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How To File 2010 Taxes In 2012

2006 Tax ReturnHrblock EfileHow To Amend 2013 Tax ReturnPa State Tax Form 2012Irs Gov FreefileTax Amendment Form 2013Past Year Taxes1020 Ez FormFree State Taxes FilingFree Tax PrepMass Income State Tax FormsHow To File Tax Extensions OnlineCan I File A 1040x Online2012 Tax Forms Online1090ezHow Can I File Taxes For 20122009 1040 Tax FormTurbotax Deluxe Federal E File 2012Printable Tax Forms 1040ezFree State Tax PreparationHow Do I File My 2012 Taxes For FreeIrs Form 1040ez FillableFree State Tax Preparation OnlineIrs Tax Tables2011 Tax Forms Instructions2011 Tax Amendment FormFiling Tax Return Someone Love DiedFreefileHow To File 2010 Tax Return2011 Irs Forms And PublicationsFree Irs EfileOhio Free FileDownload 1040xWhere Can I Get 2011 Tax FormsTax Questions For StudentsNeed To File My 2011 TaxesNj Tax Form 1040x1040 Irs Tax Forms 2012How Far Back Can You File TaxesFile My 1040x Electronically

How To File 2010 Taxes In 2012

How to file 2010 taxes in 2012 Index A Accident benefits, Accident and Health Benefits Achievement awards, Achievement Awards Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. How to file 2010 taxes in 2012 Adoption assistance, Adoption Assistance Annual lease value, Annual Lease Value Assistance (see Tax help) Athletic facilities, Athletic Facilities Automobile (see Vehicles) Awards, achievement, Achievement Awards B Bicycle commuting reimbursement, qualified, Qualified bicycle commuting reimbursement. How to file 2010 taxes in 2012 C Cafeteria plans, Cafeteria Plans Cents-per-mile rule, What's New, Cents-Per-Mile Rule COBRA premiums, COBRA premiums. How to file 2010 taxes in 2012 Comments on publication, Comments and suggestions. How to file 2010 taxes in 2012 Commuter highway vehicle, Commuter highway vehicle. How to file 2010 taxes in 2012 Commuting rule, Commuting Rule Copying machine use, De Minimis (Minimal) Benefits D Daily lease value, Daily Lease Value De minimis (minimal) benefits In general, De Minimis (Minimal) Benefits Meals, De Minimis Meals Transportation, De Minimis Transportation Benefits Demonstrator cars, Demonstrator cars. How to file 2010 taxes in 2012 Dependent care assistance, Dependent Care Assistance Deposit rules, 4. How to file 2010 taxes in 2012 Rules for Withholding, Depositing, and Reporting Discounts for employees, Employee Discounts E Educational assistance, Educational Assistance Employee benefit programs Accident and health benefits, Accident and Health Benefits Cafeteria plans, Cafeteria Plans Dependent care assistance, Dependent Care Assistance Educational assistance, Educational Assistance Group-term life insurance, Group-Term Life Insurance Coverage Employee discounts, Employee Discounts Employee stock options, Employee Stock Options Employer-operated eating facility, Employer-operated eating facility for employees. How to file 2010 taxes in 2012 Employer-provided cell phones, Employer-Provided Cell Phones Exclusion rules, 2. How to file 2010 taxes in 2012 Fringe Benefit Exclusion Rules F Fair market value, Fair market value. How to file 2010 taxes in 2012 Fringe benefit overview, 1. How to file 2010 taxes in 2012 Fringe Benefit Overview Fringe benefits Special accounting rule, Special accounting rule. How to file 2010 taxes in 2012 Valuation rules, 3. How to file 2010 taxes in 2012 Fringe Benefit Valuation Rules G General valuation rule, General Valuation Rule Group-term life insurance, Group-Term Life Insurance Coverage H Health benefits, Accident and Health Benefits Health Savings Accounts, Health Savings Accounts Holiday gifts, De Minimis (Minimal) Benefits I Insurance Accident and health, Accident and Health Benefits Group-term life, Group-Term Life Insurance Coverage Long-term care, Exception for certain long-term care benefits. How to file 2010 taxes in 2012 L Lease value rule, Lease Value Rule Length of service awards, Achievement Awards Life insurance Group-term, Group-Term Life Insurance Coverage Spouse or dependent, De Minimis (Minimal) Benefits Lodging, Lodging on Your Business Premises Long-term care insurance, Exception for certain long-term care benefits. How to file 2010 taxes in 2012 M Meals De minimis, De Minimis Meals On your business premises, Meals on Your Business Premises Medical reimbursement plans, Accident and Health Benefits Minimal benefits, De Minimis (Minimal) Benefits Moving expense reimbursements, Moving Expense Reimbursements