofuel Not Used as Fuel Biodiesel Sold as But Not Used as Fuel 2. H&rblock online   Fuel Tax Credits and RefundsGasoline and Aviation Gasoline Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation)Sales by Registered Ultimate Vendors Diesel-Water Fuel Emulsion Kerosene for Use in AviationSales by Registered Ultimate Vendors Other Fuels (Including Alternative Fuels) Refunds of Second TaxOptional reporting. H&rblock online Providing information. H&rblock online Definitions of Nontaxable UsesCustom application of fertilizer and pesticide. H&rblock online Fuel used between airfield and farm. H&rblock online Fuel not used for farming. H&rblock online Vehicles not considered highway vehicles. H&rblock online Biodiesel or Renewable Diesel Mixture Credit, Alternative Fuel Credit, and Alternative Fuel Mixture CreditHow to Claim the Credit Filing Claims Claiming A Refund Claiming a Credit on Form 4136 Including the Credit or Refund in Income Prev  Up  Next   Home   More Online Publications
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H&rblock online 18. H&rblock online   Alimony Table of Contents IntroductionSpouse or former spouse. H&rblock online Divorce or separation instrument. H&rblock online Useful Items - You may want to see: General RulesMortgage payments. H&rblock online Taxes and insurance. H&rblock online Other payments to a third party. H&rblock online Instruments Executed After 1984Payments to a third party. H&rblock online Exception. H&rblock online Substitute payments. H&rblock online Specifically designated as child support. H&rblock online Contingency relating to your child. H&rblock online Clearly associated with a contingency. H&rblock online How To Deduct Alimony Paid How To Report Alimony Received Recapture Rule Introduction This chapter discusses the rules that apply if you pay or receive alimony. H&rblock online It covers the following topics. H&rblock online What payments are alimony. H&rblock online What payments are not alimony, such as child support. H&rblock online How to deduct alimony you paid. H&rblock online How to report alimony you received as income. H&rblock online Whether you must recapture the tax benefits of alimony. H&rblock online Recapture means adding back in your income all or part of a deduction you took in a prior year. H&rblock online Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. H&rblock online It does not include voluntary payments that are not made under a divorce or separation instrument. H&rblock online Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. H&rblock online Although this chapter is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. H&rblock online To be alimony, a payment must meet certain requirements. H&rblock online Different requirements generally apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. H&rblock online This chapter discusses the rules for payments under instruments executed after 1984. H&rblock online If you need the rules for payments under pre-1985 instruments, get and keep a copy of the 2004 version of Publication 504. H&rblock online That was the last year the information on pre-1985 instruments was included in Publication 504. H&rblock online Use Table 18-1 in this chapter as a guide to determine whether certain payments are considered alimony. H&rblock online Definitions. H&rblock online   The following definitions apply throughout this chapter. H&rblock online Spouse or former spouse. H&rblock online   Unless otherwise stated, the term “spouse” includes former spouse. H&rblock online Divorce or separation instrument. H&rblock online   The term “divorce or separation instrument” means: A decree of divorce or separate maintenance or a written instrument incident to that decree, A written separation agreement, or A decree or any type of court order requiring a spouse to make payments for the support or maintenance of the other spouse. H&rblock online This includes a temporary decree, an interlocutory (not final) decree, and a decree of alimony pendente lite (while awaiting action on the final decree or agreement). H&rblock online Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. H&rblock online Payments not alimony. H&rblock online   Not all payments under a divorce or separation instrument are alimony. H&rblock online Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained under Community Property in Publication 504, Payments to keep up the payer's property, or Use of the payer's property. H&rblock online Payments to a third party. H&rblock online   Cash payments, checks, or money orders to a third party on behalf of your spouse under the terms of your divorce or separation instrument can be alimony, if they otherwise qualify. H&rblock online These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. H&rblock online ), taxes, tuition, etc. H&rblock online The payments are treated as received by your spouse and then paid to the third party. H&rblock online Life insurance premiums. H&rblock online   Alimony includes premiums you must pay under your divorce or separation instrument for insurance on your life to the extent your spouse owns the policy. H&rblock online Payments for jointly-owned home. H&rblock online   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse, some of your payments may be alimony. H&rblock online Mortgage payments. H&rblock online   If you must pay all the mortgage payments (principal and interest) on a jointly-owned home, and they otherwise qualify as alimony, you can deduct one-half of the total payments as alimony. H&rblock online If you itemize deductions and the home is a qualified home, you can claim one-half of the interest in figuring your deductible interest. H&rblock online Your spouse must report one-half of the payments as alimony received. H&rblock online If your spouse itemizes deductions and the home is a qualified home, he or she can claim one-half of the interest on the mortgage in figuring deductible interest. H&rblock online Taxes and