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Irs 2012 Tax Return Forms

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Irs 2012 Tax Return Forms

Irs 2012 tax return forms 7. Irs 2012 tax return forms   Ship Passenger Tax Table of Contents A tax of $3 per passenger is imposed on certain ship voyages, as explained later under Taxable situations. Irs 2012 tax return forms The tax is imposed only once for each passenger, either at the time of first embarkation or disembarkation in the United States. Irs 2012 tax return forms The person providing the voyage (the operator of the vessel) is liable for the tax. Irs 2012 tax return forms Voyage. Irs 2012 tax return forms   A voyage is the vessel's journey that includes the outward and homeward trips or passages. Irs 2012 tax return forms The voyage starts when the vessel begins to load passengers and continues until the vessel has completed at least one outward and one homeward passage. Irs 2012 tax return forms The tax may be imposed even if a passenger does not make both an outward and a homeward passage as long as the voyage begins or ends in the United States. Irs 2012 tax return forms Passenger. Irs 2012 tax return forms   A passenger is an individual carried on the vessel other than the Master or a crew member or other individual engaged in the business of the vessel or its owners. Irs 2012 tax return forms Example 1. Irs 2012 tax return forms John Smith works as a guest lecturer. Irs 2012 tax return forms The cruise line hired him for the benefit of the passengers. Irs 2012 tax return forms Therefore, he is engaged in the business of the vessel and is not a passenger. Irs 2012 tax return forms Example 2. Irs 2012 tax return forms Marian Green is a travel agent. Irs 2012 tax return forms She is taking the cruise as a promotional trip to determine if she wants to offer it to her clients. Irs 2012 tax return forms She is a passenger. Irs 2012 tax return forms Taxable situations. Irs 2012 tax return forms   There are two taxable situations. Irs 2012 tax return forms The first situation involves voyages on commercial passenger vessels extending over one or more nights. Irs 2012 tax return forms A voyage extends over one or more nights if it extends for more than 24 hours. Irs 2012 tax return forms A passenger vessel is any vessel with stateroom or berth accommodations for more than 16 passengers. Irs 2012 tax return forms   The second situation involves voyages on a commercial vessel transporting passengers engaged in gambling on the vessel beyond the territorial waters of the United States. Irs 2012 tax return forms Territorial waters of the United States are those waters within the international boundary line between the United States and any contiguous foreign country or within 3 nautical miles (3. Irs 2012 tax return forms 45 statute miles) from low tide on the coastline. Irs 2012 tax return forms If passengers participate as players in any policy game or other lottery, or any other game of chance for money or other thing of value that the owner or operator of the vessel (or their employee, agent, or franchisee) conducts, sponsors, or operates, the voyage is subject to the ship passenger tax. Irs 2012 tax return forms The tax applies regardless of the duration of the voyage. Irs 2012 tax return forms A casual, friendly game of chance with other passengers that is not conducted, sponsored, or operated by the owner or operator is not gambling for determining if the voyage is subject to the ship passenger tax. Irs 2012 tax return forms Exemptions. Irs 2012 tax return forms   The tax does not apply when a vessel is on a voyage of less than 12 hours between 2 points in the United States or if a vessel is owned or operated by a state or local government. Irs 2012 tax return forms Prev  Up  Next   Home   More Online Publications
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The Irs 2012 Tax Return Forms

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