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How To File Amended Tax Return Turbotax

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How To File Amended Tax Return Turbotax

How to file amended tax return turbotax 31. How to file amended tax return turbotax   Impuesto sobre Ingresos No Derivados del Trabajo de Determinados Hijos Table of Contents ¿Que Hay de Nuevo? Introduction Useful Items - You may want to see: Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la MadrePadres que no Presentan la Declaración Conjunta Elección de los Padres de Declarar los Intereses y Dividendos del HijoConsecuencias de Incluir los Ingresos del Hijo Cómo Calcular los Ingresos del Hijo Cómo Calcular el Impuesto Adicional Impuesto para Determinados Hijos con Ingresos No Derivados del TrabajoCómo Facilitar Información sobre los Padres (líneas A-C del Formulario 8615) Paso 1. How to file amended tax return turbotax Cómo Calcular los Ingresos Netos No Derivados del Trabajo del Hijo (Parte I del Formulario 8615) Paso 2. How to file amended tax return turbotax Cómo Calcular el Impuesto Provisional a la Tasa Impositiva de los Padres (Parte II del Formulario 8615) Paso 3. How to file amended tax return turbotax Cómo Calcular el Impuesto del Hijo (Parte III del Formulario 8615) ¿Que Hay de Nuevo? Impuesto sobre el ingreso neto de inversiones. How to file amended tax return turbotax  Para años empezando después del 31 de diciembre de 2012, el impuesto de un hijo, el cual se calcula en el Formulario 8615, puede estar sujeto al impuesto sobre el ingreso neto de inversiones (NIIT, por sus siglas en inglés). How to file amended tax return turbotax El NIIT es un impuesto de 3. How to file amended tax return turbotax 8% sobre la cantidad menor entre el ingreso neto de inversión o el exceso del ingreso bruto ajustado modificado (MAGI) del hijo que exceda del límite superior específico. How to file amended tax return turbotax Utilice el Formulario 8960, Net Investment Income Tax (Impuesto sobre ingreso neto de inversiones), en inglés, para calcular este impuesto. How to file amended tax return turbotax Para más información sobre el NIIT, visite www. How to file amended tax return turbotax irs. How to file amended tax return turbotax gov e ingrese “Net Investment Income Tax” en la casilla de búsqueda “Search” (Buscar), en inglés. How to file amended tax return turbotax Introduction Este capítulo explica los dos requisitos siguientes, los cuales podrían afectar el impuesto sobre ingresos no derivados del trabajo de determinados hijos: Si los ingresos procedentes de intereses y dividendos del hijo (incluidas las distribuciones de ganancias de capital) totalizan menos de $10,000, el padre o la madre tal vez pueda optar por incluir dichos ingresos en la declaración de uno de los padres en vez de presentar una declaración a nombre del hijo. How to file amended tax return turbotax Vea Elección de los Padres de Declarar Intereses y Dividendos del Hijo , más adelante. How to file amended tax return turbotax Si el total de intereses, dividendos y otros ingresos no derivados del trabajo del hijo sobrepasa $2,000, una parte de dichos ingresos podría estar sujeta a la misma tasa de impuesto que la de sus padres en lugar de estar sujeta a la tasa del hijo. How to file amended tax return turbotax (Vea Impuesto para Determinados Hijos con Ingresos No Derivados del Trabajo , más adelante). How to file amended tax return turbotax En lo que concierne a estos requisitos, el término “hijo” abarca a hijos legalmente adoptados e hijastros. How to file amended tax return turbotax Estos requisitos corresponden tanto si el hijo es dependiente como si no lo es. How to file amended tax return turbotax Useful Items - You may want to see: Publicación 929 Tax Rules for Children and Dependents (Requisitos tributarios para hijos y dependientes), en inglés Formulario (e Instrucciones) 8615 Tax for Certain Children Who Have Unearned Income (Impuesto para determinados hijos con ingresos no derivados del trabajo), en inglés 8814 Parents' Election To Report Child's Interest and Dividends (Elección de los padres de declarar los intereses y dividendos del hijo), en inglés Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la Madre Si los padres del hijo están casados el uno con el otro y presentan una declaración conjunta, básese en la declaración conjunta para calcular el impuesto sobre los ingresos no derivados del trabajo de dicho hijo. How to file amended tax return turbotax La tasa impositiva y otra información de dicha declaración se utiliza para calcular el impuesto del hijo según se explica más adelante bajo Impuesto para Determinados Hijos con Ingresos No Derivados del Trabajo . How to file amended tax return turbotax Padres que no Presentan la Declaración Conjunta Para los padres que no presenten la declaración conjunta, los siguientes temas aclaran, cuál declaración de impuestos de los padres tiene que utilizar para calcular el impuesto. How to file amended tax return turbotax Sólo el padre o la madre cuya declaración se utilice puede elegir la opción descrita bajo Elección de los Padres de Declarar Intereses y Dividendos del Hijo . How to file amended tax return turbotax Padres casados. How to file amended tax return turbotax   Si los padres del hijo presentan declaraciones por separado, utilice la declaración de quien tenga el mayor ingreso tributable. How to file amended tax return turbotax Padres que no viven juntos. How to file amended tax return turbotax   Si los padres del hijo están casados el uno con el otro pero no viven juntos, y el padre o la madre con quien vive el hijo (el padre o la madre con custodia) se considera no casado, utilice la declaración del padre o de la madre con custodia. How to file amended tax return turbotax Si el padre o la madre con custodia no es considerado no casado, utilice la declaración de quien tenga el mayor ingreso tributable. How to file amended tax return turbotax   Para una explicación sobre cuándo una persona casada que vive aparte de su cónyuge es considerada no casada, vea Cabeza de Familia en el capítulo 2. How to file amended tax return turbotax Padres divorciados. How to file amended tax return turbotax   Si los padres del hijo están divorciados o legalmente separados y el padre o la madre que tuvo la custodia del hijo durante la mayor parte del año (el padre o la madre con custodia) no se ha vuelto a casar, utilice la declaración del padre o de la madre con custodia. How to file amended tax return turbotax Padre o madre con custodia que se ha vuelto a casar. How to file amended tax return turbotax   Si el padre o la madre con custodia ha vuelto a casarse, el padrastro o la madrastra (en vez del padre o la madre sin custodia) se considera el otro padre o la otra madre del hijo. How to file amended tax return turbotax Por lo tanto, si el padre o la madre con custodia y el padrastro o la madrastra presentan una declaración conjunta, utilice dicha declaración conjunta. How to file amended tax return turbotax No utilice la declaración del padre o de la madre sin custodia. How to file amended tax return turbotax   Si el padre o la madre con custodia está casado con el padrastro o la madrastra pero presentan declaraciones por separado, utilice la declaración de quien tenga el mayor ingreso tributable. How to file amended tax return turbotax Si el padre o la madre con custodia está casado con el padrastro o la madrastra pero no viven juntos, corresponde el tema anterior Padres que no viven juntos . How to file amended tax return turbotax Padres que nunca se han casado. How to file amended tax return turbotax   Si los padres del hijo nunca han estado casados el uno con el otro pero vivieron juntos durante todo el año, utilice la declaración de quien tenga el mayor ingreso tributable. How to file amended tax return turbotax Si los padres no vivieron juntos durante todo el año, corresponden los requisitos explicados anteriormente bajo Padres divorciados . How to file amended tax return turbotax Padre viudo o madre viuda que se vuelve a casar. How to file amended tax return turbotax   Si un viudo o una viuda vuelve a casarse, el nuevo cónyuge se considera el otro padre o la otra madre del hijo. How to file amended tax return turbotax En este caso, corresponden los requisitos explicados anteriormente bajo Padre o madre con custodia que se ha vuelto a casar . How to file amended tax return turbotax Elección de los Padres de Declarar los Intereses y Dividendos del Hijo Tal vez pueda optar por incluir los ingresos de su hijo procedentes de intereses y dividendos (incluidas las distribuciones de ganancias de capital) en la declaración de impuestos. How to file amended tax return turbotax En tal caso, su hijo no estará obligado a presentar una declaración. How to file amended tax return turbotax Puede elegir esta opción sólo si se cumplen todas las condiciones siguientes: Su hijo tenía menos de 19 años de edad (o tenía menos de 24 años si era estudiante a tiempo completo) al finalizar el año. How to file amended tax return turbotax Su hijo recibió ingresos sólo de intereses y dividendos (incluidas las distribuciones de ganancias de capital y dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska)). How to file amended tax return turbotax Los ingresos brutos del hijo eran menos de $10,000. How to file amended tax return turbotax El hijo está obligado a presentar la declaración a no ser que usted elija incluir estos ingresos. How to file amended tax return turbotax El hijo no presenta una declaración conjunta correspondiente al año actual. How to file amended tax return turbotax No se efectuó ningún pago de impuestos estimados para el año ni se aplicó a este año ningún pago del año anterior (ni de una declaración enmendada) en exceso bajo el nombre y número de Seguro Social de su hijo. How to file amended tax return turbotax No se retuvo de los ingresos de su hijo ningún impuesto federal sobre los ingresos conforme a las reglas de la retención adicional. How to file amended tax return turbotax Usted es el padre o la madre cuya declaración se tiene que utilizar al aplicar los requisitos tributarios especiales para hijos. How to file amended tax return turbotax (Vea Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la Madre , anteriormente). How to file amended tax return turbotax Estas condiciones se hallan también en la Figura 31-A. How to file amended tax return turbotax Determinados cumpleaños el 1 de enero. How to file amended tax return turbotax   Un hijo que haya nacido el 1 de enero de 1995 se considerará de 19 años de edad al final del año 2013. How to file amended tax return turbotax Usted no puede optar por declarar los intereses y dividendos de tal hijo a menos que éste fuera estudiante a tiempo completo. How to file amended tax return turbotax   Aquel hijo que haya nacido el 1 de enero de 1990 se considerará de 24 años de edad al final del año 2013. How to file amended tax return turbotax Usted no puede optar por declarar los intereses y dividendos de tal hijo. How to file amended tax return turbotax Estudiante a tiempo completo. How to file amended tax return turbotax   Un estudiante a tiempo completo es un hijo matriculado como tal durante alguna parte de cada uno de 5 meses del año calendario en una escuela o que asistió a tiempo completo a un curso de capacitación agrícola ofrecido sobre el terreno por una escuela, agencia del estado, condado o gobierno local. How to file amended tax return turbotax El término “escuela” abarca escuelas politécnicas, profesionales e industriales. How to file amended tax return turbotax Una escuela no incluye un curso de capacitación en el trabajo, escuela por correspondencia, ni escuelas que ofrecen cursos sólo por Internet. How to file amended tax return turbotax Cómo optar por incluir los ingresos de su hijo. How to file amended tax return turbotax   Elija incluir los ingresos de su hijo adjuntando el Formulario 8814 al Formulario 1040. How to file amended tax return turbotax (Si opta por hacer esto, no puede presentar el Formulario 1040A ni el Formulario 1040EZ). How to file amended tax return turbotax Adjunte un Formulario 8814 distinto correspondiente a cada hijo cuyos ingresos desee incluir. How to file amended tax return turbotax Puede incluir los ingresos de uno o más hijos y no incluir los ingresos de otros. How to file amended tax return turbotax Consecuencias de Incluir los Ingresos del Hijo El impuesto federal sobre los ingresos de su hijo podría ser mayor si opta por usar el Formulario 8814. How to file amended tax return turbotax La tasa impositiva podría ser más alta. How to file amended tax return turbotax   Si su hijo recibió dividendos calificados o distribuciones de ganancias de capital, usted podría pagar hasta $100 adicionales de impuestos si incluye los ingresos de su hijo en vez de presentar una declaración de impuestos por separado a nombre del hijo. How to file amended tax return turbotax Esto se debe a que la tasa impositiva que corresponde a los ingresos de su hijo entre $1,000 y $2,000 es de 10% si usted opta por incluirlos. How to file amended tax return turbotax No obstante, si presenta una declaración por separado en nombre del hijo, la tasa impositiva podría bajar hasta 0% (porcentaje de cero) debido a las tasas impositivas preferentes para dividendos calificados y distribuciones de ganancias de capital. How to file amended tax return turbotax Deducciones que no puede tomar. How to file amended tax return turbotax   Al hacer la elección de incluir estos ingresos en el Formulario 8814, no puede tomar ninguna de las deducciones siguientes a la que el hijo tendría derecho en su propia declaración. How to file amended tax return turbotax La deducción estándar adicional si el hijo es ciego. How to file amended tax return turbotax La deducción por una multa por el retiro prematuro de los ahorros de su hijo. How to file amended tax return turbotax Deducciones detalladas (como gastos de inversiones de su hijo o donaciones caritativas). How to file amended tax return turbotax Deducciones o créditos reducidos. How to file amended tax return turbotax   Si utiliza el Formulario 8814, su ingreso bruto ajustado aumentado podría reducir determinados créditos o deducciones en la declaración, incluyendo lo siguiente: Deducciones por aportaciones a una cuenta de ahorros tradicional para la jubilación (IRA, por sus siglas en inglés). How to file amended tax return turbotax Deducciones por intereses sobre un préstamo de estudios. How to file amended tax return turbotax Deducciones detalladas por gastos médicos, pérdidas por hecho fortuito y robo y ciertos gastos misceláneos. How to file amended tax return turbotax Crédito por gastos del cuidado de hijos y dependientes. How to file amended tax return turbotax Crédito tributario por hijos. How to file amended tax return turbotax Créditos tributarios por estudios. How to file amended tax return turbotax Crédito por ingreso del trabajo. How to file amended tax return turbotax Figura 31-A. How to file amended tax return turbotax ¿Puede Incluir Usted en su Declaración de Impuestos los Ingresos de su Hijo? Please click here for the text description of the image. How to file amended tax return turbotax Figura 31–A. How to file amended tax return turbotax ¿Puede Incluir Usted en su Declaración de Impuestos los Ingresos de su Hijo? Multa por pago insuficiente del impuesto estimado. How to file amended tax return turbotax   Si elige incluir estos ingresos para 2013 y no se le retuvo impuesto suficiente o no pagó suficiente impuesto estimado para saldar los