insurance. H&rblock online   If you must pay all the real estate taxes or insurance on a home held as tenants in common, you can deduct one-half of these payments as alimony. H&rblock online Your spouse must report one-half of these payments as alimony received. H&rblock online If you and your spouse itemize deductions, you can each claim one-half of the real estate taxes and none of the home insurance. H&rblock online    If your home is held as tenants by the entirety or joint tenants, none of your payments for taxes or insurance are alimony. H&rblock online But if you itemize deductions, you can claim all of the real estate taxes and none of the home insurance. H&rblock online Other payments to a third party. H&rblock online   If you made other third-party payments, see Publication 504 to see whether any part of the payments qualifies as alimony. H&rblock online Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. H&rblock online Exception for instruments executed before 1985. H&rblock online   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. H&rblock online A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. H&rblock online A temporary divorce or separation instrument executed before 1985 and incorporated into, or adopted by, a final decree executed after 1984 that: Changes the amount or period of payment, or Adds or deletes any contingency or condition. H&rblock online   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, get the 2004 version of Publication 504 at www. H&rblock online irs. H&rblock online gov/pub504. H&rblock online Example 1. H&rblock online In November 1984, you and your former spouse executed a written separation agreement. H&rblock online In February 1985, a decree of divorce was substituted for the written separation agreement. H&rblock online The decree of divorce did not change the terms for the alimony you pay your former spouse. H&rblock online The decree of divorce is treated as executed before 1985. H&rblock online Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. H&rblock online Example 2. H&rblock online Assume the same facts as in Example 1 except that the decree of divorce changed the amount of the alimony. H&rblock online In this example, the decree of divorce is not treated as executed before 1985. H&rblock online The alimony payments are subject to the rules for payments under instruments executed after 1984. H&rblock online Alimony requirements. H&rblock online   A payment to or for a spouse under a divorce or separation instrument is alimony if the spouses do not file a joint return with each other and all the following requirements are met. H&rblock online The payment is in cash. H&rblock online The instrument does not designate the payment as not alimony. H&rblock online Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. H&rblock online There is no liability to make any payment (in cash or property) after the death of the recipient spouse. H&rblock online The payment is not treated as child support. H&rblock online Each of these requirements is discussed below. H&rblock online Cash payment requirement. H&rblock online   Only cash payments, including checks and money orders, qualify as alimony. H&rblock online The following do not qualify as alimony. H&rblock online Transfers of services or property (including a debt instrument of a third party or an annuity contract). H&rblock online Execution of a debt instrument by the payer. H&rblock online The use of the payer's property. H&rblock online Payments to a third party. H&rblock online   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. H&rblock online See Payments to a third party under General Rules, earlier. H&rblock online   Also, cash payments made to a third party at the written request of your spouse may qualify as alimony if all the following requirements are met. H&rblock online The payments are in lieu of payments of alimony directly to your spouse. H&rblock online The written request states that both spouses intend the payments to be treated as alimony. H&rblock online You receive the written request from your spouse before you file your return for the year you made the payments. H&rblock online Payments designated as not alimony. H&rblock online   You and your spouse can designate that otherwise qualifying payments are not alimony. H&rblock online You do this by including a provision in your divorce or separation instrument that states the payments are not deductible as alimony by you and are excludable from your spouse's income. H&rblock online For this purpose, any instrument (written statement) signed by both of you that makes this designation and that refers to a previous written separation agreement is treated as a written separation agreement (and therefore a divorce or separation instrument). H&rblock online If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. H&rblock online   Your spouse can exclude the payments from income only if he or she attaches a copy of the instrument designating them as not alimony to his or her return. H&rblock online The copy must be attached each year the designation applies. H&rblock online Spouses cannot be members of the same household. H&rblock online    Payments to your spouse while you are members of the same household are not alimony if you are legally separated under a decree of divorce or separate maintenance. H&rblock online A home you formerly shared is considered one household, even if you physically separate yourselves in the home. H&rblock online   You are not treated as members of the same household if one of you is preparing to leave the household and does leave no later than 1 month after the date of the payment. H&rblock online Exception. H&rblock online   If you are not legally separated under a decree of divorce or separate maintenance, a payment under a written separation agreement, support decree, or other court order may qualify as alimony even if you are members of the same household when the payment is