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Irs Amended Return

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Irs Amended Return

Irs amended return Index A Accountable plan, Accountable plans. Irs amended return Additional Medicare Tax, What's New, Introduction, Additional Medicare Tax. Irs amended return Administrators, Teachers or administrators. Irs amended return American Samoa, Residents of Puerto Rico, the U. Irs amended return S. Irs amended return Virgin Islands, Guam, the CNMI, and American Samoa. Irs amended return , Specified U. Irs amended return S. Irs amended return possessions. Irs amended return Assistance (see Tax help) C Cantors, Cantors. Irs amended return Christian Science Practitioners, Table 1. Irs amended return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Christian Science Practitioners and Readers, Practitioners. Irs amended return , Christian Science Practitioners and Readers, Members of the Clergy Readers, Table 1. Irs amended return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Christian Science Practitioners and Readers, Readers. Irs amended return , Christian Science Practitioners and Readers Common-law employee, Common-law employee. Irs amended return Commonwealth of the Northern Mariana Islands (CNMI), Residents of Puerto Rico, the U. Irs amended return S. Irs amended return Virgin Islands, Guam, the CNMI, and American Samoa. Irs amended return , Specified U. Irs amended return S. Irs amended return possessions. Irs amended return Comprehensive example, Comprehensive Example, Attachment 2—John E. Irs amended return White011-00-2222 Worksheet 4. Irs amended return Figuring Net Self-Employment Income for Schedule SE (Form 1040) Credit Earned income, Earned Income Credit Retirement savings contributions, Retirement savings contributions credit. Irs amended return D Deduction for self-employment tax, Deduction for SE Tax E Earned income credit, Earned Income Credit Effective date Exemption from FICA taxes, Effective date. Irs amended return Exemption from self-employment (SE) tax, Effective date of exemption. Irs amended return , Effective date of exemption. Irs amended return Employment status, Employment status for other tax purposes. Irs amended return Estimated tax, Income Tax Withholding and Estimated Tax Exclusion, foreign earned income, Foreign Earned Income Exemption Form 4029, Table 2. Irs amended return The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4029 Form 4361, Table 2. Irs amended return The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4361 From FICA taxes, Exemption From FICA Taxes From self-employment (SE) tax, Exemption From Self-Employment (SE) Tax, Refunds of SE tax paid. Irs amended return F Federal Insurance Contributions Act (see FICA) FICA Earnings covered, Table 1. Irs amended return Are Your Ministerial Earnings* Covered Under FICA or SECA? Effective date of exemption, Effective date. Irs amended return Election to exclude church employees, Election by Church To Exclude Its Employees From FICA Coverage Filing requirements for most taxpayers, Filing Your Return Foreign earned income, Foreign Earned Income Form 1040, Excess rental allowance. Irs amended return , Health Insurance Costs of Self-Employed Ministers, Deduction for SE Tax, Exemption from SE tax. Irs amended return , Form 1040, , 1040-ES, Income Tax Withholding and Estimated Tax 1040X, Refunds of SE tax. Irs amended return , Refunds of SE tax paid. Irs amended return 2106-EZ, 4029, Table 2. Irs amended return The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4029, Exemption from SE tax. Irs amended return 4361, Table 2. Irs amended return The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4361, Exemption from SE tax. Irs amended return 8959, What's New, Introduction, Additional Medicare Tax. Irs amended return 941, Forms 941, 943, and 944. Irs amended return 943, Forms 941, 943, and 944. Irs amended return 944, Forms 941, 943, and 944. Irs amended return Schedule A (Form 1040), Schedule C-EZ (Form 1040), Schedule SE (Form 1040), SS-8, Form SS-8. Irs amended return Free tax services, Free help with your tax return. Irs amended return G Gross income Amounts included in, Amounts included in gross income. Irs amended return Amounts not included in, Amounts not included in gross income. Irs amended return Guam, Residents of Puerto Rico, the U. Irs amended return S. Irs amended return Virgin Islands, Guam, the CNMI, and American Samoa. Irs amended return , Specified U. Irs amended return S. Irs amended return possessions. Irs amended return H Health insurance costs, deductibility, Health Insurance Costs of Self-Employed Ministers Help (see Tax help) Home ownership, exclusion of allowance, Home ownership. Irs amended return , Cantors. Irs amended return House or parsonage, fair rental value, Fair rental value of parsonage. Irs amended return I Income tax Estimated tax, Income Tax Withholding and Estimated Tax Income and expenses, Income Tax: Income and Expenses, Income Tax Withholding and Estimated Tax Withholding, Income Tax Withholding and Estimated Tax Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). Irs amended return K Keogh (H. Irs amended return R. Irs amended return 10) plans, Retirement plans for the self-employed. Irs amended return L Lay employees (see Religious workers) Living abroad, Overseas duty. Irs amended return , Foreign Earned Income M Members of recognized religious