impuestos adeudados, podría estar sujeto a una multa. How to file amended tax return turbotax Si piensa elegir lo mismo para 2014, es posible que necesite aumentar la retención de impuestos federales sobre el ingreso o los pagos de impuesto estimado para evitar la multa. How to file amended tax return turbotax Vea el capítulo 4 para más información. How to file amended tax return turbotax Cómo Calcular los Ingresos del Hijo Utilice la Parte I del Formulario 8814 para calcular los ingresos de su hijo procedentes de intereses y dividendos declarados por usted. How to file amended tax return turbotax A sus ingresos sólo se le añade la cantidad que sea superior a $2,000. How to file amended tax return turbotax La cantidad superior a $2,000 se indica en la línea 6 del Formulario 8814. How to file amended tax return turbotax A menos que los ingresos del hijo abarquen dividendos calificados o distribuciones de ganancias de capital (explicadas a continuación), la misma cantidad se indica en la línea 12 del Formulario 8814. How to file amended tax return turbotax Incluya la cantidad de la línea 12 del Formulario 8814 en la línea 21 del Formulario 1040. How to file amended tax return turbotax Anote en inglés “Form 8814” en la línea de puntos al lado de la línea 21. How to file amended tax return turbotax Si presenta más de un Formulario 8814, incluya el total de los montos de la línea 12 de todos los Formularios 8814 en la línea 21 del Formulario 1040. How to file amended tax return turbotax Distribuciones de ganancias de capital y dividendos calificados. How to file amended tax return turbotax   Si se incluye alguna distribución de ganancias de capital en los ingresos de dividendos de su hijo, vea Capital gain distributions (Distribuciones de ganancias de capital) bajo Figuring Child's Income (Cómo calcular los ingresos del hijo) en la Parte 2 de la Publicación 929, en inglés. How to file amended tax return turbotax Si se incluye algún dividendo calificado en los ingresos de dividendos de su hijo, vea Qualified dividends (Dividendos calificados) bajo Figuring Child's Income (Cómo calcular los ingresos del hijo) en la Parte 2 de la Publicación 929, en inglés. How to file amended tax return turbotax Cómo Calcular el Impuesto Adicional Utilice la Parte II del Formulario 8814 para calcular el impuesto sobre los $2,000 de los intereses y dividendos de su hijo que no incluya usted en sus ingresos. How to file amended tax return turbotax Este impuesto se suma al impuesto calculado sobre los ingresos suyos. How to file amended tax return turbotax Dicho impuesto adicional es la cantidad que sea menor entre: El 10% (multiplicado por la cantidad de los ingresos brutos de su hijo menos $1,000) o $100. How to file amended tax return turbotax Incluya el monto de la línea 15 de todos los Formularios 8814 en el total de la línea 44 del Formulario 1040. How to file amended tax return turbotax Marque el recuadro a de la línea 44 del Formulario 1040. How to file amended tax return turbotax Figura 31-B. How to file amended tax return turbotax ¿Tiene que Utilizar el Formulario 8615 para Calcular los Impuestos de su Hijo? Please click here for the text description of the image. How to file amended tax return turbotax Figura 31-B. How to file amended tax return turbotax ¿Tiene que Utilizar el Formulario 8615 para Calcular los Impuestos de su Hijo? Impuesto para Determinados Hijos con Ingresos No Derivados del Trabajo Si el total de intereses, dividendos y otros ingresos no derivados del trabajo de un hijo sobrepasa $2,000, una parte de dichos ingresos podría estar sujeta a la misma tasa impositiva que la de sus padres en lugar de estar sujeta a la tasa del hijo. How to file amended tax return turbotax Si el padre o la madre no elige, o no puede elegir, incluir los ingresos del hijo en su declaración, utilice el Formulario 8615 para calcular los impuestos del hijo. How to file amended tax return turbotax Adjunte el formulario completado al Formulario 1040 o al Formulario 1040A del hijo. How to file amended tax return turbotax Cuándo se tiene que presentar el Formulario 8615. How to file amended tax return turbotax   El Formulario 8615 tiene que presentarse para un hijo si se dan todas las siguientes condiciones: Los ingresos del hijo no derivados del trabajo eran superiores a $2,000. How to file amended tax return turbotax El hijo está obligado a presentar una declaración para 2013. How to file amended tax return turbotax Dicho hijo: Era menor de 18 años de edad al final del año, Tenía 18 años a finales del año y su ingreso del trabajo no constituía más de la mitad de su manutención o Era estudiante a tiempo completo mayor de 18 años y menor de 24 años al finalizar el año y su ingreso del trabajo no constituía más de la mitad de la manutención suya. How to file amended tax return turbotax Por lo menos uno de los padres del hijo estaba vivo al finalizar el año 2013. How to file amended tax return turbotax El hijo no presenta una declaración conjunta para 2013. How to file amended tax return turbotax Estas condiciones se hallan también en la Figura 31-B. How to file amended tax return turbotax Ingreso del trabajo. How to file amended tax return turbotax   El ingreso del trabajo incluye sueldos, salarios, propinas y otras remuneraciones recibidas por servicios personales que usted prestó. How to file amended tax return turbotax No incluye los ingresos no derivados del trabajo según se define más adelante en este capítulo. How to file amended tax return turbotax Manutención. How to file amended tax return turbotax   La manutención de su hijo incluye todas las cantidades gastadas para proveerle alimentos, alojamiento, ropa, educación, cuidado médico y dental, recreación, transporte y necesidades similares. How to file amended tax return turbotax Al calcular la manutención de su hijo, incluya aquélla proporcionada por usted, su hijo y otras personas. How to file amended tax return turbotax Sin embargo, no se considera como manutención una beca que su hijo haya recibido si éste es estudiante a tiempo completo. How to file amended tax return turbotax Vea el capítulo 3 para más detalles acerca de la manutención. How to file amended tax return turbotax Determinados cumpleaños el 1 de enero. How to file amended tax return turbotax   Utilice la siguiente tabla para saber si determinados hijos con cumpleaños en el 1 de enero cumplen la condición 3 bajo Cuándo se tiene que presentar el Formulario 8615. How to file amended tax return turbotax    SI un hijo nació. How to file amended tax return turbotax . How to file amended tax return turbotax . How to file amended tax return turbotax ENTONCES, al finalizar 2013, se considera que el hijo tiene. How to file amended tax return turbotax . How to file amended tax return turbotax . How to file amended tax return turbotax el 1 de enero de 1996 18 años* el 1 de enero de 1995 19 años** el 1 de enero de 1990 24 años*** *Este hijo no es menor de 18 años. How to file amended tax return turbotax El hijo cumple la condición 3 sólo si éste no tuvo ingresos derivados del trabajo superiores a más de la mitad de la manutención suya. How to file amended tax return turbotax  **El hijo cumple la condición 3 sólo si éste era estudiante a tiempo completo y no tuvo ingresos derivados del trabajo superiores a más de la mitad de la manutención suya. How to file amended tax return turbotax  ***No utilice el Formulario 8615 para este hijo. How to file amended tax return turbotax Cómo Facilitar Información sobre los Padres (líneas A-C del Formulario 8615) En las líneas A y B del Formulario 8615, escriba el nombre y número de Seguro Social de los padres. How to file amended tax return turbotax (Si los padres presentaron una declaración conjunta, escriba el nombre y número de Seguro Social que aparezca primero en la declaración conjunta). How to file amended tax return turbotax En la línea C, marque el recuadro correspondiente al estado civil para efectos de la declaración del padre o de la madre. How to file amended tax return turbotax Vea Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la Madre al principio de este capítulo para información sobre qué información de la declaración de los padres tiene que utilizar para llenar el Formulario 8615. How to file amended tax return turbotax Padre o madre con año tributario distinto. How to file amended tax return turbotax   Si el padre o la madre y el hijo no tienen el mismo año tributario, complete el Formulario 8615 utilizando la información de la declaración del padre o de la madre para el año tributario que finalice durante el año tributario del hijo. How to file amended tax return turbotax Si no se obtiene a tiempo la información de la declaración del padre o de la madre. How to file amended tax return turbotax   Si la información necesaria de la declaración de los padres no se obtiene para la fecha de vencimiento del plazo de entrega de la declaración del hijo (normalmente el 15 de abril), puede utilizar cálculos aproximados para presentar la declaración. How to file amended tax return turbotax   Puede utilizar cualquier cálculo aproximado razonable. How to file amended tax return turbotax Dicho cálculo puede derivarse de información de la declaración del año anterior. How to file amended tax return turbotax Si utiliza un cálculo aproximado en el Formulario 8615, anote en inglés, “Estimated” (Aproximado) en la línea junto a dicha cantidad. How to file amended tax return turbotax    Cuando obtenga la información correcta, presente una declaración enmendada utilizando el Formulario 1040X, Amended U. How to file amended tax return turbotax S. How to file amended tax return turbotax Individual Income Tax Return (Declaración enmendada de impuestos sobre el ingreso personal de los Estados Unidos), en inglés. How to file amended tax return turbotax   En vez de utilizar cálculos aproximados, quizás pueda conseguir una prórroga automática de 6 meses para presentar la declaración de impuestos si para la fecha de vencimiento del plazo de entrega de la misma, presenta el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, en inglés). How to file amended tax return turbotax Las prórrogas se explican en el capítulo 1 . How to file amended tax return turbotax Paso 1. How to file amended tax return turbotax Cómo Calcular los Ingresos Netos No Derivados del Trabajo del Hijo (Parte I del Formulario 8615) Al calcular el impuesto de un hijo utilizando el Formulario 8615, el primer paso es calcular los ingresos netos no derivados del trabajo del hijo. How to file amended tax return turbotax Para hacerlo, utilice la Parte I del Formulario 8615. How to file amended tax return turbotax Línea 1 (ingresos no derivados del trabajo). How to file amended tax return turbotax   Si el hijo no recibió ingresos del trabajo, anote en esta línea los ingresos brutos ajustados indicados en la declaración del hijo. How to file amended tax return turbotax Los ingresos brutos ajustados aparecen en la línea 38 del Formulario 1040 o en la línea 22 del Formulario 1040A. How to file amended tax return turbotax No se puede utilizar el Formulario 1040EZ si se tiene que presentar el Formulario 8615. How to file amended tax return turbotax   Si el hijo sí recibió ingresos del trabajo, calcule la cantidad a anotar en la línea 1 del Formulario 8615 utilizando la hoja de trabajo de las instrucciones del formulario. How to file amended tax return turbotax   No obstante, si el hijo: ha excluido de la declaración algunos ingresos ganados en el extranjero, ha deducido alguna pérdida del trabajo por cuenta propia o ha deducido alguna pérdida neta de operación de otro año, utilice la Alternate Worksheet (Hoja de trabajo alternativa) para la línea 1 del Formulario 8615 que se encuentra en la Publicación 929, en inglés, para calcular la cantidad a anotar en la línea 1 del Formulario 8615. How to file amended tax return turbotax Definición de los ingresos no derivados del trabajo. How to file amended tax return turbotax   Los ingresos no derivados del trabajo generalmente son todos los ingresos que no sean sueldos, salarios ni otras cantidades recibidas como pago por trabajo que de hecho se haya realizado. How to file amended tax return turbotax Dichos ingresos abarcan los intereses tributables, dividendos (inclusive las distribuciones de ganancias de capital), ganancias de capital, compensación por desempleo, la parte sujeta a impuestos de pagos del Seguro Social y pensiones y determinadas distribuciones de fideicomisos. How to file amended tax return turbotax Además, los ingresos no derivados del trabajo abarcan cantidades derivadas de bienes que el hijo haya adquirido con ingresos del trabajo (como intereses sobre una cuenta de ahorros en la que el hijo haya depositado sueldos). How to file amended tax return turbotax Ingresos no sujetos a impuestos. How to file amended tax return turbotax   Para este fin, los ingresos no derivados del trabajo sólo abarcan cantidades que su hijo tenga que incluir en el total de ingresos. How to file amended tax return turbotax No se incluyen los ingresos no tributables no derivados del trabajo, tales como los intereses exentos de impuestos y la parte no tributable de pagos del Seguro Social y pensiones. How to file amended tax return turbotax Ingresos procedentes de bienes recibidos como regalo. How to file amended tax return turbotax   Los ingresos no derivados del trabajo de un hijo abarcan todo ingreso generado por bienes que pertenezcan al hijo. How to file amended tax return turbotax Esto es así aun si se le traspasaron los bienes al hijo, independientemente de cuándo se traspasaron o se compraron dichos bienes ni quién los traspasó. How to file amended tax return turbotax   Los ingresos no derivados del trabajo de un hijo incluyen ingresos generados por bienes dados al hijo como regalo. How to file amended tax return turbotax Esto incluye regalos dados al hijo por los abuelos o cualquier otra persona y regalos dados conforme a la Uniform Gift to Minors Act (Ley de Uniformidad Respecto a Regalos a Menores). How to file amended tax return turbotax Ejemplo. How to file amended tax return turbotax Amanda Naranjo, de 13 años de edad, recibió los siguientes ingresos: Dividendos — $800 Salarios — $2,100 Intereses tributables — $1,200 Intereses exentos de impuestos — $100 Ganancias netas de capital — $100 Los dividendos eran dividendos calificados sobre acciones que le habían regalado sus abuelos. How to file amended tax return turbotax Los ingresos no derivados del trabajo de Amanda son $2,100. How to file amended tax return turbotax Éste es el total de dividendos ($800), intereses tributables ($1,200) y ganancias netas de capital ($100). How to file amended tax return turbotax Su salario se considera ingreso del trabajo, y no de ingreso no derivado del trabajo porque se le paga por un trabajo que de hecho se ha realizado. How to file amended tax return turbotax No se incluyen los intereses exentos de impuestos porque éstos no están sujetos a impuestos. How to file amended tax return turbotax Ingresos provenientes de fideicomisos. How to file amended tax return turbotax   Si el hijo es beneficiario de un fideicomiso, las distribuciones de intereses, dividendos, ganancias de capital y otros ingresos no derivados del trabajo tributables procedentes de dicho fideicomiso se consideran ingresos no derivados del trabajo del hijo. How to file amended tax return turbotax   No obstante, para llenar el Formulario 8615, una distribución tributable de un fideicomiso calificado establecido para casos de incapacidad no se considera ingresos no derivados