N No-additional-cost services, No-Additional-Cost Services Nonpersonal use vehicles, qualified, Qualified nonpersonal use vehicles. How to file 2010 taxes in 2012 O Options on stock, Employee Stock Options Outplacement services, Outplacement services. How to file 2010 taxes in 2012 P Parking, qualified, Qualified parking. How to file 2010 taxes in 2012 Parties, De Minimis (Minimal) Benefits Performance of services, Performance of services. How to file 2010 taxes in 2012 Pickup trucks, Pickup trucks. How to file 2010 taxes in 2012 Picnics, De Minimis (Minimal) Benefits Prorated annual lease value, Prorated Annual Lease Value Provider defined, Provider of benefit. How to file 2010 taxes in 2012 Publications (see Tax help) Q Qualified transportation benefits, Qualified Transportation Benefits R Recipient defined, Recipient of benefit. How to file 2010 taxes in 2012 Reimbursements, moving expense, Moving Expense Reimbursements Reporting rules, 4. How to file 2010 taxes in 2012 Rules for Withholding, Depositing, and Reporting Retirement planning services, Retirement Planning Services S Safety achievement awards, Achievement Awards Self insurance (medical reimbursement plans), Accident and Health Benefits Services, no-additional-cost, No-Additional-Cost Services Simple Cafeteria Plans, Simple Cafeteria Plans Special accounting rule, Special accounting rule. How to file 2010 taxes in 2012 Stock options, employee, Employee Stock Options Suggestions for publication, Comments and suggestions. How to file 2010 taxes in 2012 T Tax help, How To Get Tax Help Taxable benefits, Are Fringe Benefits Taxable? Tickets for theater or sporting events, De Minimis (Minimal) Benefits Transit pass, Transit pass. How to file 2010 taxes in 2012 Transportation benefits De minimis, De Minimis Transportation Benefits Qualified, Qualified Transportation Benefits TTY/TDD information, How To Get Tax Help Tuition reduction, Tuition Reduction U Unsafe conditions commuting rule, Unsafe Conditions Commuting Rule V Valuation rules, 3. How to file 2010 taxes in 2012 Fringe Benefit Valuation Rules Vans, Vans. How to file 2010 taxes in 2012 Vehicles Business use of (see Working condition benefits) Commuter highway, Commuter highway vehicle. How to file 2010 taxes in 2012 Qualified nonpersonal use, Qualified nonpersonal use vehicles. How to file 2010 taxes in 2012 Valuation of, Employer-provided vehicles. How to file 2010 taxes in 2012 W Withholding rules, 4. How to file 2010 taxes in 2012 Rules for Withholding, Depositing, and Reporting Working condition benefits, Working Condition Benefits Prev  Up     Home   More Online Publications
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SOI Tax Stats - Statistical Methodology

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Statistics compiled for the SOI studies are generally based on stratified probability samples of income tax returns or other forms filed with the Internal Revenue Service (IRS). The statistics do not reflect any changes made by the taxpayer through an amended return or by the IRS as a result of an audit. As returns are filed and processed for tax purposes, they are assigned to sampling classes (strata) based on such criteria as: industry, presence or absence of a tax form or schedule, and various income factors or other measures of economic size (such as total assets, total receipts, size of gift, and size of estate). The samples are selected from each stratum over the appropriate filing periods. Thus, sample selection can continue for a given study for several calendar years—3 for corporations because of the incidence of fiscal (noncalendar) year reporting and extensions of filing time. Because sampling must take place before the population size is known precisely, the rates of sample selection within each stratum are fixed. This means, in practice, that both the population and the sample size can differ from those planned. However, these factors do not compromise the validity of the estimates.


Statistics of Income General Sampling Methodology and Data Limitations (PDF - Get Adobe Acrobat Reader)
This article discusses typical sampling procedures used in most Statistics of Income (SOI) programs. Aspects covered briefly include sampling criteria, selection techniques, methods of estimation, and sampling variability (coefficients of variation (CV)). Some of the nonsampling error limitations of the data are also described, as well as the tabular conventions employed.

