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How To File An Extension For 2011 Taxes Free

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How To File An Extension For 2011 Taxes Free

How to file an extension for 2011 taxes free 4. How to file an extension for 2011 taxes free   Filing U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free Tax Returns Table of Contents Who Must FileFiling Requirement if Possession Income Is Excluded When To FileExtension of Time To File Where To File Special Rules for Completing Your U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free Tax ReturnU. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free Armed Forces. How to file an extension for 2011 taxes free Deductions if Possession Income Is Excluded Foreign Tax Credit if Possession Income Is Excluded Self-Employment Tax Additional Medicare Tax Net Investment Income Tax Paying Your TaxesEstimated Tax Double TaxationCompetent Authority Assistance The information in chapter 3 will tell you if a U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free income tax return is required for your situation. How to file an extension for 2011 taxes free If a U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free return is required, your next step is to see if you meet the filing requirements. How to file an extension for 2011 taxes free If you do meet the filing requirements, the information presented in this chapter will help you understand the special procedures involved. How to file an extension for 2011 taxes free This chapter discusses: Filing requirements, When to file your return, Where to send your return, How to adjust your deductions and credits if you are excluding income from American Samoa or Puerto Rico, How to make estimated tax payments and pay self-employment tax, and How to request assistance in resolving instances of double taxation. How to file an extension for 2011 taxes free Who Must File If you are not required to file a possession tax return that includes your worldwide income, you must generally file a U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free income tax return if your gross income is at least the amount shown in Table 4-1, later, for your filing status and age. How to file an extension for 2011 taxes free If you were a bona fide resident of American Samoa or Puerto Rico and are able to exclude your possession income from your U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free tax return, your filing requirement may be less than the amount in Table 4-1. How to file an extension for 2011 taxes free For details, see the information under Filing Requirement if Possession Income Is Excluded , later. How to file an extension for 2011 taxes free Some individuals (such as those who can be claimed as a dependent on another person's return or who owe certain taxes, such as self-employment tax) must file a tax return even though the gross income is less than the amount shown in Table 4-1 for their filing status and age. How to file an extension for 2011 taxes free For more information, see the Form 1040 instructions. How to file an extension for 2011 taxes free Filing Requirement if Possession Income Is Excluded If you were a bona fide resident of American Samoa or Puerto Rico and qualify to exclude possession income on your U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free tax return, you must determine your adjusted filing requirement. How to file an extension for 2011 taxes free Generally, your filing requirement is based on the total of your (and your spouse's if filing a joint return) personal exemption(s) plus your standard deduction. How to file an extension for 2011 taxes free Personal exemption. How to file an extension for 2011 taxes free   When figuring your filing requirement, your personal exemption is allowed in full. How to file an extension for 2011 taxes free Do not reduce it for this purpose. How to file an extension for 2011 taxes free Do not include exemptions for your dependents. How to file an extension for 2011 taxes free Allowable standard deduction. How to file an extension for 2011 taxes free   Unless your filing status is married filing separately, the minimum income level at which you must file a return is based, in part, on the standard deduction for your filing status and age. How to file an extension for 2011 taxes free Because the standard deduction applies to all types of income, it must be divided between your excluded income and income from other sources. How to file an extension for 2011 taxes free Multiply the regular standard deduction for your filing status and age (this is zero if you are married filing a separate return; all others, see Form 1040 instructions) by the following fraction:      Gross income subject to U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free income tax     Gross income from all sources (including excluded possession income)   Example. How to file an extension for 2011 taxes free Barbara Spruce, a U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free citizen, is single, under 65, and a bona fide resident of American Samoa. How to file an extension for 2011 taxes free During 2013, she received $20,000 of income from American Samoa sources (qualifies for exclusion) and $8,000 of income from sources outside the possession (subject to U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free income tax). How to file an extension for 2011 taxes free Her allowable standard deduction for 2013 is figured as follows:   $8,000 $28,000 × $6,100 (regular standard deduction) = $1,743   Adjusted filing requirement. How to file an extension for 2011 taxes free   Figure your adjusted filing requirement by adding the amount of your allowable standard deduction to the amount of your personal exemption. How to file an extension for 2011 taxes free You must file a U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free income tax return if your gross income is at least the amount shown on line 3 of the following worksheet. How to file an extension for 2011 taxes free    1. How to file an extension for 2011 taxes free Enter the allowable standard deduction you figured earlier under Allowable standard deduction . How to file an extension for 2011 taxes free If your filing status is married filing separately, enter -0-   2. How to file an extension for 2011 taxes free Personal exemption. How to file an extension for 2011 taxes free If your filing status is married filing jointly, enter $7,800; if someone can claim you as a dependent, enter -0-; otherwise, enter $3,900   3. How to file an extension for 2011 taxes free Add lines 1 and 2. How to file an extension for 2011 taxes free You must file a U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free income tax return if your gross income from sources outside the relevant possession is at least this amount   Table 4-1. How to file an extension for 2011 taxes free 2013 Filing Requirements Chart for Most Taxpayers IF your filing status is. How to file an extension for 2011 taxes free . How to file an extension for 2011 taxes free . How to file an extension for 2011 taxes free AND at the end of 2013 you were*. How to file an extension for 2011 taxes free . How to file an extension for 2011 taxes free . How to file an extension for 2011 taxes free THEN file a return if your gross income** was at least. How to file an extension for 2011 taxes free . How to file an extension for 2011 taxes free . How to file an extension for 2011 taxes free single under 65 $10,000 65 or older $11,500 married filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 married filing separately any age $3,900 head of household under 65 $12,850 65 or older $14,350 qualifying widow(er)  with dependent child under 65 $16,100 65 or older $17,300 * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. How to file an extension for 2011 taxes free ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States (even if you can exclude part or all of it). How to file an extension for 2011 taxes free Do not include social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013, or (b) one-half of your social security benefits plus your other gross income is more than $25,000 ($32,000 if married filing jointly). How to file an extension for 2011 taxes free If (a) or (b) applies, see the instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. How to file an extension for 2011 taxes free *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900 you must file a return regardless of your age. How to file an extension for 2011 taxes free Example 1. How to file an extension for 2011 taxes free James and Joan Thompson, one over 65, are U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free citizens and bona fide residents of Puerto Rico during the entire tax year. How to file an extension for 2011 taxes free They file a joint income tax return. How to file an extension for 2011 taxes free During 2013, they received $35,000 of income from Puerto Rico sources (qualifies for exclusion) and $6,000 of income from sources outside Puerto Rico (subject to U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free income tax). How to file an extension for 2011 taxes free