del trabajo sino ingresos del trabajo. How to file amended tax return turbotax Línea 2 (deducciones). How to file amended tax return turbotax   Si el hijo no detalla las deducciones en el Anexo A del Formulario 1040, anote $2,000 en la línea 2. How to file amended tax return turbotax   Si el hijo sí detalla las deducciones, anote en la línea 2 la cantidad mayor entre: $1,000 más la parte de las deducciones detalladas del hijo de la línea 29 del Anexo A del Formulario 1040 que esté directamente relacionada con la generación de ingresos no derivados del trabajo anotados en la línea 1 o $2,000. How to file amended tax return turbotax Relación directa entre las deducciones y la generación de ingresos no derivados del trabajo. How to file amended tax return turbotax   Se considera que las deducciones detalladas están directamente relacionadas con la generación de ingresos no derivados del trabajo si las mismas corresponden a gastos pagados para generar o cobrar ingresos sujetos a impuestos o para administrar, conservar o mantener bienes cuyo fin es generar ingresos. How to file amended tax return turbotax Esos gastos abarcan cargos por custodia y servicios, cargos por servicios de cobro de intereses y dividendos tributables y determinados cargos por asesoramiento sobre inversiones. How to file amended tax return turbotax   Estos gastos se suman a otras deducciones detalladas misceláneas en el Anexo A (Formulario 1040). How to file amended tax return turbotax Sólo se puede deducir la cantidad que sea superior al 2% de los ingresos brutos ajustados del hijo. How to file amended tax return turbotax Vea el capítulo 28 para más información. How to file amended tax return turbotax Ejemplo 1. How to file amended tax return turbotax Roberto, de 12 años de edad, tiene ingresos no derivados del trabajo de $8,000, sin otros ingresos ni ajustes a los ingresos. How to file amended tax return turbotax Tiene deducciones detalladas de $300 (netas del límite del 2%) que están directamente relacionadas con sus ingresos no derivados del trabajo. How to file amended tax return turbotax Tiene ingresos brutos ajustados de $8,000 que se anotan en la línea 38 del Formulario 1040 y en la línea 1 del Formulario 8615. How to file amended tax return turbotax En la línea 2 se anotan $2,000 porque dicha cantidad supera la suma de $1,000 más las deducciones detalladas de $300 directamente relacionadas con la generación de ingresos de inversiones. How to file amended tax return turbotax Ejemplo 2. How to file amended tax return turbotax Elena, de 8 años de edad, tiene ingresos no derivados del trabajo de $16,000 y tiene una multa de $100 por retiro prematuro. How to file amended tax return turbotax No tiene otros ingresos. How to file amended tax return turbotax Tiene deducciones detalladas de $1,050 (netas del límite del 2%) que están directamente relacionadas con la generación de sus ingresos no derivados del trabajo. How to file amended tax return turbotax Sus ingresos brutos ajustados, anotados en la línea 1, son $15,900 ($16,000 − $100). How to file amended tax return turbotax La cantidad de la línea 2 es $2,050. How to file amended tax return turbotax Ésta es la cantidad mayor de: $1,000 más los $1,050 de deducciones detalladas directamente relacionadas con la generación de ingresos de inversiones o $2,000. How to file amended tax return turbotax Línea 3. How to file amended tax return turbotax   De la línea 1 reste la línea 2 y anote el resultado en esta línea. How to file amended tax return turbotax Si es cero o menos, no llene el resto del formulario. How to file amended tax return turbotax No obstante, tiene que adjuntar el Formulario 8615 a la declaración del hijo. How to file amended tax return turbotax Calcule el impuesto sobre los ingresos tributables del hijo de manera normal. How to file amended tax return turbotax Línea 4 (ingresos tributables del hijo). How to file amended tax return turbotax   Anote en la línea 4 los ingresos tributables del hijo provenientes de la línea 43 del Formulario 1040 o de la línea 27 del Formulario 1040A. How to file amended tax return turbotax   Sin embargo, si el hijo presenta el Formulario 2555 o el Formulario 2555-EZ para declarar la exclusión de ingresos ganados en el extranjero, la exclusión por concepto de vivienda o la deducción por concepto de vivienda, vea las Instrucciones del Formulario 8615 o la Publicación 929, ambas en inglés. How to file amended tax return turbotax Línea 5 (ingresos netos no derivados del trabajo). How to file amended tax return turbotax   Los ingresos netos no derivados del trabajo del hijo no pueden sobrepasar sus ingresos tributables. How to file amended tax return turbotax Anote en la línea 5 del Formulario 8615 la cantidad de la línea 3 o la línea 4, la que sea menor. How to file amended tax return turbotax Esta cantidad corresponde a los ingresos netos no derivados del trabajo del hijo. How to file amended tax return turbotax   Si es cero o menos, no llene el resto del formulario. How to file amended tax return turbotax No obstante, tiene que adjuntar el Formulario 8615 a la declaración del hijo. How to file amended tax return turbotax Calcule el impuesto sobre los ingresos tributables del hijo de manera normal. How to file amended tax return turbotax Paso 2. How to file amended tax return turbotax Cómo Calcular el Impuesto Provisional a la Tasa Impositiva de los Padres (Parte II del Formulario 8615) El siguiente paso al llenar el Formulario 8615 es calcular un impuesto provisional sobre los ingresos netos no derivados del trabajo del hijo utilizando la tasa impositiva del padre o de la madre. How to file amended tax return turbotax El impuesto provisional a la tasa impositiva del padre o de la madre es la diferencia entre el impuesto sobre los ingresos tributables del padre o de la madre calculados con los ingresos netos no derivados del trabajo del hijo (más los ingresos netos no derivados del trabajo de cualquier otro hijo cuyo Formulario 8615 incluya la información de la declaración de impuestos del padre o de la madre) y el impuesto calculado sin dichos ingresos. How to file amended tax return turbotax Al calcular el impuesto provisional a la tasa impositiva del padre o de la madre en el Formulario 8615, no vuelva a calcular las exclusiones, deducciones ni créditos en la declaración del padre o de la madre debido a los ingresos netos no derivados del trabajo del hijo. How to file amended tax return turbotax Por ejemplo, no vuelva a calcular la deducción por gastos médicos. How to file amended tax return turbotax Calcule el impuesto provisional en las líneas 6 a 13 del Formulario 8615. How to file amended tax return turbotax Nota: Si el hijo o el padre o la madre tiene pérdidas o ganancias de capital, obtenga la Publicación 929, en inglés, para información que le será de ayuda al completar la Parte II del Formulario 8615. How to file amended tax return turbotax Línea 6 (ingresos tributables del padre o de la madre). How to file amended tax return turbotax   Anote en la línea 6 los ingresos tributables del padre o de la madre provenientes de la línea 43 del Formulario 1040, de la línea 27 del Formulario 1040A o la línea 6 del Formulario 1040EZ. How to file amended tax return turbotax   Si utilizó la Foreign Earned Income Tax Worksheet (Hoja de trabajo para el impuesto sobre los ingresos del trabajo en el extranjero) de las instrucciones del Formulario 1040 para calcular el impuesto correspondiente al padre o a la madre, anote la cantidad de la línea 3 de dicha hoja de trabajo en vez de los ingresos tributables del padre o de la madre. How to file amended tax return turbotax Línea 7 (ingresos netos no derivados del trabajo de otros hijos). How to file amended tax return turbotax   Si la información de la declaración del padre o de la madre se utiliza también en el Formulario 8615 de otro hijo, anote en la línea 7 el total de las cantidades de la línea 5 de los Formularios 8615 de todos los demás hijos. How to file amended tax return turbotax No incluya la cantidad de la línea 5 del Formulario 8615 que esté llenando. How to file amended tax return turbotax Ejemplo. How to file amended tax return turbotax Pablo y Juana del Pozo tienen tres hijos, Sandra, Geraldo y Miguel, quienes tienen que adjuntar el Formulario 8615 a sus declaraciones de impuestos respectivas. How to file amended tax return turbotax Los ingresos netos no derivados del trabajo de los hijos en la línea 5 de sus Formularios 8615 son: Sandra — $800 Geraldo — $600 Miguel — $1,000 La línea 7 del Formulario 8615 de Sandra indicará $1,600, o sea, el total de las cantidades anotadas en la línea 5 de los Formularios 8615 de Geraldo y Miguel. How to file amended tax return turbotax La línea 7 del Formulario 8615 de Geraldo indicará $1,800 ($800 + $1,000). How to file amended tax return turbotax La línea 7 del Formulario 8615 de Miguel indicará $1,400 ($800 + $600). How to file amended tax return turbotax Si no está disponible la información de los otros hijos. How to file amended tax return turbotax   Si no está disponible la cantidad de los ingresos netos no derivados del trabajo de los otros hijos antes de que venza el plazo para presentar la declaración, preséntela anotando cálculos aproximados o solicite una prórroga del plazo para presentarla. How to file amended tax return turbotax Vea Si no se obtiene a tiempo la información de la declaración del padre o de la madre , anteriormente. How to file amended tax return turbotax Línea 11 (impuesto provisional). How to file amended tax return turbotax   Reste la línea 10 de la línea 9 y anote el resultado en esta línea. How to file amended tax return turbotax Éste es el impuesto provisional. How to file amended tax return turbotax   Si la línea 7 está en blanco, ignore las líneas 12a y 12b y anote en la línea 13 la cantidad proveniente de la línea 11. How to file amended tax return turbotax Ignore asimismo el tema siguiente que trata de las líneas 12a y 12b. How to file amended tax return turbotax Líneas 12a y 12b (dividiendo el impuesto provisional). How to file amended tax return turbotax   Si anota alguna cantidad en la línea 7 (fuera de cero), divida el impuesto provisional indicado en la línea 11 entre los hijos según la participación de cada hijo en el total de los ingresos netos no derivados del trabajo. How to file amended tax return turbotax Esto se hace en las líneas 12a, 12b y 13. How to file amended tax return turbotax Sume la cantidad de la línea 7 a la de la línea 5 y anote el total en la línea 12a. How to file amended tax return turbotax Divida la cantidad de la línea 5 entre la de la línea 12a y anote el resultado, como número decimal, en la línea 12b. How to file amended tax return turbotax Ejemplo. How to file amended tax return turbotax En el ejemplo anterior bajo Línea 7 (ingresos netos no derivados del trabajo de otros hijos), el Formulario 8615 de Sandra indica $1,600 en la línea 7. How to file amended tax return turbotax La cantidad anotada en la línea 12a es $2,400, o sea, el total de las cantidades provenientes de las líneas 5 y 7 ($800 + $1,600). How to file amended tax return turbotax El número decimal en la línea 12b es . How to file amended tax return turbotax 333, calculado de la siguienta manera y redondeado hasta tres decimales:   $800 = . How to file amended tax return turbotax 333     $2,400   Paso 3. How to file amended tax return turbotax Cómo Calcular el Impuesto del Hijo (Parte III del Formulario 8615) El último paso para calcular el impuesto de su hijo utilizando el Formulario 8615 es determinar la cantidad mayor entre: El total de: La parte del impuesto provisional correspondiente al hijo basado en la tasa impositiva del padre o de la madre, más El impuesto sobre los ingresos tributables del hijo que sean superiores a los ingresos netos no derivados del trabajo, calculado a la tasa impositiva del hijo o El impuesto sobre los ingresos tributables del hijo calculado a la tasa impositiva del hijo. How to file amended tax return turbotax Éste es el impuesto del hijo. How to file amended tax return turbotax Se calcula en las líneas 14 a 18 del Formulario 8615. How to file amended tax return turbotax Impuesto mínimo alternativo. How to file amended tax return turbotax   Un hijo puede estar sujeto al impuesto mínimo alternativo (AMT, por sus siglas en inglés) si cuenta con determinados elementos que reciben un trato preferente conforme a la ley tributaria. How to file amended tax return turbotax Vea el tema titulado Impuesto Mínimo Alternativo (AMT) , en el capítulo 30. How to file amended tax return turbotax    Para información adicional acerca de quién tiene que pagar el AMT y cómo calcularlo, vea el Formulario 6251, Alternative Minimum Tax—Individuals (Impuesto mínimo alternativo—individuos), en inglés. How to file amended tax return turbotax Para información sobre límites especiales aplicables a un hijo que presente el Formulario 6251, vea Certain Children Under Age 24 (Determinados hijos menores de 24 años de edad), en las Instrucciones para el Formulario 6251, en inglés. How to file amended tax return turbotax Prev  Up  Next   Home   More Online Publications
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The How To File Amended Tax Return Turbotax