Sampling Methodology and Data Limitations, by Study
Additional information on sample design and data limitations for specific SOI studies can be found in the link above. More technical information is available, on request, by writing to the Director, Statistics of Income Division RAS:S, Internal Revenue Service, P.O. Box 2608, Washington, DC 20013-2608.

Statistics of Income Research in Statistical Methodology
Follow the link above to find research papers written by members of SOI covering topics such as sample design and models, panel design and analysis, data disclosure and data sharing research, and more.

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Page Last Reviewed or Updated: 23-Jan-2013

The How To File 2010 Taxes In 2012

How to file 2010 taxes in 2012 18. How to file 2010 taxes in 2012   Alimony Table of Contents IntroductionSpouse or former spouse. How to file 2010 taxes in 2012 Divorce or separation instrument. How to file 2010 taxes in 2012 Useful Items - You may want to see: General RulesMortgage payments. How to file 2010 taxes in 2012 Taxes and insurance. How to file 2010 taxes in 2012 Other payments to a third party. How to file 2010 taxes in 2012 Instruments Executed After 1984Payments to a third party. How to file 2010 taxes in 2012 Exception. How to file 2010 taxes in 2012 Substitute payments. How to file 2010 taxes in 2012 Specifically designated as child support. How to file 2010 taxes in 2012 Contingency relating to your child. How to file 2010 taxes in 2012 Clearly associated with a contingency. How to file 2010 taxes in 2012 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. How to file 2010 taxes in 2012 It covers the following topics. How to file 2010 taxes in 2012 What payments are alimony. How to file 2010 taxes in 2012 What payments are not alimony, such as child support. How to file 2010 taxes in 2012 How to deduct alimony you paid. How to file 2010 taxes in 2012 How to report alimony you received as income. How to file 2010 taxes in 2012 Whether you must recapture the tax benefits of alimony. How to file 2010 taxes in 2012 Recapture means adding back in your income all or part of a deduction you took in a prior year. How to file 2010 taxes in 2012 Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. How to file 2010 taxes in 2012 It does not include voluntary payments that are not made under a divorce or separation instrument. How to file 2010 taxes in 2012 Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. How to file 2010 taxes in 2012 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. How to file 2010 taxes in 2012 To be alimony, a payment must meet certain requirements. How to file 2010 taxes in 2012 Different requirements generally apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. How to file 2010 taxes in 2012 This chapter discusses the rules for payments under instruments executed after 1984. How to file 2010 taxes in 2012 If you need the rules for payments under pre-1985 instruments, get and keep a copy of the 2004 version of Publication 504. How to file 2010 taxes in 2012 That was the last year the information on pre-1985 instruments was included in Publication 504. How to file 2010 taxes in 2012 Use Table 18-1 in this chapter as a guide to determine whether certain payments are considered alimony. How to file 2010 taxes in 2012 Definitions. How to file 2010 taxes in 2012   The following definitions apply throughout this chapter. How to file 2010 taxes in 2012 Spouse or former spouse. How to file 2010 taxes in 2012   Unless otherwise stated, the term “spouse” includes former spouse. How to file 2010 taxes in 2012 Divorce or separation instrument. How to file 2010 taxes in 2012   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. How to file 2010 taxes in 2012 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). How to file 2010 taxes in 2012 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. How to file 2010 taxes in 2012 Payments not alimony. How to file 2010 taxes in 2012   Not all payments under a divorce or separation instrument are alimony. How to file 2010 taxes in 2012 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. How to file 2010 taxes in 2012 Payments to a third party. How to file 2010 taxes in 2012   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. How to file 2010 taxes in 2012 These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. How to file 2010 taxes in 2012 ), taxes, tuition, etc. How to file 2010 taxes in 2012 The payments are treated as received by your spouse and then paid to the third party. How to file 2010 taxes in 2012 Life insurance premiums. How to file 2010 taxes in 2012   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. How to file 2010 taxes in 2012 Payments for jointly-owned home. How to file 2010 taxes in 2012   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. How to file 2010 taxes in 2012 Mortgage payments. How to file 2010 taxes in 2012   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. How to file 2010 taxes in 2012 If you itemize deductions and the home is a qualified home, you can claim one-half of the interest in figuring your deductible interest. How to file 2010 taxes in 2012 Your spouse must report one-half of the payments as alimony received. How to file 2010 taxes in 2012 