Their allowable standard deduction for 2013 is figured as follows:   $6,000 $41,000 × $13,400 ( standard deduction for 65 or older (one spouse) ) = $1,961   The Thompsons do not have to file a U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free income tax return because their gross income subject to U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free tax ($6,000) is less than their allowable standard deduction plus their personal exemptions ($1,961+ $7,800= $9,761). How to file an extension for 2011 taxes free Example 2. How to file an extension for 2011 taxes free Barbara Spruce (see Example under Allowable standard deduction, earlier), however, must file a U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free income tax return because her gross income subject to U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free tax ($8,000) is more than her allowable standard deduction plus her personal exemption ($1,743 + $3,900 = $5,643). How to file an extension for 2011 taxes free If you must file a U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free income tax return, you may be able to file a paperless return using IRS e-file. How to file an extension for 2011 taxes free See your form instructions or visit our website at IRS. How to file an extension for 2011 taxes free gov. How to file an extension for 2011 taxes free When To File If you file on a calendar year basis, the due date for filing your U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free income tax return is April 15 following the end of your tax year. How to file an extension for 2011 taxes free If you use a fiscal year (a year ending on the last day of a month other than December), the due date is the 15th day of the 4th month after the end of your fiscal year. How to file an extension for 2011 taxes free If any due date falls on a Saturday, Sunday, or legal holiday, your tax return is due on the next business day. How to file an extension for 2011 taxes free For your 2013 tax return, the due date is April 15, 2014. How to file an extension for 2011 taxes free If you mail your federal tax return, it is considered timely if it bears an official postmark dated on or before the due date, including any extensions. How to file an extension for 2011 taxes free If you use a private delivery service designated by the IRS, generally the postmark date is the date the private delivery service records in its database or marks on the mailing label. How to file an extension for 2011 taxes free See your form instructions for a list of designated private delivery services. How to file an extension for 2011 taxes free Extension of Time To File You can get an extension of time to file your U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free income tax return. How to file an extension for 2011 taxes free Special rules apply for those living outside the United States. How to file an extension for 2011 taxes free Automatic 6-Month Extension If you cannot file your 2013 return by the due date, you can get an automatic 6-month extension of time to file. How to file an extension for 2011 taxes free Example. How to file an extension for 2011 taxes free If your return must be filed by April 15, 2014, you will have until October 15, 2014, to file. How to file an extension for 2011 taxes free Although you are not required to make a payment of the tax you estimate as due, Form 4868 does not extend the time to pay taxes. How to file an extension for 2011 taxes free If you do not pay the amount due by the regular due date (generally April 15), you will owe interest on any unpaid tax from the original due date to the date you pay the tax. How to file an extension for 2011 taxes free You may also be charged penalties (see the Instructions for Form 4868). How to file an extension for 2011 taxes free How to get the automatic extension. How to file an extension for 2011 taxes free   You can get the automatic 6-month extension if you do one of the following by the due date for filing your return. How to file an extension for 2011 taxes free E-file Form 4868 using your personal computer or a tax professional. How to file an extension for 2011 taxes free E-file and pay by credit or debit card. How to file an extension for 2011 taxes free Your payment must be at least $1. How to file an extension for 2011 taxes free You may pay by phone or over the Internet. How to file an extension for 2011 taxes free Do not file Form 4868. How to file an extension for 2011 taxes free File a paper Form 4868. How to file an extension for 2011 taxes free If you are a fiscal year taxpayer, you must file a paper Form 4868. How to file an extension for 2011 taxes free See Form 4868 for information on getting an extension using these options. How to file an extension for 2011 taxes free When to file. How to file an extension for 2011 taxes free   You must request the automatic extension by the due date for your return. How to file an extension for 2011 taxes free You can file your return any time before the 6-month extension period ends. How to file an extension for 2011 taxes free When you file your return. How to file an extension for 2011 taxes free   Enter any payment you made related to the extension of time to file on Form 1040, line 68. How to file an extension for 2011 taxes free If you file Form 1040A, U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free Individual Income Tax Return, or Form 1040EZ, Income Tax Return for Single and Joint Filers With No Dependents, include that payment in your total payments on Form 1040A, line 41, or Form 1040EZ, line 9. How to file an extension for 2011 taxes free Also enter “Form 4868” and the amount paid in the space to the left of the entry space for line 41 or line 9. How to file an extension for 2011 taxes free You cannot ask the Internal Revenue Service to figure your tax if you use the extension of time to file. How to file an extension for 2011 taxes free Individuals Outside the United States and Puerto Rico You are allowed an automatic 2-month extension (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free citizen or resident, and On the due date of your return: You are living outside of the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. How to file an extension for 2011 taxes free However, if you pay the tax due after the regular due date (generally April 15), interest will be charged from April 15 until the date the tax is paid. How to file an extension for 2011 taxes free If you serve in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. How to file an extension for 2011 taxes free For more information, see Publication 3, Armed Forces' Tax Guide. How to file an extension for 2011 taxes free Married taxpayers. How to file an extension for 2011 taxes free   If you file a joint return, only one spouse has to qualify for this automatic extension. How to file an extension for 2011 taxes free However, if you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. How to file an extension for 2011 taxes free How to get the extension. How to file an extension for 2011 taxes free   To use this special automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. How to file an extension for 2011 taxes free (See the situations listed under (2), earlier. How to file an extension for 2011 taxes free ) Extension beyond 2 months. How to file an extension for 2011 taxes free   If you cannot file your 2013 return within the automatic 2-month extension period, you can get an additional 4-month extension, for a total of 6 months. How to file an extension for 2011 taxes free File Form 4868 by the end of the automatic extension period (June 16, 2014 for calendar year taxpayers). How to file an extension for 2011 taxes free Be sure to check the box on Form 4868, line 8, if appropriate. How to file an extension for 2011 taxes free   In addition to this 6-month extension, taxpayers who are out of the country (as defined under (2) earlier) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). How to file an extension for 2011 taxes free   To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. How to file an extension for 2011 taxes free Send the letter by the extended due date (October 15 for calendar year taxpayers) to:  Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA   You will not receive any notification from the IRS unless your request is denied for being untimely. How to file an extension for 2011 taxes free Where To File Use the addresses listed below if you have to file Form 1040 with the United States and you are excluding possession income from American Samoa or Puerto Rico. How to file an extension for 2011 taxes free If you are not including a check or a money order, send your U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free tax return and all attachments to:   Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 USA If you are including a check or a money order, send your U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free tax return and all attachments to:  Internal Revenue Service P. How to file an extension for 2011 taxes free O. How to file an extension for 2011 taxes free Box 1303 Charlotte, NC 28201-1303 USA Also send your