How to file amended tax return turbotax Publication 504 - Main Content Table of Contents Filing StatusUnmarried persons. How to file amended tax return turbotax Married persons. How to file amended tax return turbotax Same-sex marriage. How to file amended tax return turbotax Exception. How to file amended tax return turbotax Married Filing Jointly Married Filing Separately Head of Household ExemptionsPersonal Exemptions Exemptions for Dependents Phaseout of Exemptions AlimonyInvalid decree. How to file amended tax return turbotax Amended instrument. How to file amended tax return turbotax General Rules Instruments Executed After 1984 Instruments Executed Before 1985 Qualified Domestic Relations OrderRollovers. How to file amended tax return turbotax Individual Retirement Arrangements Property SettlementsTransfer Between Spouses Gift Tax on Property Settlements Sale of Jointly-Owned Property Costs of Getting a Divorce Tax Withholding and Estimated Tax Community PropertyCommunity Income Alimony (Community Income) How To Get Tax Help Filing Status Your filing status is used in determining whether you must file a return, your standard deduction, and the correct tax. How to file amended tax return turbotax It may also be used in determining whether you can claim certain other deductions and credits. How to file amended tax return turbotax The filing status you can choose depends partly on your marital status on the last day of your tax year. How to file amended tax return turbotax Marital status. How to file amended tax return turbotax   If you are unmarried, your filing status is single or, if you meet certain requirements, head of household or qualifying widow(er). How to file amended tax return turbotax If you are married, your filing status is either married filing a joint return or married filing a separate return. How to file amended tax return turbotax For information about the single and qualifying widow(er) filing statuses, see Publication 501. How to file amended tax return turbotax Unmarried persons. How to file amended tax return turbotax   You are unmarried for the whole year if either of the following applies. How to file amended tax return turbotax You have obtained a final decree of divorce or separate maintenance by the last day of your tax year. How to file amended tax return turbotax You must follow your state law to determine if you are divorced or legally separated. How to file amended tax return turbotax Exception. How to file amended tax return turbotax If you and your spouse obtain a divorce in one year for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to remarry each other and do so in the next tax year, you and your spouse must file as married individuals. How to file amended tax return turbotax You have obtained a decree of annulment, which holds that no valid marriage ever existed. How to file amended tax return turbotax You must file amended returns (Form 1040X, Amended U. How to file amended tax return turbotax S. How to file amended tax return turbotax Individual Income Tax Return) for all tax years affected by the annulment that are not closed by the statute of limitations. How to file amended tax return turbotax The statute of limitations generally does not end until 3 years (including extensions) after the date you file your original return or within 2 years after the date you pay the tax. How to file amended tax return turbotax On the amended return you will change your filing status to single or, if you meet certain requirements, head of household. How to file amended tax return turbotax Married persons. How to file amended tax return turbotax   You are married for the whole year if you are separated but you have not obtained a final decree of divorce or separate maintenance by the last day of your tax year. How to file amended tax return turbotax An interlocutory decree is not a final decree. How to file amended tax return turbotax Same-sex marriage. How to file amended tax return turbotax   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. How to file amended tax return turbotax The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. How to file amended tax return turbotax However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes. How to file amended tax return turbotax For more details, see Publication 501. How to file amended tax return turbotax Exception. How to file amended tax return turbotax   If you live apart from your spouse, under certain circumstances, you may be considered unmarried and can file as head of household. How to file amended tax return turbotax See Head of Household , later. How to file amended tax return turbotax Married Filing Jointly If you are married, you and your spouse can choose to file a joint return. How to file amended tax return turbotax If you file jointly, you both must include all your income, exemptions, deductions, and credits on that return. How to file amended tax return turbotax You can file a joint return even if one of you had no income or deductions. How to file amended tax return turbotax If both you and your spouse have income, you should usually figure your tax on both a joint return and separate returns (using the filing status of married filing separately) to see which gives the two of you the lower combined tax. How to file amended tax return turbotax Nonresident alien. How to file amended tax return turbotax   To file a joint return, at least one of you must be a U. How to file amended tax return turbotax S. How to file amended tax return turbotax citizen or resident alien at the end of the tax year. How to file amended tax return turbotax If either of you was a nonresident alien at any time during the tax year, you can file a joint return only if you agree to treat the nonresident spouse as a resident of the United States. How to file amended tax return turbotax This means that your combined worldwide incomes are subject to U. How to file amended tax return turbotax S. How to file amended tax return turbotax income tax. How to file amended tax return turbotax These rules are explained in Publication 519, U. How to file amended tax return turbotax S. How to file amended tax return turbotax Tax Guide for Aliens. How to file amended tax return turbotax Signing a joint return. How to file amended tax return turbotax   Both you and your spouse generally must sign the return, or it will not be considered a joint return. How to file amended tax return turbotax Joint and individual liability. How to file amended tax return turbotax   Both you and your spouse may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. How to file amended tax return turbotax This means that one spouse may be held liable for all the tax due even if all the income was earned by the other spouse. How to file amended tax return turbotax Divorced taxpayers. How to file amended tax return turbotax   If you are divorced, you are jointly and individually responsible for any tax, interest, and penalties due on a joint return for a tax year ending before your divorce. How to file amended tax return turbotax This responsibility applies even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. How to file amended tax return turbotax Relief from joint liability. How to file amended tax return turbotax   In some cases, a spouse may be relieved of the tax, interest, and penalties on a joint return. How to file amended tax return turbotax You can ask for relief no matter how small the liability. How to file amended tax return turbotax   There are three types of relief available. How to file amended tax return turbotax Innocent spouse relief. How to file amended tax return turbotax Separation of liability, which applies to joint filers who are divorced, widowed, legally separated, or who have not lived together for the 12 months ending on the date election of this relief is filed. How to file amended tax return turbotax Equitable relief. How to file amended tax return turbotax   Married persons who live in community property states, but who did not file joint returns, may also qualify for relief from liability arising from community property law or for equitable relief. How to file amended tax return turbotax See Relief from liability arising from community property law , later, under Community Property. How to file amended tax return turbotax    Each kind of relief has different requirements. How to file amended tax return turbotax You must file Form 8857 to request relief under any of these categories. How to file amended tax return turbotax Publication 971 explains these kinds of relief and who may qualify for them. How to file amended tax return turbotax You can also find information on our website at IRS. How to file amended tax return turbotax gov. How to file amended tax return turbotax Tax refund applied to spouse's debts. How to file amended tax return turbotax   The overpayment shown on your joint return may be used to pay the past-due amount of your spouse's debts. How to file amended tax return turbotax This includes your spouse's federal tax, state income tax, child or spousal support payments, or a federal nontax debt, such as a student loan. How to file amended tax return turbotax You can get a refund of your share of the overpayment if you qualify as an injured spouse. How to file amended tax return turbotax Injured spouse. How to file amended tax return turbotax   You are an injured spouse if you file a joint return and all or part of your share of the overpayment was, or is expected to be, applied against your spouse's past-due debts. How to file amended tax return turbotax An injured spouse can get a refund for his or her share of the overpayment that would otherwise be used to pay the past-due amount. How to file amended tax return turbotax   To be considered an injured spouse, you must: Have made and reported tax payments (such as federal income tax withheld from wages or estimated tax payments), or claimed a refundable tax credit, such as the earned income credit or additional child tax credit on the joint return, and Not be legally obligated to pay the past-due amount. How to file amended tax return turbotax Note. How to file amended tax return turbotax If the injured spouse's permanent home is in a community property state, then the injured spouse must only meet (2). How to file amended tax return turbotax For more information, see Publication 555. How to file amended tax return turbotax    Refunds that involve community property states must be divided according to local law. How to file amended tax return turbotax If you live in a community property state in which all community property is subject to the debts of either spouse, your entire refund is generally used to pay those debts. How to file amended tax return turbotax   If you are an injured spouse, you must file Form 8379 to have your portion of the overpayment refunded to you. How to file amended tax return turbotax Follow the instructions for the form. How to file amended tax return turbotax   If you have not filed your joint return and you know that your joint refund will be offset, file Form 8379 with your return. How to file amended tax return turbotax You should receive your refund within 14 weeks from the date the paper return is filed or within 11 weeks from the date the return is filed electronically. How to file amended tax return turbotax   If you filed your joint return and your joint refund was offset, file Form 8379 by itself. How to file amended tax return turbotax When filed after offset, it can take up to 8 weeks to receive your refund. How to file amended tax return turbotax Do not attach the previously filed tax return, but do include copies of all Forms W-2, Wage and Tax Statement, and W-2G, Certain Gambling Winnings, for both spouses and any Forms 1099 that show income tax withheld. How to file amended tax return turbotax    An injured spouse claim is different from an innocent spouse relief request. How to file amended tax return turbotax An injured spouse uses Form 8379 to request an allocation of the tax overpayment attributed to each spouse. How to file amended tax return turbotax An innocent spouse uses Form 8857 to request relief from joint liability for tax, interest, and penalties on a joint return for items of the other spouse (or former spouse) that were incorrectly reported on or omitted from the joint return. How to file amended tax return turbotax For information on innocent spouses, see Relief from joint liability, earlier. How to file amended tax return turbotax Married Filing Separately If you and your spouse file separate returns, you should each report only your own income, exemptions, deductions, and credits on your individual return. How to file amended tax return turbotax You can file a separate return even if only one of you had income. How to file amended tax return turbotax For information on exemptions you can claim on your separate return, see Exemptions , later. How to file amended tax return turbotax Community or separate income. How to file amended tax return turbotax   If you live in a community property state and file a separate return, your income may be separate income or community income for income tax purposes. How to file amended tax return turbotax For more information, see Community Income under Community Property, later. How to file amended tax return turbotax Separate liability. How to file amended tax return turbotax   If you and your spouse file separately, you each are responsible only for the tax due on your own return. How to file amended tax return turbotax Itemized deductions. How to file amended tax return turbotax   If you and your spouse file separate returns and one of you itemizes deductions, the other spouse cannot use the standard deduction and should also itemize deductions. How to file amended tax return turbotax Table 1. How to file amended tax return turbotax Itemized Deductions on Separate Returns This table shows itemized deductions you can claim on your married filing separate return whether you paid the expenses separately with your own funds or jointly with your spouse. How to file amended tax return turbotax  Caution: If you live in a community property state, these rules do not apply. How to file amended tax return turbotax See Community Property. How to file amended tax return turbotax IF you paid . How to file amended tax return turbotax . How to file amended tax return turbotax . How to file amended tax return turbotax AND you . How to file amended tax return turbotax . How to file amended tax return turbotax . How to file amended tax return turbotax THEN you can deduct on your separate federal return. How to file amended tax return turbotax . How to file amended tax return turbotax . How to file amended tax return turbotax   medical expenses   paid with funds deposited in a joint checking account in which you and your spouse have an equal interest     half of the total medical expenses, subject to certain limits, unless you can show that you alone paid the expenses. How to file amended tax return turbotax     state income tax   file a separate state income tax return     the state income tax you alone paid during the year. How to file amended tax return turbotax         file a joint state income tax return and you and your spouse are jointly and individually liable for the full amount of the state income tax     the state income tax you alone paid during the year. How to file amended tax return turbotax         file a joint state income tax return and you  are liable for only your own share of state  income tax     the smaller of: the state income tax you alone paid during the year, or the total state income tax you and your spouse paid during the year multiplied by the following fraction. How to file amended tax return turbotax The numerator is your gross income and the denominator  is your combined gross income. How to file amended tax return turbotax     property tax   paid the tax on property held as tenants by the entirety     the property tax you alone paid. How to file amended tax return turbotax     mortgage interest   paid the interest on a qualified home1 held  as tenants by the entirety     the mortgage interest you alone paid. How to file amended tax return turbotax     casualty loss   have a casualty loss on a home you own  as tenants by the entirety     half of the loss, subject to the deduction limits. How to file amended tax return turbotax Neither spouse may report the total casualty loss. How to file amended tax return turbotax 1 For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. How to file amended tax return turbotax Dividing itemized deductions. How to file amended tax return turbotax   You may be able to claim itemized deductions on a separate return for certain expenses that you paid separately or jointly with your spouse. How to file amended tax return turbotax See Table 1, later. How to file amended tax return turbotax Separate returns may give you a higher tax. How to file amended tax return turbotax   Some married couples file separate returns because each wants to be responsible only for his or her own tax. How to file amended tax return turbotax There is no joint liability. How to file amended tax return turbotax But in almost all instances, if you file separate returns, you will pay more combined federal tax than you would with a joint return. How to file amended tax return turbotax This is because the following special rules apply if you file a separate return. How to file amended tax return turbotax Your tax rate generally will be higher than it would be on a joint return. How to file amended tax return turbotax Your exemption amount for figuring the alternative minimum tax will be half of that allowed a joint return filer. How to file amended tax return turbotax You cannot take the credit for child and dependent care expenses in most cases. How to file amended tax return