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. How to file 2010 taxes in 2012 Taxes and insurance. How to file 2010 taxes in 2012   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. How to file 2010 taxes in 2012 Your spouse must report one-half of these payments as alimony received. How to file 2010 taxes in 2012 If you and your spouse itemize deductions, you can each claim one-half of the real estate taxes and none of the home insurance. How to file 2010 taxes in 2012    If your home is held as tenants by the entirety or joint tenants, none of your payments for taxes or insurance are alimony. How to file 2010 taxes in 2012 But if you itemize deductions, you can claim all of the real estate taxes and none of the home insurance. How to file 2010 taxes in 2012 Other payments to a third party. How to file 2010 taxes in 2012   If you made other third-party payments, see Publication 504 to see whether any part of the payments qualifies as alimony. How to file 2010 taxes in 2012 Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. How to file 2010 taxes in 2012 Exception for instruments executed before 1985. How to file 2010 taxes in 2012   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. How to file 2010 taxes in 2012 A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. How to file 2010 taxes in 2012 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. How to file 2010 taxes in 2012   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, get the 2004 version of Publication 504 at www. How to file 2010 taxes in 2012 irs. How to file 2010 taxes in 2012 gov/pub504. How to file 2010 taxes in 2012 Example 1. How to file 2010 taxes in 2012 In November 1984, you and your former spouse executed a written separation agreement. How to file 2010 taxes in 2012 In February 1985, a decree of divorce was substituted for the written separation agreement. How to file 2010 taxes in 2012 The decree of divorce did not change the terms for the alimony you pay your former spouse. How to file 2010 taxes in 2012 The decree of divorce is treated as executed before 1985. How to file 2010 taxes in 2012 Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. How to file 2010 taxes in 2012 Example 2. How to file 2010 taxes in 2012 Assume the same facts as in Example 1 except that the decree of divorce changed the amount of the alimony. How to file 2010 taxes in 2012 In this example, the decree of divorce is not treated as executed before 1985. How to file 2010 taxes in 2012 The alimony payments are subject to the rules for payments under instruments executed after 1984. How to file 2010 taxes in 2012 Alimony requirements. How to file 2010 taxes in 2012   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. How to file 2010 taxes in 2012 The payment is in cash. How to file 2010 taxes in 2012 The instrument does not designate the payment as not alimony. How to file 2010 taxes in 2012 Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. How to file 2010 taxes in 2012 There is no liability to make any payment (in cash or property) after the death of the recipient spouse. How to file 2010 taxes in 2012 The payment is not treated as child support. How to file 2010 taxes in 2012 Each of these requirements is discussed below. How to file 2010 taxes in 2012 Cash payment requirement. How to file 2010 taxes in 2012   Only cash payments, including checks and money orders, qualify as alimony. How to file 2010 taxes in 2012 The following do not qualify as alimony. How to file 2010 taxes in 2012 Transfers of services or property (including a debt instrument of a third party or an annuity contract). How to file 2010 taxes in 2012 Execution of a debt instrument by the payer. How to file 2010 taxes in 2012 The use of the payer's property. How to file 2010 taxes in 2012 Payments to a third party. How to file 2010 taxes in 2012   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. How to file 2010 taxes in 2012 See Payments to a third party under General Rules, earlier. How to file 2010 taxes in 2012   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. How to file 2010 taxes in 2012 The payments are in lieu of payments of alimony directly to your spouse. How to file 2010 taxes in 2012 The written request states that both spouses intend the payments to be treated as alimony. How to file 2010 taxes in 2012 You receive the written request from your spouse before you file your return for the year you made the payments. How to file 2010 taxes in 2012 Payments designated as not alimony. How to file 2010 taxes in 2012   You and your spouse can designate that otherwise qualifying payments are not alimony. How to file 2010 taxes in 2012 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. How to file 2010 taxes in 2012 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). How to file 2010 taxes in 2012 If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. How to file 2010 taxes in 2012   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. How to file 2010 taxes in 2012 The copy must be attached each year the designation applies. How to file 2010 taxes in 2012 Spouses cannot be members of the same household. How to file 2010 taxes in 2012    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. How to file 2010 taxes in 2012 A home you formerly shared is