U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free return to these addresses if you are attaching Form 5074 or Form 8689. How to file an extension for 2011 taxes free If you are not in either of the above categories, send your return to the address shown in the Form 1040 instructions for the possession or state in which you reside. How to file an extension for 2011 taxes free Special Rules for Completing Your U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free Tax Return If you are not excluding possession income from your U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free tax return, follow the instructions for the specific forms you file. How to file an extension for 2011 taxes free However, you may not qualify to claim the earned income credit (EIC). How to file an extension for 2011 taxes free Earned income credit. How to file an extension for 2011 taxes free   Even if you maintain a household in one of the possessions discussed in this publication that is your main home and the home of your qualifying child, you cannot claim the earned income credit on your U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free tax return. How to file an extension for 2011 taxes free This credit is available only if you maintain the household in the United States or you are serving on extended active duty in the U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free Armed Forces. How to file an extension for 2011 taxes free U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free Armed Forces. How to file an extension for 2011 taxes free   U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. How to file an extension for 2011 taxes free Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. How to file an extension for 2011 taxes free Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. How to file an extension for 2011 taxes free Income from American Samoa or Puerto Rico excluded. How to file an extension for 2011 taxes free   You will not be allowed to take deductions and credits that apply to the excluded income. How to file an extension for 2011 taxes free The additional information you need follows. How to file an extension for 2011 taxes free Deductions if Possession Income Is Excluded Deductions that specifically apply to your excluded possession income, such as employee business expenses, are not allowable on your U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free income tax return. How to file an extension for 2011 taxes free Deductions that do not specifically apply to any particular type of income must be divided between your excluded income from sources in the relevant possession and income from all other sources to find the part that you can deduct on your U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free tax return. How to file an extension for 2011 taxes free Examples of such deductions are alimony payments, the standard deduction, and certain itemized deductions (such as medical expenses, charitable contributions, real estate taxes, and mortgage interest on your home). How to file an extension for 2011 taxes free Figuring the deduction. How to file an extension for 2011 taxes free   To find the part of a deduction that is allowable, multiply the deduction by the following fraction. How to file an extension for 2011 taxes free   Gross income subject to U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free income tax     Gross income from all sources (including excluded possession income)   Adjustments to Income Your adjusted gross income equals your gross income minus certain deductions (adjustments). How to file an extension for 2011 taxes free Moving expense deduction. How to file an extension for 2011 taxes free   Generally, expenses of a move to a possession are directly attributable to wages, salaries, and other earned income from that possession. How to file an extension for 2011 taxes free Likewise, the expenses of a move back to the United States are generally attributable to U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free earned income. How to file an extension for 2011 taxes free   If you are claiming expenses for a move to a relevant possession, how and where you will deduct the expenses depends on your status as a bona fide resident and if any of your possession income is excluded on your U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free tax return. How to file an extension for 2011 taxes free For more information, see Moving expense deduction in chapter 3 under the name of the relevant possession. How to file an extension for 2011 taxes free   If you are claiming expenses for a move from a U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free possession to the United States, use Form 3903 to figure your deductible expenses and enter the amount on Form 1040, line 26. How to file an extension for 2011 taxes free For purposes of deducting moving expenses, the possessions are considered part of the United States. How to file an extension for 2011 taxes free See Publication 521, Moving Expenses, for information about what expenses are deductible. How to file an extension for 2011 taxes free Self-employment tax deduction. How to file an extension for 2011 taxes free   Generally, if you are reporting self-employment income on your U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free return, you can include the deductible part of your self-employment tax on Form 1040, line 27. How to file an extension for 2011 taxes free This is an income tax deduction only; it is not a deduction in figuring net earnings from self-employment (for self-employment tax). How to file an extension for 2011 taxes free   However, if you are a bona fide resident of American Samoa or Puerto Rico and you exclude all of your self-employment income from gross income, you cannot take the deduction on Form 1040, line 27, because the deduction is related to excluded income. How to file an extension for 2011 taxes free   If only part of your self-employment income is excluded, the part of the deduction that is based on the nonexcluded income is allowed. How to file an extension for 2011 taxes free This would happen if, for instance, you have two businesses and only the income from one of them is excludable. How to file an extension for 2011 taxes free   For purposes of the deduction only, figure the self-employment tax on the nonexcluded income by multiplying your total self-employment tax (from Schedule SE (Form 1040)), Self-Employment Tax) by the following fraction. How to file an extension for 2011 taxes free   Self-employment income subject to U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free income tax     Total self-employment income (including excluded possession income)   The result is your self-employment tax on nonexcluded income. How to file an extension for 2011 taxes free Include the deductible part of this amount on Form 1040, line 27. How to file an extension for 2011 taxes free Individual retirement arrangement (IRA) deduction. How to file an extension for 2011 taxes free   Do not take excluded income into account when figuring your deductible IRA contribution. How to file an extension for 2011 taxes free Standard Deduction The standard deduction is composed of the regular standard deduction amount and the additional standard deduction for taxpayers who are blind or age 65 or over. How to file an extension for 2011 taxes free To find the amount you can claim on Form 1040, line 40, first figure your full standard deduction according to the Instructions for Form 1040. How to file an extension for 2011 taxes free Then multiply your full standard deduction by the following fraction. How to file an extension for 2011 taxes free   Gross income subject to U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free income tax     Gross income from all sources (including excluded possession income)   In the space above line 40, enter “Standard deduction modified due to income excluded under section 931 (if American Samoa) or section 933 (if Puerto Rico). How to file an extension for 2011 taxes free ” This calculation may not be the same as the one you used to determine if you need to file a U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free tax return. How to file an extension for 2011 taxes free Itemized Deductions Most itemized deductions do not apply to a particular type of income. How to file an extension for 2011 taxes free However, itemized deductions can be divided into three categories. How to file an extension for 2011 taxes free Those that apply specifically to excluded income, such as employee business expenses, are not deductible. How to file an extension for 2011 taxes free Those that apply specifically to income subject to U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free income tax, which might also be employee business expenses, are fully allowable under the Instructions for Schedule A (Form 1040), Itemized Deductions. How to file an extension for 2011 taxes free Those that do not apply to specific income must be allocated between your gross income subject to U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free income tax and your total gross income from all sources. How to file an extension