made. H&rblock online Table 18-1. H&rblock online Alimony Requirements (Instruments Executed After 1984) Payments ARE alimony if all of the following are true: Payments are NOT alimony if any of the following are true: Payments are required by a divorce or separation instrument. H&rblock online Payments are not required by a divorce or separation instrument. H&rblock online Payer and recipient spouse do not file a joint return with each other. H&rblock online Payer and recipient spouse file a joint return with each other. H&rblock online Payment is in cash (including checks or money orders). H&rblock online Payment is: Not in cash, A noncash property settlement, Spouse's part of community income, or To keep up the payer's property. H&rblock online Payment is not designated in the instrument as not alimony. H&rblock online Payment is designated in the instrument as not alimony. H&rblock online Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. H&rblock online Spouses legally separated under a decree of divorce or separate maintenance are members of the same household. H&rblock online Payments are not required after death of the recipient spouse. H&rblock online Payments are required after death of the recipient spouse. H&rblock online Payment is not treated as child support. H&rblock online Payment is treated as child support. H&rblock online These payments are deductible by the payer and includible in income by the recipient. H&rblock online These payments are neither deductible by the payer nor includible in income by the recipient. H&rblock online Liability for payments after death of recipient spouse. H&rblock online   If any part of payments you make must continue to be made for any period after your spouse's death, that part of your payments is not alimony, whether made before or after the death. H&rblock online If all of the payments would continue, then none of the payments made before or after the death are alimony. H&rblock online   The divorce or separation instrument does not have to expressly state that the payments cease upon the death of your spouse if, for example, the liability for continued payments would end under state law. H&rblock online Example. H&rblock online You must pay your former spouse $10,000 in cash each year for 10 years. H&rblock online Your divorce decree states that the payments will end upon your former spouse's death. H&rblock online You must also pay your former spouse or your former spouse's estate $20,000 in cash each year for 10 years. H&rblock online The death of your spouse would not terminate these payments under state law. H&rblock online The $10,000 annual payments may qualify as alimony. H&rblock online The $20,000 annual payments that do not end upon your former spouse's death are not alimony. H&rblock online Substitute payments. H&rblock online   If you must make any payments in cash or property after your spouse's death as a substitute for continuing otherwise qualifying payments before the death, the otherwise qualifying payments are not alimony. H&rblock online To the extent that your payments begin, accelerate, or increase because of the death of your spouse, otherwise qualifying payments you made may be treated as payments that were not alimony. H&rblock online Whether or not such payments will be treated as not alimony depends on all the facts and circumstances. H&rblock online Example 1. H&rblock online Under your divorce decree, you must pay your former spouse $30,000 annually. H&rblock online The payments will stop at the end of 6 years or upon your former spouse's death, if earlier. H&rblock online Your former spouse has custody of your minor children. H&rblock online The decree provides that if any child is still a minor at your spouse's death, you must pay $10,000 annually to a trust until the youngest child reaches the age of majority. H&rblock online The trust income and corpus (principal) are to be used for your children's benefit. H&rblock online These facts indicate that the payments to be made after your former spouse's death are a substitute for $10,000 of the $30,000 annual payments. H&rblock online Of each of the $30,000 annual payments, $10,000 is not alimony. H&rblock online Example 2. H&rblock online Under your divorce decree, you must pay your former spouse $30,000 annually. H&rblock online The payments will stop at the end of 15 years or upon your former spouse's death, if earlier. H&rblock online The decree provides that if your former spouse dies before the end of the 15-year period, you must pay the estate the difference between $450,000 ($30,000 × 15) and the total amount paid up to that time. H&rblock online For example, if your spouse dies at the end of the tenth year, you must pay the estate $150,000 ($450,000 − $300,000). H&rblock online These facts indicate that the lump-sum payment to be made after your former spouse's death is a substitute for the full amount of the $30,000 annual payments. H&rblock online None of the annual payments are alimony. H&rblock online The result would be the same if the payment required at death were to be discounted by an appropriate interest factor to account for the prepayment. H&rblock online Child support. H&rblock online   A payment that is specifically designated as child support or treated as specifically designated as child support under your divorce or separation instrument is not alimony. H&rblock online The amount of child support may vary over time. H&rblock online Child support payments are not deductible by the payer and are not taxable to the recipient. H&rblock online Specifically designated as child support. H&rblock online   A payment will be treated as specifically designated as child support to the extent that the payment is reduced either: On the happening of a contingency relating to your child, or At a time that can be clearly associated with the contingency. H&rblock online A payment may be treated as specifically designated as child support even if other