considered one household, even if you physically separate yourselves in the home. How to file 2010 taxes in 2012   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. How to file 2010 taxes in 2012 Exception. How to file 2010 taxes in 2012   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. How to file 2010 taxes in 2012 Table 18-1. How to file 2010 taxes in 2012 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. How to file 2010 taxes in 2012 Payments are not required by a divorce or separation instrument. How to file 2010 taxes in 2012 Payer and recipient spouse do not file a joint return with each other. How to file 2010 taxes in 2012 Payer and recipient spouse file a joint return with each other. How to file 2010 taxes in 2012 Payment is in cash (including checks or money orders). How to file 2010 taxes in 2012 Payment is: Not in cash, A noncash property settlement, Spouse's part of community income, or To keep up the payer's property. How to file 2010 taxes in 2012 Payment is not designated in the instrument as not alimony. How to file 2010 taxes in 2012 Payment is designated in the instrument as not alimony. How to file 2010 taxes in 2012 Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. How to file 2010 taxes in 2012 Spouses legally separated under a decree of divorce or separate maintenance are members of the same household. How to file 2010 taxes in 2012 Payments are not required after death of the recipient spouse. How to file 2010 taxes in 2012 Payments are required after death of the recipient spouse. How to file 2010 taxes in 2012 Payment is not treated as child support. How to file 2010 taxes in 2012 Payment is treated as child support. How to file 2010 taxes in 2012 These payments are deductible by the payer and includible in income by the recipient. How to file 2010 taxes in 2012 These payments are neither deductible by the payer nor includible in income by the recipient. How to file 2010 taxes in 2012 Liability for payments after death of recipient spouse. How to file 2010 taxes in 2012   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. How to file 2010 taxes in 2012 If all of the payments would continue, then none of the payments made before or after the death are alimony. How to file 2010 taxes in 2012   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. How to file 2010 taxes in 2012 Example. How to file 2010 taxes in 2012 You must pay your former spouse $10,000 in cash each year for 10 years. How to file 2010 taxes in 2012 Your divorce decree states that the payments will end upon your former spouse's death. How to file 2010 taxes in 2012 You must also pay your former spouse or your former spouse's estate $20,000 in cash each year for 10 years. How to file 2010 taxes in 2012 The death of your spouse would not terminate these payments under state law. How to file 2010 taxes in 2012 The $10,000 annual payments may qualify as alimony. How to file 2010 taxes in 2012 The $20,000 annual payments that do not end upon your former spouse's death are not alimony. How to file 2010 taxes in 2012 Substitute payments. How to file 2010 taxes in 2012   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. How to file 2010 taxes in 2012 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. How to file 2010 taxes in 2012 Whether or not such payments will be treated as not alimony depends on all the facts and circumstances. How to file 2010 taxes in 2012 Example 1. How to file 2010 taxes in 2012 Under your divorce decree, you must pay your former spouse $30,000 annually. How to file 2010 taxes in 2012 The payments will stop at the end of 6 years or upon your former spouse's death, if earlier. How to file 2010 taxes in 2012 Your former spouse has custody of your minor children. How to file 2010 taxes in 2012 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. How to file 2010 taxes in 2012 The trust income and corpus (principal) are to be used for your children's benefit. How to file 2010 taxes in 2012 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. How to file 2010 taxes in 2012 Of each of the $30,000 annual payments, $10,000 is not alimony. How to file 2010 taxes in 2012 Example 2. How to file 2010 taxes in 2012 Under your divorce decree, you must pay your former spouse $30,000 annually. How to file 2010 taxes in 2012 The payments will stop at the end of 15 years or upon your former spouse's death, if earlier. How to file 2010 taxes in 2012 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. How to file 2010 taxes in 2012 For example, if your spouse dies at the end of the tenth year, you must pay the estate $150,000 ($450,000 − $300,000). How to file 2010 taxes in 2012 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. How to file 2010 taxes in 2012 None of the annual payments are alimony. How to file 2010 taxes in 2012 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. How to file 2010 taxes in 2012 Child support. How to file 2010 taxes in 2012   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. How to file 2010 taxes in 2012 The amount of child support may vary over time. How to file 2010 taxes in 2012 Child support payments are not deductible by the payer and are not taxable to the recipient. How to file 2010 taxes in 2012 Specifically designated as child support. How to file 2010 