for 2011 taxes free The example given later shows how to figure the deductible part of each type of expense that is not related to specific income. How to file an extension for 2011 taxes free Example. How to file an extension for 2011 taxes free In 2013, you and your spouse are both under 65 and U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free citizens who are bona fide residents of Puerto Rico during the entire tax year. How to file an extension for 2011 taxes free You file a joint income tax return. How to file an extension for 2011 taxes free During 2013, you earned $20,000 from Puerto Rican sources (excluded from U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free gross income) and your spouse earned $60,000 from the U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free Government. How to file an extension for 2011 taxes free You have $16,000 of itemized deductions that do not apply to any specific type of income. How to file an extension for 2011 taxes free These are medical expenses of $4,000, real estate taxes of $5,000, home mortgage interest of $6,000, and charitable contributions of $1,000 (cash contributions). How to file an extension for 2011 taxes free You determine the amount of each deduction that you can claim on your Schedule A (Form 1040), Itemized Deductions, by multiplying the deduction by the fraction shown under Figuring the deduction , earlier under Deductions if Possession Income is Excluded. How to file an extension for 2011 taxes free   Medical Expenses   $60,000$80,000 × $4,000 = $3,000  (enter on line 1  of Schedule A)     Real Estate Taxes   $60,000$80,000 × $5,000 = $3,750  (enter on line 6  of Schedule A)     Home Mortgage Interest   $60,000$80,000 × $6,000 = $4,500  (enter on line 10 or 11 of  Schedule A)     Charitable Contributions (cash contributions)   $60,000$80,000 × $1,000 = $750  (enter on line 16 of Schedule A)   Enter on Schedule A (Form 1040) only the allowable portion of each deduction. How to file an extension for 2011 taxes free Overall limitation on itemized deductions. How to file an extension for 2011 taxes free   If your adjusted gross income (discussed earlier) is over $300,000 if married filing jointly or qualifying widow(er); $275,000 if head of household; $250,000 if single; or $150,000 if married filing separately; see the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040), to figure your itemized deductions. How to file an extension for 2011 taxes free Personal Exemptions Personal exemptions are allowed in full even if excluding possession income. How to file an extension for 2011 taxes free However, depending upon your adjusted gross income and filing status, the amount you can deduct may be reduced. How to file an extension for 2011 taxes free See the Deduction for Exemptions Worksheet—Line 42 in the instructions for Form 1040. How to file an extension for 2011 taxes free Foreign Tax Credit if Possession Income Is Excluded If you must report American Samoa or Puerto Rico source income on your U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free tax return, you can claim a foreign tax credit for income taxes paid to the possession on that income. How to file an extension for 2011 taxes free However, you cannot claim a foreign tax credit for taxes paid on possession income that is excluded on your U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free tax return. How to file an extension for 2011 taxes free The foreign tax credit is generally figured on Form 1116. How to file an extension for 2011 taxes free If you have income, such as U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free Government wages, that is not excludable, and you also have possession source income that is excludable, you must figure the credit by reducing your foreign taxes paid or accrued by the taxes based on the excluded income. How to file an extension for 2011 taxes free You make this reduction for each separate income category. How to file an extension for 2011 taxes free To find the amount of this reduction, use the following formula for each income category. How to file an extension for 2011 taxes free Excluded income from possession sources less deductible expenses based on that income x Tax paid or accrued to the possession = Reduction in foreign taxes Total income subject to possession tax less deductible expenses based on that income Enter the amount of the reduction on Form 1116, line 12. How to file an extension for 2011 taxes free For more information on the foreign tax credit, see Publication 514. How to file an extension for 2011 taxes free Example. How to file an extension for 2011 taxes free Jason and Lynn Reddy are U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free citizens who were bona fide residents of Puerto Rico during all of 2013. How to file an extension for 2011 taxes free They file a joint tax return. How to file an extension for 2011 taxes free The following table shows their excludable and taxable income for U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free federal income tax purposes. How to file an extension for 2011 taxes free   Taxable   Excludable Jason's wages from  U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free Government $25,000     Lynn's wages from Puerto Rico  corp. How to file an extension for 2011 taxes free     $15,000 Dividend from Puerto Rico corp. How to file an extension for 2011 taxes free doing business in Puerto Rico     200 Dividend from U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free  corp. How to file an extension for 2011 taxes free doing business  in U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free * 1,000     Totals $26,000   $15,200 * Income from sources outside Puerto Rico is taxable. How to file an extension for 2011 taxes free   Jason and Lynn must file 2013 income tax returns with both Puerto Rico and the United States. How to file an extension for 2011 taxes free They have gross income of $26,000 for U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free tax purposes. How to file an extension for 2011 taxes free They paid taxes to Puerto Rico of $4,000 ($3,980 on their wages and $20 on the dividend from the Puerto Rico corporation). How to file an extension for 2011 taxes free They figure their foreign tax credit on two Forms 1116, which they must attach to their U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free return. How to file an extension for 2011 taxes free They fill out one Form 1116 for wages and one Form 1116 for the dividend. How to file an extension for 2011 taxes free Jason and Lynn figure the Puerto Rico taxes on excluded income as follows. How to file an extension for 2011 taxes free   Wages: ($15,000 ÷ $40,000) × $3,980 = $1,493   Dividend: ($200 ÷ $200) × $20 = $20 They enter $1,493 on Form 1116, line 12, for wages and $20 on the second Form 1116, line 12, for the dividend. How to file an extension for 2011 taxes free Self-Employment Tax Self-employment tax includes both social security and Medicare taxes for individuals who are self-employed. How to file an extension for 2011 taxes free A U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free citizen or resident alien who is self-employed must pay self-employment tax on net self-employment earnings of $400 or more. How to file an extension for 2011 taxes free This rule applies whether or not the earnings are excludable from gross income (or whether or not a U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free income tax return must otherwise be filed). How to file an extension for 2011 taxes free Bona fide residents of the possessions discussed in this publication are considered U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free residents for this purpose and are subject to the self-employment tax. How to file an extension for 2011 taxes free Forms to file. How to file an extension for 2011 taxes free   If you have net self-employment income and are subject to self-employment tax, file one of the following with the United States. How to file an extension for 2011 taxes free If you are required to file Form 1040 with the United States, complete Schedule SE (Form 1040) and attach it to your Form 1040. How to file an extension for 2011 taxes free If you are not required to file Form 1040 with the United States and you are a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI, file Form 1040-SS. How to file an extension for 2011 taxes free If you are a resident of Puerto Rico, you can file the Spanish-language Form 1040-PR instead. How to file an extension for 2011 taxes free Do not file forms 1040-SS or 1040-PR with Form 1040. How to file an extension for 2011 taxes free If you are required to pay Additional Medicare Tax (discussed later) on your self-employment income, attach Form 8959, Additional Medicare Tax to Form 1040, Form 1040-SS, or Form 1040-PR, as applicable. How to file an extension for 2011 taxes free Chapter 11 Bankruptcy cases. How to file an extension for 2011 taxes free   While you are a debtor in a chapter 11 bankruptcy case, your net profit or loss from self-employment will be included on the income tax return (Form 1041, U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free Income