turbotax You cannot take the earned income credit. How to file amended tax return turbotax You cannot take the exclusion or credit for adoption expenses in most cases. How to file amended tax return turbotax You cannot take the credit for higher education expenses (American opportunity and lifetime learning credits), the deduction for student loan interest, or the tuition and fees deduction. How to file amended tax return turbotax You cannot exclude the interest from qualified savings bonds that you used for higher education expenses. How to file amended tax return turbotax If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You will have to include in income more (up to 85%) of any social security or equivalent railroad retirement benefits you received. How to file amended tax return turbotax Your income limits that reduce the child tax credit, the retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are half of the limits for a joint return filer. How to file amended tax return turbotax Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). How to file amended tax return turbotax Your basic standard deduction, if allowable, is half of that allowed a joint return filer. How to file amended tax return turbotax See Itemized deductions , earlier. How to file amended tax return turbotax Joint return after separate returns. How to file amended tax return turbotax   If either you or your spouse (or both of you) file a separate return, you generally can change to a joint return within 3 years from the due date (not including extensions) of the separate return or returns. How to file amended tax return turbotax This applies to a return either of you filed claiming married filing separately, single, or head of household filing status. How to file amended tax return turbotax Use Form 1040X to change your filing status. How to file amended tax return turbotax Separate returns after joint return. How to file amended tax return turbotax   After the due date of your return, you and your spouse cannot file separate returns if you previously filed a joint return. How to file amended tax return turbotax Exception. How to file amended tax return turbotax   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. How to file amended tax return turbotax The personal representative has 1 year from the due date (including extensions) of the joint return to make the change. How to file amended tax return turbotax Head of Household Filing as head of household has the following advantages. How to file amended tax return turbotax You can claim the standard deduction even if your spouse files a separate return and itemizes deductions. How to file amended tax return turbotax Your standard deduction is higher than is allowed if you claim a filing status of single or married filing separately. How to file amended tax return turbotax Your tax rate usually will be lower than it is if you claim a filing status of single or married filing separately. How to file amended tax return turbotax You may be able to claim certain credits (such as the dependent care credit and the earned income credit) you cannot claim if your filing status is married filing separately. How to file amended tax return turbotax Income limits that reduce your child tax credit, retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are higher than the income limits if you claim a filing status of married filing separately. How to file amended tax return turbotax Requirements. How to file amended tax return turbotax   You may be able to file as head of household if you meet all the following requirements. How to file amended tax return turbotax You are unmarried or “considered unmarried” on the last day of the year. How to file amended tax return turbotax You paid more than half the cost of keeping up a home for the year. How to file amended tax return turbotax A “qualifying person” lived with you in the home for more than half the year (except for temporary absences, such as school). How to file amended tax return turbotax However, if the “qualifying person” is your dependent parent, he or she does not have to live with you. How to file amended tax return turbotax See Special rule for parent , later, under Qualifying person. How to file amended tax return turbotax Considered unmarried. How to file amended tax return turbotax   You are considered unmarried on the last day of the tax year if you meet all the following tests. How to file amended tax return turbotax You file a separate return. How to file amended tax return turbotax A separate return includes a return claiming married filing separately, single, or head of household filing status. How to file amended tax return turbotax You paid more than half the cost of keeping up your home for the tax year. How to file amended tax return turbotax Your spouse did not live in your home during the last 6 months of the tax year. How to file amended tax return turbotax Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. How to file amended tax return turbotax See Temporary absences , later. How to file amended tax return turbotax Your home was the main home of your child, stepchild, or foster child for more than half the year. How to file amended tax return turbotax (See Qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. How to file amended tax return turbotax ) You must be able to claim an exemption for the child. How to file amended tax return turbotax However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rule described later in Special rule for divorced or separated parents (or parents who live apart) under Exemptions for Dependents. How to file amended tax return turbotax The general rules for claiming an exemption for a dependent are shown later in Table 3. How to file amended tax return turbotax    If you were considered married for part of the year and lived in a community property state (one of the states listed later under Community Property), special rules may apply in determining your income and expenses. How to file amended tax return turbotax See Publication 555 for more information. How to file amended tax return turbotax Nonresident alien spouse. How to file amended tax return turbotax   If your spouse was a nonresident alien at any time during the tax year, and you have not chosen to treat your spouse as a resident alien, you are considered unmarried for head of household purposes. How to file amended tax return turbotax However, your spouse is not a qualifying person for head of household purposes. How to file amended tax return turbotax You must have another qualifying person and meet the other requirements to file as head of household. How to file amended tax return turbotax Keeping up a home. How to file amended tax return turbotax   You are keeping up a home only if you pay more than half the cost of its upkeep for the year. How to file amended tax return turbotax This includes rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. How to file amended tax return turbotax This does not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation for any member of the household. How to file amended tax return turbotax Qualifying person. How to file amended tax return turbotax    Table 2, later, shows who can be a qualifying person. How to file amended tax return turbotax Any person not described in Table 2 is not a qualifying person. How to file amended tax return turbotax   Generally, the qualifying person must live with you for more than half of the year. How to file amended tax return turbotax Table 2. How to file amended tax return turbotax Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. How to file amended tax return turbotax See the text of this publication for the other requirements you must meet to claim head of household filing status. How to file amended tax return turbotax IF the person is your . How to file amended tax return turbotax . How to file amended tax return turbotax . How to file amended tax return turbotax AND . How to file amended tax return turbotax . How to file amended tax return turbotax . How to file amended tax return turbotax THEN that person is . How to file amended tax return turbotax . How to file amended tax return turbotax . How to file amended tax return turbotax   qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2 he or she is single a qualifying person, whether or not you can claim an exemption for the person. How to file amended tax return turbotax     he or she is married and you can claim an exemption for him or her a qualifying person. How to file amended tax return turbotax     he or she is married and you cannot claim an exemption for him or her not a qualifying person. How to file amended tax return turbotax 3     qualifying relative4 who is your father or mother you can claim an exemption for him or her5 a qualifying person. How to file amended tax return turbotax 6     you cannot claim an exemption for him or her not a qualifying person. How to file amended tax return turbotax     qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests) he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 and you can claim an exemption for him or her5 a qualifying person. How to file amended tax return turbotax     he or she did not live with you more than half the year not a qualifying person. How to file amended tax return turbotax     he or she is not related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 and is your qualifying relative only because he or she lived with you all year as a member of your household not a qualifying person. How to file amended tax return turbotax     you cannot claim an exemption for him or her not a qualifying person. How to file amended tax return turbotax   1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. How to file amended tax return turbotax 2 See Table 3, later, for the tests that must be met to be a qualifying child. How to file amended tax return turbotax Note. How to file amended tax return turbotax If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of Divorced or Separated Parents (or Parents Who Live Apart) under Exemptions for Dependents, later. How to file amended tax return turbotax If you are the custodial parent and those rules apply, the child is generally your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. How to file amended tax return turbotax 3 This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. How to file amended tax return turbotax 4 See Table 3, later, for the tests that must be met to be a qualifying relative. How to file amended tax return turbotax 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. How to file amended tax return turbotax See Multiple Support Agreement in Publication 501. How to file amended tax return turbotax 6 See Special rule for parent . How to file amended tax return turbotax Special rule for parent. How to file amended tax return turbotax   If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. How to file amended tax return turbotax However, you must be able to claim an exemption for your father or mother. How to file amended tax return turbotax Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. How to file amended tax return turbotax You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly. How to file amended tax return turbotax Death or birth. How to file amended tax return turbotax   If the person for whom you kept up a home was born or died in 2013, you still may be able to file as head of household. How to file amended tax return turbotax If the person is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. How to file amended tax return turbotax If the person is anyone else, see Publication 501. How to file amended tax return turbotax Temporary absences. How to file amended tax return turbotax   You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, or military service. How to file amended tax return turbotax It must be reasonable to assume that the absent person will return to the home after the temporary absence. How to file amended tax return turbotax You must continue to keep up the home during the absence. How to file amended tax return turbotax Kidnapped child. How to file amended tax return turbotax   You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. How to file amended tax return turbotax You can claim head of household filing status if all the following statements are true. How to file amended tax return turbotax The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. How to file amended tax return turbotax In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. How to file amended tax return turbotax You would have qualified for head of household filing status if the child had not been kidnapped. How to file amended tax return turbotax   This treatment applies for all years until the earlier of: The year the child is returned, The year there is a determination that the child is dead, or The year the child would have reached age 18. How to file amended tax return turbotax More information. How to file amended tax return turbotax   For more information on filing as head of household, see Publication 501. How to file amended tax return turbotax Exemptions You can deduct $3,900 for each exemption you claim in 2013. How to file amended tax return turbotax However, if your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. How to file amended tax return turbotax There are two types of exemptions: personal exemptions and exemptions for dependents. How to file amended tax return turbotax If you are entitled to claim an exemption for a dependent (such as your child), that dependent cannot claim his or her personal exemption on his or her own tax return. How to file amended tax return turbotax Personal Exemptions You can claim your own exemption unless someone else can claim it. How to file amended tax return turbotax If you are married, you may be able to take an exemption for your spouse. How to file amended tax return turbotax These are called personal exemptions. How to file amended tax return turbotax Exemption for Your Spouse Your spouse is never considered your dependent. How to file amended tax return turbotax Joint return. How to file amended tax return turbotax   On a joint return, you can claim one exemption for yourself and one for your spouse. How to file amended tax return turbotax   If your spouse had any gross income, you can claim his or her exemption only if you file a joint return. How to file amended tax return turbotax Separate return. How to file amended tax return turbotax   If you file a separate return, you can take an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. How to file amended tax return turbotax If your spouse is the dependent of another taxpayer, you cannot claim an exemption for your spouse even if the other taxpayer does not actually claim your spouse's exemption. How to file amended tax return turbotax Alimony paid. How to file amended tax return turbotax   If you paid alimony to your spouse, you cannot take an exemption for your spouse. How to file amended tax return turbotax This is because alimony is gross income to the spouse who received it. How to file amended tax return turbotax Divorced or separated spouse. How to file amended tax return turbotax   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. How to file amended tax return turbotax This rule applies even if you provided all of your former spouse's support. How to file amended tax return turbotax Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. How to file amended tax return turbotax You can claim an exemption for a