taxes in 2012   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. How to file 2010 taxes in 2012 A payment may be treated as specifically designated as child support even if other separate payments are specifically designated as child support. How to file 2010 taxes in 2012 Contingency relating to your child. How to file 2010 taxes in 2012   A contingency relates to your child if it depends on any event relating to that child. How to file 2010 taxes in 2012 It does not matter whether the event is certain or likely to occur. How to file 2010 taxes in 2012 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. How to file 2010 taxes in 2012 Clearly associated with a contingency. How to file 2010 taxes in 2012   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. How to file 2010 taxes in 2012 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. How to file 2010 taxes in 2012 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. How to file 2010 taxes in 2012 This certain age must be the same for each child, but need not be a whole number of years. How to file 2010 taxes in 2012 In all other situations, reductions in payments are not treated as clearly associated with the happening of a contingency relating to your child. How to file 2010 taxes in 2012   Either you or the IRS can overcome the presumption in the two situations above. How to file 2010 taxes in 2012 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. How to file 2010 taxes in 2012 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. How to file 2010 taxes in 2012 How To Deduct Alimony Paid You can deduct alimony you paid, whether or not you itemize deductions on your return. How to file 2010 taxes in 2012 You must file Form 1040. How to file 2010 taxes in 2012 You cannot use Form 1040A or Form 1040EZ. How to file 2010 taxes in 2012 Enter the amount of alimony you paid on Form 1040, line 31a. How to file 2010 taxes in 2012 In the space provided on line 31b, enter your spouse's social security number (SSN) or individual taxpayer identification number (ITIN). How to file 2010 taxes in 2012 If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. How to file 2010 taxes in 2012 Show the SSN or ITIN and amount paid to each other recipient on an attached statement. How to file 2010 taxes in 2012 Enter your total payments on line 31a. How to file 2010 taxes in 2012 You must provide your spouse's SSN or ITIN. How to file 2010 taxes in 2012 If you do not, you may have to pay a $50 penalty and your deduction may be disallowed. How to file 2010 taxes in 2012 For more information on SSNs and ITINs, see Social Security Number (SSN) in chapter 1. How to file 2010 taxes in 2012 How To Report Alimony Received Report alimony you received as income on Form 1040, line 11. How to file 2010 taxes in 2012 You cannot use Form 1040A or Form 1040EZ. How to file 2010 taxes in 2012 You must give the person who paid the alimony your SSN or ITIN. How to file 2010 taxes in 2012 If you do not, you may have to pay a $50 penalty. How to file 2010 taxes in 2012 Recapture Rule If your alimony payments decrease or end during the first 3 calendar years, you may be subject to the recapture rule. How to file 2010 taxes in 2012 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. How to file 2010 taxes in 2012 Your spouse can deduct in the third year part of the alimony payments he or she previously included in income. How to file 2010 taxes in 2012 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. How to file 2010 taxes in 2012 Do not include any time in which payments were being made under temporary support orders. How to file 2010 taxes in 2012 The second and third years are the next 2 calendar years, whether or not payments are made during those years. How to file 2010 taxes in 2012 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. How to file 2010 taxes in 2012 When to apply the recapture rule. How to file 2010 taxes in 2012   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. How to file 2010 taxes in 2012   When you figure a decrease in alimony, do not include the following amounts. How to file 2010 taxes in 2012 Payments made under a temporary support order. How to file 2010 taxes in 2012 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. How to file 2010 taxes in 2012 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. How to file 2010 taxes in 2012 Figuring the recapture. How to file 2010 taxes in 2012   You can use Worksheet 1 in Publication 504 to figure recaptured alimony. How to file 2010 taxes in 2012 Including the recapture in income. How to file 2010 taxes in 2012   If you must include a recapture amount in income, show it on Form 1040, line 11 (“Alimony received”). How to file 2010 taxes in 2012 Cross out “received” and enter “recapture. How to file 2010 taxes in 2012 ” On the dotted line next to the amount, enter your spouse's last name and SSN or ITIN. How to file 2010 taxes in 2012 Deducting the recapture. How to file 2010 taxes in 2012   If you can deduct a recapture amount, show it on Form 1040, line 31a (“Alimony paid”). How to file 2010 taxes in 2012 Cross out “paid” and enter “recapture. How to file 2010 taxes in 2012 ” In the space provided, enter your spouse's SSN or ITIN. How to file 2010 taxes in 2012 Prev  Up  Next   Home   More Online Publications