Tax Return for Estates and Trusts) of the bankruptcy estate. How to file an extension for 2011 taxes free However, you—not the bankruptcy estate—are responsible for paying self-employment tax on your net earnings from self-employment. How to file an extension for 2011 taxes free   Use Schedule SE (Form 1040), Form 1040-SS, or Form 1040-PR, as determined above, to figure your correct amount of self-employment tax. How to file an extension for 2011 taxes free   For other reporting requirements, see Chapter 11 Bankruptcy Cases in the Instructions for Form 1040. How to file an extension for 2011 taxes free Additional Medicare Tax Beginning in 2013, a 0. How to file an extension for 2011 taxes free 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er). How to file an extension for 2011 taxes free Medicare wages and self-employment income are combined to determine if income exceeds the threshold. How to file an extension for 2011 taxes free A self-employment loss should not be considered for purposes of this tax. How to file an extension for 2011 taxes free RRTA compensation should be separately compared to the threshold. How to file an extension for 2011 taxes free Your employer is responsible for withholding the 0. How to file an extension for 2011 taxes free 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000. How to file an extension for 2011 taxes free You should consider this withholding, if applicable, in determining whether you need to make estimated tax payments. How to file an extension for 2011 taxes free There are no special rules for U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free citizens and nonresident aliens living abroad for purposes of this provision. How to file an extension for 2011 taxes free Wages, RRTA compensation, and self-employment income that are subject to Medicare tax will also be subject to Additional Medicare Tax if in excess of the applicable threshold. How to file an extension for 2011 taxes free For more information, see Form 8959, Additional Medicare Tax, and its instructions or visit www. How to file an extension for 2011 taxes free irs. How to file an extension for 2011 taxes free gov and enter the following words in the search box: Additional Medicare Tax. How to file an extension for 2011 taxes free You cannot include the Additional Medicare Tax as a deductible part of your self-employment tax. How to file an extension for 2011 taxes free Net Investment Income Tax Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. How to file an extension for 2011 taxes free 8% tax on the lesser of an individual’s net investment income or the excess of the individual’s modified adjusted gross income over a specified threshold amount. How to file an extension for 2011 taxes free Bona fide residents of Puerto Rico and American Samoa who may have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer’s modified adjusted gross income from non-territory sources exceeds a specified threshold amount. How to file an extension for 2011 taxes free The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. How to file an extension for 2011 taxes free Bona fide residents must take into account any additional tax liability associated with the NIIT when calculating your estimated tax payments. How to file an extension for 2011 taxes free Forms to file. How to file an extension for 2011 taxes free   If you are a bona fide resident of American Samoa and Puerto Rico and you are required to pay the NIIT, you must file Form 1040 with the United States and attach Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts. How to file an extension for 2011 taxes free For more information, see Form 8960 and its instructions. How to file an extension for 2011 taxes free Paying Your Taxes You may find that not all of your income tax has been paid through withholding by either the United States or the possession. How to file an extension for 2011 taxes free This is often true if you have income that is not subject to withholding, such as self-employment, interest, or rental income. How to file an extension for 2011 taxes free In this situation, you may need to make estimated tax payments. How to file an extension for 2011 taxes free Estimated Tax If your estimated income tax obligation is to the United States, use the worksheet in the Form 1040-ES package to figure your estimated tax, including self-employment tax. How to file an extension for 2011 taxes free Include the Additional Medicare Tax and Net Investment Income Tax if applicable. How to file an extension for 2011 taxes free If you are paying by check or money order, use the payment vouchers in the Form 1040-ES package. How to file an extension for 2011 taxes free Or, you can make your payments electronically and not have to file any paper forms. How to file an extension for 2011 taxes free See the Form 1040-ES instructions for information on making payments. How to file an extension for 2011 taxes free Double Taxation Mutual agreement procedures exist to settle issues where there is inconsistent tax treatment between the IRS and the taxing authorities of the following possessions. How to file an extension for 2011 taxes free American Samoa. How to file an extension for 2011 taxes free The Commonwealth of Puerto Rico. How to file an extension for 2011 taxes free The Commonwealth of the Northern Mariana Islands. How to file an extension for 2011 taxes free Guam. How to file an extension for 2011 taxes free The U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free Virgin Islands. How to file an extension for 2011 taxes free These issues usually involve allocations of income, deductions, credits, or allowances between related persons; determinations of residency; and determinations of the source of income and related expenses. How to file an extension for 2011 taxes free Competent Authority Assistance The tax coordination agreements between the United States and the possession tax departments contain provisions allowing the competent authorities of the United States and the relevant possession to resolve, by mutual agreement, inconsistent tax treatment by the two jurisdictions. How to file an extension for 2011 taxes free How to make your request. How to file an extension for 2011 taxes free   Your request for competent authority assistance must include all the information listed in Revenue Procedure 2006-23, 2006-20 I. How to file an extension for 2011 taxes free R. How to file an extension for 2011 taxes free B. How to file an extension for 2011 taxes free 900 available at www. How to file an extension for 2011 taxes free irs. How to file an extension for 2011 taxes free gov/pub/irs-irbs/irb06-49. How to file an extension for 2011 taxes free pdf. How to file an extension for 2011 taxes free    Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free competent authority assistance under tax treaties. How to file an extension for 2011 taxes free As noted, an update to Revenue Procedure 2006-23 will be published in the future. How to file an extension for 2011 taxes free   Your request must be in the form of a letter addressed to the Deputy Commissioner (International) LB&I. How to file an extension for 2011 taxes free It must contain a statement that competent authority assistance is requested under the mutual agreement procedure with the possession. How to file an extension for 2011 taxes free You (or a person having authority to sign your federal return) must sign and date the request. How to file an extension for 2011 taxes free    Send your written request for U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free assistance under this procedure to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, N. How to file an extension for 2011 taxes free W. How to file an extension for 2011 taxes free  Routing: M4-365 Washington, DC 20224 (Attention: TAIT) Nonresident aliens generally must present their initial request for assistance to the relevant possession tax agency. How to file an extension for 2011 taxes free Credit or Refund In addition to the tax assistance request, if you seek a credit or refund of any overpayment of U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free tax paid on the income in question, you should file a claim on Form 1040X, Amended U. How to file an extension for 2011 taxes free S. How to file an extension for 2011 taxes free Individual Income Tax Return. How to file an extension for 2011 taxes free Indicate on the form that a request for assistance under the mutual agreement procedure with the possession has been filed. How to file an extension for 2011 taxes free Attach a copy of the request to the form. How to file an extension for 2011 taxes free Also, you should take whatever steps must be taken under the possession tax code to prevent the expiration of the statutory period for filing a claim for credit or refund of a possession tax. How to file an extension for 2011 taxes free See Revenue Procedure 2006-54 (or its successor), section 9, for complete information. How to file an extension for 2011 taxes free Prev  Up  Next   Home   More Online Publications
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1099-K Reporting Requirements for Payment Settlement Entities