dependent even if your dependent files a return. How to file amended tax return turbotax The term “dependent” means: A qualifying child, or A qualifying relative. How to file amended tax return turbotax Table 3 shows the tests that must be met to be either a qualifying child or qualifying relative, plus the additional requirements for claiming an exemption for a dependent. How to file amended tax return turbotax For detailed information, see Publication 501. How to file amended tax return turbotax   Dependent not allowed a personal exemption. How to file amended tax return turbotax If you can claim an exemption for your dependent, the dependent cannot claim his or her own exemption on his or her own tax return. How to file amended tax return turbotax This is true even if you do not claim the dependent's exemption on your return. How to file amended tax return turbotax It is also true if the decedent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. How to file amended tax return turbotax Table 3. How to file amended tax return turbotax Overview of the Rules for Claiming an Exemption for a Dependent Caution. How to file amended tax return turbotax This table is only an overview of the rules. How to file amended tax return turbotax For details, see Publication 501. How to file amended tax return turbotax • You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. How to file amended tax return turbotax • You cannot claim a married person who files a joint return as a dependent unless that joint return is only a claim for refund and there would be no tax liability for either spouse on separate returns. How to file amended tax return turbotax • You cannot claim a person as a dependent unless that person is a U. How to file amended tax return turbotax S. How to file amended tax return turbotax citizen, U. How to file amended tax return turbotax S. How to file amended tax return turbotax resident alien, U. How to file amended tax return turbotax S. How to file amended tax return turbotax national, or a resident of Canada or Mexico. How to file amended tax return turbotax 1 • You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. How to file amended tax return turbotax   Tests To Be a Qualifying Child   Tests To Be a Qualifying Relative 1. How to file amended tax return turbotax     2. How to file amended tax return turbotax       3. How to file amended tax return turbotax    4. How to file amended tax return turbotax    5. How to file amended tax return turbotax    The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. How to file amended tax return turbotax   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled. How to file amended tax return turbotax   The child must have lived with you for more than half of the year. How to file amended tax return turbotax 2   The child must not have provided more than half of his or her own support for the year. How to file amended tax return turbotax   The child is not filing a joint return for the year (unless that joint return is filed only as a claim for refund of withheld income tax or estimated tax paid). How to file amended tax return turbotax   1. How to file amended tax return turbotax    2. How to file amended tax return turbotax       3. How to file amended tax return turbotax    4. How to file amended tax return turbotax The person cannot be your qualifying child or the qualifying child of anyone else. How to file amended tax return turbotax   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 or (b) must live with you all year as a member of your household 2 (and your relationship must not violate local law). How to file amended tax return turbotax   The person's gross income for the year must be less than $3,900. How to file amended tax return turbotax 3   You must provide more than half of the person's total support for the year. How to file amended tax return turbotax 4 If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. How to file amended tax return turbotax See Special Rule for Qualifying Child of More Than One Person , later, to find out which person is the person entitled to claim the child as a qualifying child. How to file amended tax return turbotax     1 Exception exists for certain adopted children. How to file amended tax return turbotax 2 Exceptions exist for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. How to file amended tax return turbotax 3 Exception exists for persons who are disabled and have income from a sheltered workshop. How to file amended tax return turbotax 4 Exceptions exist for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. How to file amended tax return turbotax See Publication 501. How to file amended tax return turbotax You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. How to file amended tax return turbotax For more information, see the instructions for your tax return if you file Form 1040A or 1040. How to file amended tax return turbotax Children of Divorced or Separated Parents (or Parents Who Live Apart) In most cases, because of the residency test (see item 3 under Tests To Be a Qualifying Child in Table 3), a child of divorced or separated parents is the qualifying child of the custodial parent. How to file amended tax return turbotax However, the child will be treated as the qualifying child of the noncustodial parent if the special rule (discussed next) applies. How to file amended tax return turbotax Special rule for divorced or separated parents (or parents who live apart). How to file amended tax return turbotax   A child will be treated as the qualifying child of his or her noncustodial parent if all four of the following statements are true. How to file amended tax return turbotax The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of the year, whether or not they are or were married. How to file amended tax return turbotax The child received over half of his or her support for the year from the parents. How to file amended tax return turbotax The child is in the custody of one or both parents for more than half of the year. How to file amended tax return turbotax Either of the following applies. How to file amended tax return turbotax The custodial parent signs a written declaration, discussed later, that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches this written declaration to his or her return. How to file amended tax return turbotax (If the decree or agreement went into effect after 1984, see Divorce decree or separation agreement that went into effect after 1984 and before 2009 , later. How to file amended tax return turbotax A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 states that the noncustodial parent can claim the child as a dependent, the decree or agreement was not changed after 1984 to say the noncustodial parent cannot claim the child as a dependent, and the noncustodial parent provides at least $600 for the child's support during 2013. How to file amended tax return turbotax See Child support under pre-1985 agreement , later. How to file amended tax return turbotax Custodial parent and noncustodial parent. How to file amended tax return turbotax   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. How to file amended tax return turbotax The other parent is the noncustodial parent. How to file amended tax return turbotax   If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater number of nights during the rest of the year. How to file amended tax return turbotax   A child is treated as living with a parent for a night if the child sleeps: At that parent's home, whether or not the parent is present, or In the company of the parent, when the child does not sleep at a parent's home (for example, the parent and child are on vacation together). How to file amended tax return turbotax Equal number of nights. How to file amended tax return turbotax   If the child lived with each parent for an equal number of nights during the year, the custodial parent is the parent with the higher adjusted gross income. How to file amended tax return turbotax December 31. How to file amended tax return turbotax   The night of December 31 is treated as part of the year in which it begins. How to file amended tax return turbotax For example, December 31, 2013, is treated as part of 2013. How to file amended tax return turbotax Emancipated child. How to file amended tax return turbotax   If a child is emancipated under state law, the child is treated as not living with either parent. How to file amended tax return turbotax See Examples 5 and 6 . How to file amended tax return turbotax Absences. How to file amended tax return turbotax    If a child was not with either parent on a particular night (because, for example, the child was staying at a friend's house), the child is treated as living with the parent with whom the child normally would have lived for that night, except for the absence. How to file amended tax return turbotax But if it cannot be determined with which parent the child normally would have lived or if the child would not have lived with either parent that night, the child is treated as not living with either parent that night. How to file amended tax return turbotax Parent works at night. How to file amended tax return turbotax   If, due to a parent's nighttime work schedule, a child lives for a greater number of days but not nights with the parent who works at night, that parent is treated as the custodial parent. How to file amended tax return turbotax On a school day, the child is treated as living at the primary residence registered with the school. How to file amended tax return turbotax Example 1 – child lived with one parent greater number of nights. How to file amended tax return turbotax You and your child’s other parent are divorced. How to file amended tax return turbotax In 2013, your child lived with you 210 nights and with the other parent 156 nights. How to file amended tax return turbotax You are the custodial parent. How to file amended tax return turbotax Example 2 – child is away at camp. How to file amended tax return turbotax In 2013, your daughter lives with each parent for alternate weeks. How to file amended tax return turbotax In the summer, she spends 6 weeks at summer camp. How to file amended tax return turbotax During the time she is at camp, she is treated as living with you for 3 weeks and with her other parent, your ex-spouse, for 3 weeks because this is how long she would have lived with each parent if she had not attended summer camp. How to file amended tax return turbotax Example 3 – child lived same number of days with each parent. How to file amended tax return turbotax Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. How to file amended tax return turbotax Your adjusted gross income is $40,000. How to file amended tax return turbotax Your ex-spouse's adjusted gross income is $25,000. How to file amended tax return turbotax You are treated as your son's custodial parent because you have the higher adjusted gross income. How to file amended tax return turbotax Example 4 – child is at parent’s home but with other parent. How to file amended tax return turbotax Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. How to file amended tax return turbotax You become ill and are hospitalized. How to file amended tax return turbotax The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. How to file amended tax return turbotax Your son is treated as living with you during this 10-day period because he was living in your home. How to file amended tax return turbotax Example 5 – child emancipated in May. How to file amended tax return turbotax When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. How to file amended tax return turbotax As a result, he is not considered in the custody of his parents for more than half of the year. How to file amended tax return turbotax The special rule for children of divorced or separated parents (or parents who live apart) does not apply. How to file amended tax return turbotax Example 6 – child emancipated in August. How to file amended tax return turbotax Your daughter lives with you from January 1, 2013, until May 31, 2013, and lives with her other parent, your ex-spouse, from June 1, 2013, through the end of the year. How to file amended tax return turbotax She turns 18 and is emancipated under state law on August 1, 2013. How to file amended tax return turbotax Because she is treated as not living with either parent beginning on August 1, she is treated as living with you the greater number of nights in 2013. How to file amended tax return turbotax You are the custodial parent. How to file amended tax return turbotax Written declaration. How to file amended tax return turbotax    The custodial parent must use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial parent. How to file amended tax return turbotax The noncustodial parent must attach a copy of the form or statement to his or her tax return. How to file amended tax return turbotax   The exemption can be released for 1 year, for a number of specified years (for example, alternate years), or for all future years, as specified in the declaration. How to file amended tax return turbotax Divorce decree or separation agreement that went into effect after 1984 and before 2009. How to file amended tax return turbotax   If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. How to file amended tax return turbotax To be able to do this, the decree or agreement must state all three of the following. How to file amended tax return turbotax The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. How to file amended tax return turbotax The custodial parent will not claim the child as a dependent for the year. How to file amended tax return turbotax The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. How to file amended tax return turbotax   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her return. How to file amended tax return turbotax The cover page (write the other parent's social security number on this page). How to file amended tax return turbotax The pages that include all of the information identified in items (1) through (3) above. How to file amended tax return turbotax The signature page with the other parent's signature and the date of the agreement. How to file amended tax return turbotax Post-2008 divorce decree or separation agreement. How to file amended tax return turbotax   If the decree or agreement went into effect after 2008, a noncustodial parent claiming an exemption for a child cannot attach pages from a divorce decree or separation agreement instead of Form 8332. How to file amended tax return turbotax The custodial parent must sign either a Form 8332 or a similar statement. How to file amended tax return turbotax The only purpose of this statement must be to release the custodial parent's claim to the child's exemption. How to file amended tax return turbotax The noncustodial parent must attach a copy to his or her return. How to file amended tax return turbotax The form or statement must release the custodial parent's claim to the child without any conditions. How to file amended tax return turbotax For example, the release must not depend on the noncustodial parent paying support. How to file amended tax return turbotax    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. How to file amended tax return turbotax Revocation of release of claim to an exemption. How to file amended tax return turbotax   The custodial parent can revoke a release of claim to exemption that he or she previously released