separate payments are specifically designated as child support. H&rblock online Contingency relating to your child. H&rblock online   A contingency relates to your child if it depends on any event relating to that child. H&rblock online It does not matter whether the event is certain or likely to occur. H&rblock online Events relating to your child include the child's: Becoming employed, Dying, Leaving the household, Leaving school, Marrying, or Reaching a specified age or income level. H&rblock online Clearly associated with a contingency. H&rblock online   Payments that would otherwise qualify as alimony are presumed to be reduced at a time clearly associated with the happening of a contingency relating to your child only in the following situations. H&rblock online The payments are to be reduced not more than 6 months before or after the date the child will reach 18, 21, or local age of majority. H&rblock online The payments are to be reduced on two or more occasions that occur not more than 1 year before or after a different one of your children reaches a certain age from 18 to 24. H&rblock online This certain age must be the same for each child, but need not be a whole number of years. H&rblock online In all other situations, reductions in payments are not treated as clearly associated with the happening of a contingency relating to your child. H&rblock online   Either you or the IRS can overcome the presumption in the two situations above. H&rblock online This is done by showing that the time at which the payments are to be reduced was determined independently of any contingencies relating to your children. H&rblock online For example, if you can show that the period of alimony payments is customary in the local jurisdiction, such as a period equal to one-half of the duration of the marriage, you can overcome the presumption and may be able to treat the amount as alimony. H&rblock online How To Deduct Alimony Paid You can deduct alimony you paid, whether or not you itemize deductions on your return. H&rblock online You must file Form 1040. H&rblock online You cannot use Form 1040A or Form 1040EZ. H&rblock online Enter the amount of alimony you paid on Form 1040, line 31a. H&rblock online In the space provided on line 31b, enter your spouse's social security number (SSN) or individual taxpayer identification number (ITIN). H&rblock online If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. H&rblock online Show the SSN or ITIN and amount paid to each other recipient on an attached statement. H&rblock online Enter your total payments on line 31a. H&rblock online You must provide your spouse's SSN or ITIN. H&rblock online If you do not, you may have to pay a $50 penalty and your deduction may be disallowed. H&rblock online For more information on SSNs and ITINs, see Social Security Number (SSN) in chapter 1. H&rblock online How To Report Alimony Received Report alimony you received as income on Form 1040, line 11. H&rblock online You cannot use Form 1040A or Form 1040EZ. H&rblock online You must give the person who paid the alimony your SSN or ITIN. H&rblock online If you do not, you may have to pay a $50 penalty. H&rblock online Recapture Rule If your alimony payments decrease or end during the first 3 calendar years, you may be subject to the recapture rule. H&rblock online If you are subject to this rule, you have to include in income in the third year part of the alimony payments you previously deducted. H&rblock online Your spouse can deduct in the third year part of the alimony payments he or she previously included in income. H&rblock online The 3-year period starts with the first calendar year you make a payment qualifying as alimony under a decree of divorce or separate maintenance or a written separation agreement. H&rblock online Do not include any time in which payments were being made under temporary support orders. H&rblock online The second and third years are the next 2 calendar years, whether or not payments are made during those years. H&rblock online The reasons for a reduction or end of alimony payments that can require a recapture include: A change in your divorce or separation instrument, A failure to make timely payments, A reduction in your ability to provide support, or A reduction in your spouse's support needs. H&rblock online When to apply the recapture rule. H&rblock online   You are subject to the recapture rule in the third year if the alimony you pay in the third year decreases by more than $15,000 from the second year or the alimony you pay in the second and third years decreases significantly from the alimony you pay in the first year. H&rblock online   When you figure a decrease in alimony, do not include the following amounts. H&rblock online Payments made under a temporary support order. H&rblock online Payments required over a period of at least 3 calendar years that vary because they are a fixed part of your income from a business or property, or from compensation for employment or self-employment. H&rblock online Payments that decrease because of the death of either spouse or the remarriage of the spouse receiving the payments before the end of the third year. H&rblock online Figuring the recapture. H&rblock online   You can use Worksheet 1 in Publication 504 to figure recaptured alimony. H&rblock online Including the recapture in income. H&rblock online   If you must include a recapture amount in income, show it on Form 1040, line 11 (“Alimony received”). H&rblock online Cross out “received” and enter “recapture. H&rblock online ” On the dotted line next to the amount, enter your spouse's last name and SSN or ITIN. H&rblock online Deducting the recapture. H&rblock online   If you can deduct a recapture amount, show it on Form 1040, line 31a (“Alimony paid”). H&rblock online Cross out “paid” and enter “recapture. H&rblock online ” In the space provided, enter your spouse's SSN or ITIN. H&rblock online Prev  Up  Next   Home   More Online Publications