Beginning in January, 2012, payment settlement entities (PSEs) are required by the Housing Assistance Tax Act of 2008 to report on Form 1099-K the following transactions:

  • All payments made in settlement of payment card transactions (e.g., credit card);
  • Payments in settlement of third party network transactions IF:
    -Gross payments to a participating payee exceed $20,000; AND
    -There are more than 200 transactions with the participating payee.

Filing Deadlines & Procedures

Your 1099-Ks are due to merchants by January 31, 2014. Electronically filed 1099-Ks are due to the IRS April 1, 2014 (normally March 31), while paper 1099-Ks are due February 28, 2014.

File your 1099-K electronically through the FIRE (Filing Information Returns Electronically) option. For information, review Publication 1220 (PDF). If you are considering filing on paper, review General Instructions for Certain Information Returns.

Verification Processes

We verify that tax returns are correct and complete using the following processes:

More Information

You can find more about the 1099-K and other information returns at our Third Party Reporting Information Center.

You may also want to see Frequently Asked Question about Backup Withholding

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Page Last Reviewed or Updated: 20-Mar-2014

The How To File An Extension For 2011 Taxes Free

How to file an extension for 2011 taxes free 18. How to file an extension for 2011 taxes free   Alimony Table of Contents IntroductionSpouse or former spouse. How to file an extension for 2011 taxes free Divorce or separation instrument. How to file an extension for 2011 taxes free Useful Items - You may want to see: General RulesMortgage payments. How to file an extension for 2011 taxes free Taxes and insurance. How to file an extension for 2011 taxes free Other payments to a third party. How to file an extension for 2011 taxes free Instruments Executed After 1984Payments to a third party. How to file an extension for 2011 taxes free Exception. How to file an extension for 2011 taxes free Substitute payments. How to file an extension for 2011 taxes free Specifically designated as child support. How to file an extension for 2011 taxes free Contingency relating to your child. How to file an extension for 2011 taxes free Clearly associated with a contingency. How to file an extension for 2011 taxes free How To Deduct Alimony Paid How To Report Alimony Received Recapture Rule Introduction This chapter discusses the rules that apply if you pay or receive alimony. How to file an extension for 2011 taxes free It covers the following topics. How to file an extension for 2011 taxes free What payments are alimony. How to file an extension for 2011 taxes free What payments are not alimony, such as child support. How to file an extension for 2011 taxes free How to deduct alimony you paid. How to file an extension for 2011 taxes free How to report alimony you received as income. How to file an extension for 2011 taxes free Whether you must recapture the tax benefits of alimony. How to file an extension for 2011 taxes free Recapture means adding back in your income all or part of a deduction you took in a prior year. How to file an extension for 2011 taxes free Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. How to file an extension for 2011 taxes free It does not include voluntary payments that are not made under a divorce or separation instrument. How to file an extension for 2011 taxes free Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. How to file an extension for 2011 taxes free Although this chapter is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. How to file an extension for 2011 taxes free To be alimony, a payment must meet certain requirements. How to file an extension for 2011 taxes free Different requirements generally apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. How to file an extension for 2011 taxes free This chapter discusses the rules for payments under instruments executed after 1984. How to file an extension for 2011 taxes free If you need the rules for payments under pre-1985 instruments, get and keep a copy of the 2004 version of Publication 504. How to file an extension for 2011 taxes free That was the last year the information on pre-1985 instruments was included in Publication 504. How to file an extension for 2011 taxes free Use Table 18-1 in this chapter as a guide to determine whether certain payments are considered alimony. How to file an extension for 2011 taxes free Definitions. How to file an extension for 2011 taxes free   The following definitions apply throughout this chapter. How to file an extension for 2011 taxes free Spouse or former spouse. How to file an extension for 2011 taxes free   Unless otherwise stated, the term “spouse” includes former spouse. How to file an extension for 2011 taxes free Divorce or separation instrument. How to file an extension for 2011 taxes free   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 an extension for 2011 taxes free 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 an extension for 2011 taxes free Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. How to file an extension for 2011 taxes free Payments not alimony. How to file an extension for 2011 taxes free   Not all payments under a divorce or separation instrument are alimony. How to file an extension for 2011 taxes free Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained under Community Property in Publication 504, Payments to keep up the payer's property, or Use of the payer's property. How to file an extension for 2011 taxes free Payments to a third party. How to file an extension for 2011 taxes free   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 an extension for 2011 taxes free These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. How to file an extension for 2011 taxes free ), taxes, tuition, etc. How to file an extension for 2011 taxes free The payments are treated as received by your spouse and then paid to the third party. How to file an extension for 2011 taxes free Life insurance premiums. How to file an extension for 2011 taxes free   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 an extension for 2011 taxes free Payments for jointly-owned home. How to file an extension for 2011 taxes free   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse, some of your payments may be alimony. How to file an extension for 2011 taxes free Mortgage payments. How to file an extension for 2011 taxes free   If you must pay all the mortgage payments (principal and interest) on a jointly-owned home, and they otherwise qualify as alimony, you can deduct one-half of the total payments as alimony. How to file an extension for 2011 taxes free If you itemize deductions and the home is a qualified home, you can claim one-half of the interest in figuring your deductible interest. How to file an extension for 2011 taxes free Your spouse must report one-half of the payments as alimony received. How to file an extension for 2011 taxes free If your spouse itemizes deductions and the home is a qualified home, he or she can claim one-half of the interest on the mortgage in figuring deductible interest. How to file an extension for 2011 taxes free Taxes and insurance. How to file an extension for 2011 taxes free   If you must pay all the real estate taxes or insurance on a home held as tenants in common, you can deduct one-half of these payments as alimony. How to file an extension for 2011 taxes free Your spouse must report one-half of these payments as alimony received. How to file an extension for 2011 taxes free If you and your spouse itemize deductions, you can each claim one-half of the real estate taxes and none of the home insurance. How to file an extension for 2011 taxes free    If your home is held as tenants by the entirety or joint tenants, none of your payments for taxes or insurance are alimony. How to file an extension for 2011 taxes free But if you itemize deductions, you can claim all of the real estate taxes and none of the home insurance. How to file an extension for 2011 taxes free Other payments to a third party. How to file an extension for 2011 taxes free   If you made other third-party payments, see Publication 504 to see whether any part of the payments qualifies as alimony. How to file an extension for 2011 taxes free Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. How to file an extension for 2011 taxes free Exception for instruments executed before 1985. How to file an extension for 2011 taxes free   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. How to file an extension for 2011 taxes free 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 an extension for 2011 taxes free 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 an extension for 2011 taxes free   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, get the 2004 version of Publication 504 at www. How to file an extension for 2011 taxes free irs. How to file an extension for 2011 taxes free gov/pub504. How to file an extension for 2011 taxes free Example 1. How to file an extension for 2011 taxes free In November 1984, you and your former spouse executed a written separation agreement. How to file an extension for 2011 taxes free In February 1985, a decree of divorce was substituted for the written separation agreement. How to file an extension for 2011 taxes free The decree of divorce did not change the