to the noncustodial parent on Form 8332 or a similar statement. How to file amended tax return turbotax In order for the revocation to be effective for 2013, the custodial parent must have given (or made reasonable efforts to give) written notice of the revocation to the noncustodial parent in 2012 or earlier. How to file amended tax return turbotax The custodial parent can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to his or her return for each tax year he or she claims the child as a dependent as a result of the revocation. How to file amended tax return turbotax Remarried parent. How to file amended tax return turbotax   If you remarry, the support provided by your new spouse is treated as provided by you. How to file amended tax return turbotax Child support under pre-1985 agreement. How to file amended tax return turbotax   All child support payments actually received from the noncustodial parent under a pre-1985 agreement are considered used for the support of the child, even if such amounts are not actually spent for child support. How to file amended tax return turbotax Example. How to file amended tax return turbotax Under a pre-1985 agreement, the noncustodial parent provides $1,200 for the child's support. How to file amended tax return turbotax This amount is considered support provided by the noncustodial parent even if the $1,200 was actually spent on things other than support. How to file amended tax return turbotax Parents who never married. How to file amended tax return turbotax   The special rule for divorced or separated parents also applies to parents who never married and lived apart at all times during the last 6 months of the year. How to file amended tax return turbotax Alimony. How to file amended tax return turbotax   Payments to your spouse that are includible in his or her gross income as either alimony, separate maintenance payments, or similar payments from an estate or trust, are not treated as a payment for the support of a dependent. How to file amended tax return turbotax Special Rule for Qualifying Child of More Than One Person If your qualifying child is not a qualifying child of anyone else, this special rule does not apply to you and you do not need to read about it. How to file amended tax return turbotax This is also true if your qualifying child is not a qualifying child of anyone else except your spouse with whom you file a joint return. How to file amended tax return turbotax If a child is treated as the qualifying child of the noncustodial parent under the Special rule for divorced or separated parents (or parents who live apart), earlier, see Applying this special rule to divorced or separated parents (or parents who live apart), later. How to file amended tax return turbotax Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. How to file amended tax return turbotax (For a description of these tests, see list items 1 through 5 under Tests To Be a Qualifying Child in Table 3). How to file amended tax return turbotax Although the child meets the conditions to be a qualifying child of each of these persons, only one person can actually use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). How to file amended tax return turbotax The exemption for the child. How to file amended tax return turbotax The child tax credit. How to file amended tax return turbotax Head of household filing status. How to file amended tax return turbotax The credit for child and dependent care expenses. How to file amended tax return turbotax The exclusion from income for dependent care benefits. How to file amended tax return turbotax The earned income credit. How to file amended tax return turbotax The other person cannot take any of these benefits based on this qualifying child. How to file amended tax return turbotax In other words, you and the other person cannot agree to divide these tax benefits between you. How to file amended tax return turbotax The other person cannot take any of these tax benefits unless he or she has a different qualifying child. How to file amended tax return turbotax Tiebreaker rules. How to file amended tax return turbotax   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. How to file amended tax return turbotax If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. How to file amended tax return turbotax If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. How to file amended tax return turbotax If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. How to file amended tax return turbotax If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. How to file amended tax return turbotax If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. How to file amended tax return turbotax If the child's parents file a joint return with each other, this rule can be applied by dividing the parents' total AGI evenly between them; see Publication 501 for details. How to file amended tax return turbotax   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. How to file amended tax return turbotax Example 1—separated parents. How to file amended tax return turbotax You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. How to file amended tax return turbotax In August and September, your son lived with you. How to file amended tax return turbotax For the rest of the year, your son lived with your husband, the boy's father. How to file amended tax return turbotax Your son is a qualifying child of both you and your husband because your son lived with each of you for more than half the year and because he met the relationship, age, support, and joint return tests for both of you. How to file amended tax return turbotax At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the special rule for divorced or separated parents (or parents who live apart) does not apply. How to file amended tax return turbotax You and your husband will file separate returns. How to file amended tax return turbotax Your husband agrees to let you treat your son as a qualifying child. How to file amended tax return turbotax This means, if your husband does not claim your son as a qualifying child, you can claim your son as a dependent and treat him as a qualifying child for the child tax credit and exclusion for dependent care benefits, if you qualify for each of those tax benefits. How to file amended tax return turbotax However, you cannot claim head of household filing status because you and your husband did not live apart the last 6 months of the year. How to file amended tax return turbotax And, as a result of your filing status being married filing separately, you cannot claim the earned income credit or the credit for child and dependent care expenses. How to file amended tax return turbotax Example 2—separated parents claim same child. How to file amended tax return turbotax The facts are the same as in Example 1 except that you and your husband both claim your son as a qualifying child. How to file amended tax return turbotax In this case, only your husband will be allowed to treat your son as a qualifying child. How to file amended tax return turbotax This is because, during 2013, the boy lived with him longer than with you. How to file amended tax return turbotax If you claimed an exemption, the child tax credit, or the exclusion for dependent care benefits for your son, the IRS will disallow your claim to all these tax benefits, unless you have another qualifying child. How to file amended tax return turbotax In addition, because you and your husband did not live apart the last 6 months of the year, your husband cannot claim head of household filing status. How to file amended tax return turbotax And, as a result of his filing status being married filing separately, he cannot claim the earned income credit or the credit for child and dependent care expenses. How to file amended tax return turbotax Applying this special rule to divorced or separated parents (or parents who live apart). How to file amended tax return turbotax   If a child is treated as the qualifying child of the noncustodial parent under the special rule for divorced or separated parents (or parents who live apart) described earlier, only the noncustodial parent can claim an exemption and the child tax credit for the child. How to file amended tax return turbotax However, the noncustodial parent cannot claim the child as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. How to file amended tax return turbotax Only the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for those four tax benefits. How to file amended tax return turbotax If the child is the qualifying child of more than one person for those tax benefits, the tiebreaker rules determine which person can treat the child as a qualifying child. How to file amended tax return turbotax Example 1. How to file amended tax return turbotax You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. How to file amended tax return turbotax Your AGI is $10,000. How to file amended tax return turbotax Your mother's AGI is $25,000. How to file amended tax return turbotax Your son's father does not live with you or your son. How to file amended tax return turbotax Under the rules for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child if he meets all the requirements to do so. How to file amended tax return turbotax Because of this, you cannot claim an exemption or the child tax credit for your son. How to file amended tax return turbotax However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. How to file amended tax return turbotax You and your mother did not have any child care expenses or dependent care benefits, but the boy is a qualifying child of both you and your mother for head of household filing status and the earned income credit because he meets the relationship, age, residency, support, and joint return tests for both you and your mother. How to file amended tax return turbotax (Note: The support test does not apply for the earned income credit. How to file amended tax return turbotax ) However, you agree to let your mother claim your son. How to file amended tax return turbotax This means she can claim him for head of household filing status and the earned income credit if she qualifies for each and if you do not claim him as a qualifying child for the earned income credit. How to file amended tax return turbotax (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. How to file amended tax return turbotax ) Example 2. How to file amended tax return turbotax The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. How to file amended tax return turbotax Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. How to file amended tax return turbotax Example 3. How to file amended tax return turbotax The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the earned income credit. How to file amended tax return turbotax Your mother also claims him as a qualifying child for head of household filing status. How to file amended tax return turbotax You, as the child's parent, will be the only one allowed to claim your son as a qualifying child for the earned income credit. How to file amended tax return turbotax The IRS will disallow your mother's claim to the earned income credit and head of household filing status unless she has another qualifying child. How to file amended tax return turbotax Phaseout of Exemptions The amount you can claim as a deduction for exemptions is reduced once your adjusted gross income (AGI) goes above a certain level for your filing status. How to file amended tax return turbotax These levels are as follows:    Filing Status AGI Level That Reduces Exemption Amount Married filing separately $150,000 Single 250,000 Head of household 275,000 Married filing jointly 300,000 Qualifying widow(er) 300,000 You must reduce the dollar amount of your exemptions by 2% for each $2,500, or part of $2,500 ($1,250 if you are married filing separately), that your AGI exceeds the amount shown above for your filing status. How to file amended tax return turbotax If your AGI exceeds the amount shown above by more than $122,500 ($61,250 if married filing separately), the amount of your deduction for exemptions is reduced to zero. How to file amended tax return turbotax If your AGI exceeds the level for your filing status, use the Deduction for Exemptions Worksheet found in the instructions for Form 1040 or Form 1040NR to figure the amount of your deduction for exemptions. How to file amended tax return turbotax Alimony Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. How to file amended tax return turbotax It does not include voluntary payments that are not made under a divorce or separation instrument. How to file amended tax return turbotax Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. How to file amended tax return turbotax Although this discussion is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. How to file amended tax return turbotax To be alimony, a payment must meet certain requirements. How to file amended tax return turbotax There are some differences between the requirements that apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. How to file amended tax return turbotax The general requirements that apply to payments regardless of when the divorce or separation instrument was executed and the specific requirements that apply to post-1984 instruments (and, in certain cases, some pre-1985 instruments) are discussed in this publication. How to file amended tax return turbotax See, Instruments Executed Before 1985 , later, if you are looking for information on where to find the specific requirements that apply to pre-1985 instruments. How to file amended tax return turbotax Spouse or former spouse. How to file amended tax return turbotax   Unless otherwise stated, the term “spouse” includes former spouse. How to file amended tax return turbotax Divorce or separation instrument. How to file amended tax return turbotax   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 amended tax return turbotax 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 amended tax return turbotax Invalid decree. How to file amended tax return turbotax   Payments under a divorce decree can be alimony even if the decree's validity is in question. How to file amended tax return turbotax A divorce decree is valid for tax purposes until a court having proper jurisdiction holds it invalid. How to file amended tax return turbotax Amended instrument. How to file amended tax return turbotax   An amendment to a divorce decree may change the nature of your payments. How to file amended tax return turbotax Amendments are not ordinarily retroactive for federal tax purposes. How to file amended tax return turbotax However, a retroactive amendment to a divorce decree correcting a clerical error to reflect the original intent of the court will generally be effective retroactively for federal tax purposes. How to file amended tax return turbotax Example 1. How to file amended tax return turbotax A court order retroactively corrected a mathematical error under your divorce decree to express the original intent to spread the payments over more than 10 years. How to file amended tax return turbotax This change also is effective retroactively for federal tax purposes. How to file amended tax return turbotax Example 2. How to file amended tax return turbotax Your original divorce decree did not fix any part of the payment as child support. How to file amended tax return turbotax To reflect the true intention of the court, a court order retroactively