sects, Table 1. Irs amended return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Recognized Religious Sects Members of religious orders, Table 1. Irs amended return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Religious Orders, Members of Religious Orders, Members of the Clergy, Refunds of SE tax. Irs amended return , Earnings—Members of Religious Orders Ministerial services, exemption for Christian Science practitioners and readers, Christian Science Practitioners and Readers Members of religious orders, Members of Religious Orders Ministers, Ministers Ministers, Table 1. Irs amended return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Ministers, Ministers defined. Irs amended return , Form SS-8. Irs amended return , Ministers, Members of the Clergy, Refunds of SE tax. Irs amended return , Income Tax: Income and Expenses, Income Tax Withholding and Estimated Tax Retired, Retired ministers. Irs amended return Missionary team, married couple, Married Couple Missionary Team N Nonaccountable plan, Nonaccountable plan. Irs amended return Nonfarm optional method, Nonfarm Optional Method Nonresident aliens, U. Irs amended return S. Irs amended return Citizens and Resident and Nonresident Aliens O Offerings and fees, Amounts included in gross income. Irs amended return , Offerings and Fees Overseas duty, Overseas duty. Irs amended return , Foreign Earned Income P Parsonage allowance, Amounts included in gross income. Irs amended return , Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, Cantors. Irs amended return Publications (see Tax help) Puerto Rico, Residents of Puerto Rico, the U. Irs amended return S. Irs amended return Virgin Islands, Guam, the CNMI, and American Samoa. Irs amended return , Specified U. Irs amended return S. Irs amended return possessions. Irs amended return Q Qualified retirement plan, Retirement plans for the self-employed. Irs amended return R Refunds, self-employment tax, Refunds of SE tax. Irs amended return , Refunds of SE tax paid. Irs amended return Reimbursements, Employee reimbursement arrangements. Irs amended return Religious orders, members of, Table 1. Irs amended return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Religious Orders, Members of Religious Orders, Members of the Clergy, Refunds of SE tax. Irs amended return , Earnings—Members of Religious Orders Religious workers, Table 1. Irs amended return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Coverage of Religious Workers (Church Employees) Rental allowance, Amounts included in gross income. Irs amended return , Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, Rental allowances. Irs amended return , Cantors. Irs amended return Resident aliens, U. Irs amended return S. Irs amended return Citizens and Resident and Nonresident Aliens Retired ministers, Retired ministers. Irs amended return Retirement savings arrangements, Retirement Savings Arrangements Retirement savings contributions credit, Retirement savings contributions credit. Irs amended return Royalty income from books, Books or articles. Irs amended return S SECA, Table 1. Irs amended return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Social Security Coverage Sects, members of recognized religious, Table 1. Irs amended return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Recognized Religious Sects Self-Employment Contributions Act (see SECA) Self-employment tax Deduction, Deduction for SE Tax Exemption, Exemption From Self-Employment (SE) Tax, Refunds of SE tax paid. Irs amended return , Exemption from SE tax. Irs amended return Maximum earnings, Earnings Subject to SE Tax Nonfarm optional method, Nonfarm Optional Method Refunds of, Refunds of SE tax. Irs amended return , Refunds of SE tax paid. Irs amended return Regular method, Regular Method Self-employment, net earnings from, Self-Employment Tax: Figuring Net Earnings, More information. Irs amended return SIMPLE plan, Retirement plans for the self-employed. Irs amended return Simplified employee pension (SEP) plan, Retirement plans for the self-employed. Irs amended return Social security coverage, Social Security Coverage T Tax help, How To Get Tax Help Tax-free income, deductibility of expenses, Expenses Allocable to Tax-Free Income Tax-sheltered annuity plans, Tax-sheltered annuity plans. Irs amended return Teachers, Teachers or administrators. Irs amended return Theological students, Theological students. Irs amended return Traveling evangelists, Traveling evangelists. Irs amended return U U. Irs amended return S. Irs amended return citizens, U. Irs amended return S. Irs amended return Citizens and Resident and Nonresident Aliens U. Irs amended return S. Irs amended return Virgin Islands, Residents of Puerto Rico, the U. Irs amended return S. Irs amended return Virgin Islands, Guam, the CNMI, and American Samoa. Irs amended return , Specified U. Irs amended return S. Irs amended return possessions. Irs amended return V Vow of poverty, Table 1. Irs amended return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Vow of poverty. Irs amended return , Services performed outside the order. Irs amended return , Effect of employee status. Irs amended return , Exemption From Self-Employment (SE) Tax, Earnings—Members of Religious Orders Prev  Up     Home   More Online Publications
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The Irs Amended Return

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