terms for the alimony you pay your former spouse. How to file an extension for 2011 taxes free The decree of divorce is treated as executed before 1985. How to file an extension for 2011 taxes free Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. How to file an extension for 2011 taxes free Example 2. How to file an extension for 2011 taxes free Assume the same facts as in Example 1 except that the decree of divorce changed the amount of the alimony. How to file an extension for 2011 taxes free In this example, the decree of divorce is not treated as executed before 1985. How to file an extension for 2011 taxes free The alimony payments are subject to the rules for payments under instruments executed after 1984. How to file an extension for 2011 taxes free Alimony requirements. How to file an extension for 2011 taxes free   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 an extension for 2011 taxes free The payment is in cash. How to file an extension for 2011 taxes free The instrument does not designate the payment as not alimony. How to file an extension for 2011 taxes free Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. How to file an extension for 2011 taxes free There is no liability to make any payment (in cash or property) after the death of the recipient spouse. How to file an extension for 2011 taxes free The payment is not treated as child support. How to file an extension for 2011 taxes free Each of these requirements is discussed below. How to file an extension for 2011 taxes free Cash payment requirement. How to file an extension for 2011 taxes free   Only cash payments, including checks and money orders, qualify as alimony. How to file an extension for 2011 taxes free The following do not qualify as alimony. How to file an extension for 2011 taxes free Transfers of services or property (including a debt instrument of a third party or an annuity contract). How to file an extension for 2011 taxes free Execution of a debt instrument by the payer. How to file an extension for 2011 taxes free The use of the payer's property. How to file an extension for 2011 taxes free Payments to a third party. How to file an extension for 2011 taxes free   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 an extension for 2011 taxes free See Payments to a third party under General Rules, earlier. How to file an extension for 2011 taxes free   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 an extension for 2011 taxes free The payments are in lieu of payments of alimony directly to your spouse. How to file an extension for 2011 taxes free The written request states that both spouses intend the payments to be treated as alimony. How to file an extension for 2011 taxes free You receive the written request from your spouse before you file your return for the year you made the payments. How to file an extension for 2011 taxes free Payments designated as not alimony. How to file an extension for 2011 taxes free   You and your spouse can designate that otherwise qualifying payments are not alimony. How to file an extension for 2011 taxes free 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 an extension for 2011 taxes free 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 an extension for 2011 taxes free 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 an extension for 2011 taxes free   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 an extension for 2011 taxes free The copy must be attached each year the designation applies. How to file an extension for 2011 taxes free Spouses cannot be members of the same household. How to file an extension for 2011 taxes free    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 an extension for 2011 taxes free A home you formerly shared is considered one household, even if you physically separate yourselves in the home. How to file an extension for 2011 taxes free   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 an extension for 2011 taxes free Exception. How to file an extension for 2011 taxes free   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 an extension for 2011 taxes free Table 18-1. How to file an extension for 2011 taxes free Alimony Requirements (Instruments Executed After 1984) Payments ARE alimony if all of the following are true: Payments are NOT alimony if any of the following are true: Payments are required by a divorce or separation instrument. How to file an extension for 2011 taxes free Payments are not required by a divorce or separation instrument. How to file an extension for 2011 taxes free Payer and recipient spouse do not file a joint return with each other. How to file an extension for 2011 taxes free Payer and recipient spouse file a joint return with each other. How to file an extension for 2011 taxes free Payment is in cash (including checks or money orders). How to file an extension for 2011 taxes free Payment is: Not in cash, A noncash property settlement, Spouse's part of community income, or To keep up the payer's property. How to file an extension for 2011 taxes free Payment is not designated in the instrument as not alimony. How to file an extension for 2011 taxes free Payment is designated in the instrument as not alimony. How to file an extension for 2011 taxes free Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. How to file an extension for 2011 taxes free Spouses legally separated under a decree of divorce or separate maintenance are members of the same household. How to file an extension for 2011 taxes free Payments are not required after death of the recipient spouse. How to file an extension for 2011 taxes free Payments are required after death of the recipient spouse. How to file an extension for 2011 taxes free Payment is not treated as child support. How to file an extension for 2011 taxes free Payment is treated as child support. How to file an extension for 2011 taxes free These payments are deductible by the payer and includible in income by the recipient. How to file an extension for 2011 taxes free These payments are neither deductible by the payer nor includible in income by the recipient. How to file an extension for 2011 taxes free Liability for payments after death of recipient spouse. How to file an extension for 2011 taxes free   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 an extension for 2011 taxes free If all of the payments would continue, then none of the payments made before or after the death are alimony. How to file an extension for 2011 taxes free   The divorce or separation instrument does not have to expressly state that the payments cease upon the death of your spouse if, for example, the liability for continued payments would end under state law. How to file an extension for 2011 taxes free Example. How to file an extension for 2011 taxes free You must pay your former spouse $10,000 in cash each year for 10 years. How to file an extension for 2011 taxes free Your divorce decree states that the payments will end upon your former spouse's death. How to file an extension for 2011 taxes free You must also pay your former spouse or your former spouse's estate $20,000 in cash each year for 10 years. How to file an extension for 2011 taxes free The death of your spouse would not terminate these payments under state law. How to file an extension for 2011 taxes free The $10,000 annual payments may qualify as alimony. How to file an extension for 2011 taxes free The $20,000 annual payments that do not end upon your former spouse's death are not alimony. How to file an extension for 2011 taxes free Substitute payments. How to file an extension for 2011 taxes free   If you must make any payments in cash or property after your spouse's death as a substitute for continuing otherwise qualifying payments before the death, the otherwise qualifying payments are not alimony. How to file an extension for 2011 taxes free To the extent that your payments begin, accelerate, or increase because of the death of your spouse, otherwise qualifying payments you made may be treated as payments that were not alimony. How to file an extension for 2011 taxes free Whether or not such payments will be treated as not alimony depends on all the facts and circumstances. How to file an extension for 2011 taxes free Example 1. How to file an extension for 2011 taxes free Under your divorce decree, you must pay your former spouse $30,000 annually. How to file an extension for 2011 taxes free The payments will stop at the end of 6 years or upon your former spouse's death, if earlier. How to file an extension for 2011 taxes free Your former spouse has custody of your minor children. How to file an extension for 2011 taxes free The decree provides that if any child is still a minor at your spouse's death, you must pay $10,000 annually to a trust until the youngest child reaches the age of majority. How to file an extension for 2011 taxes free The trust income and corpus (principal) are to be used for your children's benefit. How to file an extension for 2011 taxes free These facts indicate that the payments to be made after your former spouse's death are a substitute for $10,000 of the $30,000 annual payments. How to file an extension for 2011 taxes free Of each of the $30,000 annual payments, $10,000 is not alimony. How to file an extension for 2011 taxes free Example 2. How to file an extension for 2011 taxes free Under your divorce decree, you must pay your former spouse $30,000 annually. How to file an extension for 2011 