corrected the error by designating a part of the payment as child support. How to file amended tax return turbotax The amended order is effective retroactively for federal tax purposes. How to file amended tax return turbotax Deducting alimony paid. How to file amended tax return turbotax   You can deduct alimony you paid, whether or not you itemize deductions on your return. How to file amended tax return turbotax You must file Form 1040. How to file amended tax return turbotax You cannot use Form 1040A, 1040EZ, or 1040NR. How to file amended tax return turbotax Enter the amount of alimony you paid on Form 1040, line 31a. How to file amended tax return turbotax In the space provided on line 31b, enter your spouse's social security number (SSN) or IRS individual taxpayer identification number (ITIN). How to file amended tax return turbotax If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. How to file amended tax return turbotax Show the SSN or ITIN and amount paid to each other recipient on an attached statement. How to file amended tax return turbotax Enter your total payments on line 31a. How to file amended tax return turbotax If you do not provide your spouse's SSN or ITIN, you may have to pay a $50 penalty and your deduction may be disallowed. How to file amended tax return turbotax Reporting alimony received. How to file amended tax return turbotax   Report alimony you received as income on Form 1040, line 11, or on Schedule NEC (Form 1040NR), line 12. How to file amended tax return turbotax You cannot use Form 1040A, 1040EZ, or 1040NR-EZ. How to file amended tax return turbotax    You must give the person who paid the alimony your SSN or ITIN. How to file amended tax return turbotax If you do not, you may have to pay a $50 penalty. How to file amended tax return turbotax Withholding on nonresident aliens. How to file amended tax return turbotax   If you are a U. How to file amended tax return turbotax S. How to file amended tax return turbotax citizen or resident alien and you pay alimony to a nonresident alien spouse, you may have to withhold income tax at a rate of 30% on each payment. How to file amended tax return turbotax However, many tax treaties provide for an exemption from withholding for alimony payments. How to file amended tax return turbotax For more information, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. How to file amended tax return turbotax General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. How to file amended tax return turbotax Payments not alimony. How to file amended tax return turbotax   Not all payments under a divorce or separation instrument are alimony. How to file amended tax return turbotax Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained later under Community Property , Payments to keep up the payer's property, or Use of the payer's property. How to file amended tax return turbotax Example. How to file amended tax return turbotax Under your written separation agreement, your spouse lives rent-free in a home you own and you must pay the mortgage, real estate taxes, insurance, repairs, and utilities for the home. How to file amended tax return turbotax Because you own the home and the debts are yours, your payments for the mortgage, real estate taxes, insurance, and repairs are not alimony. How to file amended tax return turbotax Neither is the value of your spouse's use of the home. How to file amended tax return turbotax If they otherwise qualify, you can deduct the payments for utilities as alimony. How to file amended tax return turbotax Your spouse must report them as income. How to file amended tax return turbotax If you itemize deductions, you can deduct the real estate taxes and, if the home is a qualified home, you can also include the interest on the mortgage in figuring your deductible interest. How to file amended tax return turbotax However, if your spouse owned the home, see Example 2 under Payments to a third party, later. How to file amended tax return turbotax If you owned the home jointly with your spouse, see Table 4. How to file amended tax return turbotax For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. How to file amended tax return turbotax Child support. How to file amended tax return turbotax   To determine whether a payment is child support, see the discussion under Instruments Executed After 1984 , later. How to file amended tax return turbotax If your divorce or separation agreement was executed before 1985, see the 2004 revision of Publication 504 available at www. How to file amended tax return turbotax irs. How to file amended tax return turbotax gov/formspubs. How to file amended tax return turbotax Underpayment. How to file amended tax return turbotax   If both alimony and child support payments are called for by your divorce or separation instrument, and you pay less than the total required, the payments apply first to child support and then to alimony. How to file amended tax return turbotax Example. How to file amended tax return turbotax Your divorce decree calls for you to pay your former spouse $200 a month ($2,400 ($200 x 12) a year) as child support and $150 a month ($1,800 ($150 x 12) a year) as alimony. How to file amended tax return turbotax If you pay the full amount of $4,200 ($2,400 + $1,800) during the year, you can deduct $1,800 as alimony and your former spouse must report $1,800 as alimony received. How to file amended tax return turbotax If you pay only $3,600 during the year, $2,400 is child support. How to file amended tax return turbotax You can deduct only $1,200 ($3,600 – $2,400) as alimony and your former spouse must report $1,200 as alimony received. How to file amended tax return turbotax Payments to a third party. How to file amended tax return turbotax   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 amended tax return turbotax These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. How to file amended tax return turbotax ), taxes, tuition, etc. How to file amended tax return turbotax The payments are treated as received by your spouse and then paid to the third party. How to file amended tax return turbotax Example 1. How to file amended tax return turbotax Under your divorce decree, you must pay your former spouse's medical and dental expenses. How to file amended tax return turbotax If the payments otherwise qualify, you can deduct them as alimony on your return. How to file amended tax return turbotax Your former spouse must report them as alimony received and can include them in figuring deductible medical expenses. How to file amended tax return turbotax Example 2. How to file amended tax return turbotax Under your separation agreement, you must pay the real estate taxes, mortgage payments, and insurance premiums on a home owned by your spouse. How to file amended tax return turbotax If they otherwise qualify, you can deduct the payments as alimony on your return, and your spouse must report them as alimony received. How to file amended tax return turbotax If itemizing deductions, your spouse can deduct the real estate taxes and, if the home is a qualified home, also include the interest on the mortgage in figuring deductible interest. How to file amended tax return turbotax However, if you owned the home, see the example under Payments not alimony , earlier. How to file amended tax return turbotax If you owned the home jointly with your spouse, see Table 4. How to file amended tax return turbotax Life insurance premiums. How to file amended tax return turbotax   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 amended tax return turbotax Payments for jointly-owned home. How to file amended tax return turbotax   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse or former spouse, some of your payments may be alimony. How to file amended tax return turbotax See Table 4. How to file amended tax return turbotax   However, if your spouse owned the home, see Example 2 under Payments to a third party, earlier. How to file amended tax return turbotax If you owned the home, see the example under Payments not alimony , earlier. How to file amended tax return turbotax Table 4. How to file amended tax return turbotax Expenses for a Jointly-Owned Home Use the table below to find how much of your payment is alimony and how much you can claim as an itemized deduction. How to file amended tax return turbotax IF you must pay all of the . How to file amended tax return turbotax . How to file amended tax return turbotax . How to file amended tax return turbotax AND your home is . How to file amended tax return turbotax . How to file amended tax return turbotax . How to file amended tax return turbotax THEN you can deduct and your spouse (or former spouse) must include as alimony . How to file amended tax return turbotax . How to file amended tax return turbotax . How to file amended tax return turbotax AND you can claim as an itemized deduction . How to file amended tax return turbotax . How to file amended tax return turbotax . How to file amended tax return turbotax   mortgage payments (principal and interest) jointly owned half of the total payments half of the interest as interest expense (if the home is a qualified home). How to file amended tax return turbotax 1   real estate taxes and home insurance held as tenants in common half of the total payments half of the real estate taxes2 and none of the home insurance. How to file amended tax return turbotax     held as tenants by the entirety or in joint tenancy none of the payments all of the real estate taxes and none of the home insurance. How to file amended tax return turbotax 1 Your spouse (or former spouse) can deduct the other half of the interest if the home is a qualified home. How to file amended tax return turbotax  2 Your spouse (or former spouse) can deduct the other half of the real estate taxes. How to file amended tax return turbotax Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. How to file amended tax return turbotax Exception for instruments executed before 1985. How to file amended tax return turbotax   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. How to file amended tax return turbotax 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 amended tax return turbotax 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 amended tax return turbotax   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, see the 2004 revision of Publication 504 available at www. How to file amended tax return turbotax irs. How to file amended tax return turbotax gov/formspubs. How to file amended tax return turbotax Example 1. How to file amended tax return turbotax In November 1984, you and your former spouse executed a written separation agreement. How to file amended tax return turbotax In February 1985, a decree of divorce was substituted for the written separation agreement. How to file amended tax return turbotax The decree of divorce did not change the terms for the alimony you pay your former spouse. How to file amended tax return turbotax The decree of divorce is treated as executed before 1985. How to file amended tax return turbotax Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. How to file amended tax return turbotax Example 2. How to file amended tax return turbotax The facts are the same as in Example 1 except that the decree of divorce changed the amount of the alimony. How to file amended tax return turbotax In this example, the decree of divorce is not treated as executed before 1985. How to file amended tax return turbotax The alimony payments are subject to the rules for payments under instruments executed after 1984. How to file amended tax return turbotax Alimony Requirements A payment to or for a spouse under a divorce or separation instrument is alimony if the spouses do not file a joint return with each other and all the following requirements are met. How to file amended tax return turbotax The payment is in cash. How to file amended tax return turbotax The instrument does not designate the payment as not alimony. How to file amended tax return turbotax The spouses are not members of the same household at the time the payments are made. How to file amended tax return turbotax This requirement applies only if the spouses are legally separated under a decree of divorce or separate maintenance. How to file amended tax return turbotax There is no liability to make any payment (in cash or property) after the death of the recipient spouse. How to file amended tax return turbotax The payment is not treated as child support. How to file amended tax return turbotax Each of these requirements is discussed next. How to file amended tax return turbotax Cash payment requirement. How to file amended tax return turbotax   Only cash payments, including checks and money orders, qualify as alimony. How to file amended tax return turbotax The following do not qualify as alimony. How to file amended tax return turbotax Transfers of services or property (including a debt instrument of a third party or an annuity contract). How to file amended tax return turbotax Execution of a debt instrument by the payer. How to file amended tax return turbotax The use of the payer's property. How to file amended tax return turbotax Payments to a third party. How to file amended tax return turbotax   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 amended tax return turbotax See Payments to a third party under General Rules, earlier. How to file amended tax return turbotax   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 amended tax return turbotax The payments are in lieu of payments of alimony directly to your spouse. How to file amended tax return turbotax The written request states that both spouses intend the payments to be treated as alimony. How to file amended tax return turbotax You receive the written request from your spouse before you file your return for the year you made the payments. How to file amended tax return turbotax Payments designated as not alimony. How to file amended tax return turbotax   You and your spouse can designate that otherwise qualifying payments are not alimony. How to file amended tax return turbotax 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 amended tax return turbotax 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 amended tax return turbotax 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 amended tax return turbotax   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 amended tax return turbotax The copy must be attached each year the designation applies. How to file amended tax return turbotax Spouses cannot be members of the same household. How to file amended tax return turbotax   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 amended tax return turbotax A home you formerly shared is considered one household, even if you physically separate yourselves in the home. How to file amended tax return turbotax   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 amended tax return turbotax Exception. How to file amended tax return turbotax   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 amended tax return turbotax Liability for payments after death of recipient spouse. How to file amended tax return turbotax   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 amended tax return turbotax If all of the payments would continue, then none of the payments made before or after the death are alimony. How to file amended tax return turbotax   The divorce or separation instrument does not have to expressly state that the payments cease upon the