taxes free The payments will stop at the end of 15 years or upon your former spouse's death, if earlier. How to file an extension for 2011 taxes free The decree provides that if your former spouse dies before the end of the 15-year period, you must pay the estate the difference between $450,000 ($30,000 × 15) and the total amount paid up to that time. How to file an extension for 2011 taxes free For example, if your spouse dies at the end of the tenth year, you must pay the estate $150,000 ($450,000 − $300,000). How to file an extension for 2011 taxes free These facts indicate that the lump-sum payment to be made after your former spouse's death is a substitute for the full amount of the $30,000 annual payments. How to file an extension for 2011 taxes free None of the annual payments are alimony. How to file an extension for 2011 taxes free The result would be the same if the payment required at death were to be discounted by an appropriate interest factor to account for the prepayment. How to file an extension for 2011 taxes free Child support. How to file an extension for 2011 taxes free   A payment that is specifically designated as child support or treated as specifically designated as child support under your divorce or separation instrument is not alimony. How to file an extension for 2011 taxes free The amount of child support may vary over time. How to file an extension for 2011 taxes free Child support payments are not deductible by the payer and are not taxable to the recipient. How to file an extension for 2011 taxes free Specifically designated as child support. How to file an extension for 2011 taxes free   A payment will be treated as specifically designated as child support to the extent that the payment is reduced either: On the happening of a contingency relating to your child, or At a time that can be clearly associated with the contingency. How to file an extension for 2011 taxes free A payment may be treated as specifically designated as child support even if other separate payments are specifically designated as child support. How to file an extension for 2011 taxes free Contingency relating to your child. How to file an extension for 2011 taxes free   A contingency relates to your child if it depends on any event relating to that child. How to file an extension for 2011 taxes free It does not matter whether the event is certain or likely to occur. How to file an extension for 2011 taxes free Events relating to your child include the child's: Becoming employed, Dying, Leaving the household, Leaving school, Marrying, or Reaching a specified age or income level. How to file an extension for 2011 taxes free Clearly associated with a contingency. How to file an extension for 2011 taxes free   Payments that would otherwise qualify as alimony are presumed to be reduced at a time clearly associated with the happening of a contingency relating to your child only in the following situations. How to file an extension for 2011 taxes free The payments are to be reduced not more than 6 months before or after the date the child will reach 18, 21, or local age of majority. How to file an extension for 2011 taxes free The payments are to be reduced on two or more occasions that occur not more than 1 year before or after a different one of your children reaches a certain age from 18 to 24. How to file an extension for 2011 taxes free This certain age must be the same for each child, but need not be a whole number of years. How to file an extension for 2011 taxes free In all other situations, reductions in payments are not treated as clearly associated with the happening of a contingency relating to your child. How to file an extension for 2011 taxes free   Either you or the IRS can overcome the presumption in the two situations above. How to file an extension for 2011 taxes free This is done by showing that the time at which the payments are to be reduced was determined independently of any contingencies relating to your children. How to file an extension for 2011 taxes free For example, if you can show that the period of alimony payments is customary in the local jurisdiction, such as a period equal to one-half of the duration of the marriage, you can overcome the presumption and may be able to treat the amount as alimony. How to file an extension for 2011 taxes free How To Deduct Alimony Paid You can deduct alimony you paid, whether or not you itemize deductions on your return. How to file an extension for 2011 taxes free You must file Form 1040. How to file an extension for 2011 taxes free You cannot use Form 1040A or Form 1040EZ. How to file an extension for 2011 taxes free Enter the amount of alimony you paid on Form 1040, line 31a. How to file an extension for 2011 taxes free In the space provided on line 31b, enter your spouse's social security number (SSN) or individual taxpayer identification number (ITIN). How to file an extension for 2011 taxes free If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. How to file an extension for 2011 taxes free Show the SSN or ITIN and amount paid to each other recipient on an attached statement. How to file an extension for 2011 taxes free Enter your total payments on line 31a. How to file an extension for 2011 taxes free You must provide your spouse's SSN or ITIN. How to file an extension for 2011 taxes free If you do not, you may have to pay a $50 penalty and your deduction may be disallowed. How to file an extension for 2011 taxes free For more information on SSNs and ITINs, see Social Security Number (SSN) in chapter 1. How to file an extension for 2011 taxes free How To Report Alimony Received Report alimony you received as income on Form 1040, line 11. How to file an extension for 2011 taxes free You cannot use Form 1040A or Form 1040EZ. How to file an extension for 2011 taxes free You must give the person who paid the alimony your SSN or ITIN. How to file an extension for 2011 taxes free If you do not, you may have to pay a $50 penalty. How to file an extension for 2011 taxes free Recapture Rule If your alimony payments decrease or end during the first 3 calendar years, you may be subject to the recapture rule. How to file an extension for 2011 taxes free If you are subject to this rule, you have to include in income in the third year part of the alimony payments you previously deducted. How to file an extension for 2011 taxes free Your spouse can deduct in the third year part of the alimony payments he or she previously included in income. How to file an extension for 2011 taxes free The 3-year period starts with the first calendar year you make a payment qualifying as alimony under a decree of divorce or separate maintenance or a written separation agreement. How to file an extension for 2011 taxes free Do not include any time in which payments were being made under temporary support orders. How to file an extension for 2011 taxes free The second and third years are the next 2 calendar years, whether or not payments are made during those years. How to file an extension for 2011 taxes free The reasons for a reduction or end of alimony payments that can require a recapture include: A change in your divorce or separation instrument, A failure to make timely payments, A reduction in your ability to provide support, or A reduction in your spouse's support needs. How to file an extension for 2011 taxes free When to apply the recapture rule. How to file an extension for 2011 taxes free   You are subject to the recapture rule in the third year if the alimony you pay in the third year decreases by more than $15,000 from the second year or the alimony you pay in the second and third years decreases significantly from the alimony you pay in the first year. How to file an extension for 2011 taxes free   When you figure a decrease in alimony, do not include the following amounts. How to file an extension for 2011 taxes free Payments made under a temporary support order. How to file an extension for 2011 taxes free Payments required over a period of at least 3 calendar years that vary because they are a fixed part of your income from a business or property, or from compensation for employment or self-employment. How to file an extension for 2011 taxes free Payments that decrease because of the death of either spouse or the remarriage of the spouse receiving the payments before the end of the third year. How to file an extension for 2011 taxes free Figuring the recapture. How to file an extension for 2011 taxes free   You can use Worksheet 1 in Publication 504 to figure recaptured alimony. How to file an extension for 2011 taxes free Including the recapture in income. How to file an extension for 2011 taxes free   If you must include a recapture amount in income, show it on Form 1040, line 11 (“Alimony received”). How to file an extension for 2011 taxes free Cross out “received” and enter “recapture. How to file an extension for 2011 taxes free ” On the dotted line next to the amount, enter your spouse's last name and SSN or ITIN. How to file an extension for 2011 taxes free Deducting the recapture. How to file an extension for 2011 taxes free   If you can deduct a recapture amount, show it on Form 1040, line 31a (“Alimony paid”). How to file an extension for 2011 taxes free Cross out “paid” and enter “recapture. How to file an extension for 2011 taxes free ” In the space provided, enter your spouse's SSN or ITIN. How to file an extension for 2011 taxes free Prev  Up  Next   Home   More Online Publications