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Irs Ez

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

The 1099-K is an IRS information return for reporting certain payment transactions to improve voluntary tax compliance. You should get a 1099-K by the end of January 2014 if, in 2013 you received payments from:

  • payment card transactions (e.g., debit or credit cards)
  • in settlement of third party payment networks (i.e., online sellers) above the minimum reporting thresholds
    -gross payments that exceed $20,000, AND
    -more than 200 such transactions.

Report 1099-K Income
Report the gross receipts or sales from all business operations in any amounts shown on Form(s) 1099-K.

If you get a Form 1099-K for amounts that belong to another person, or are a co-owner who may need to file a Form 1099-K or other information returns for other owners, check the General Instructions for Certain Information Returns.

If you are an independent contractor, the trade or business should continue to report payments made to you on Form 1099-MISC as they have done in the past. No Form 1099-K should be issued.

Make sure the merchant card or third-party clearing house has your correct Taxpayer Identification Number (TIN) by checking the TIN on Form 1099-K against the TIN you reported on Form W-9.

More Info
If you have questions about the amount reported, contact the filer (see the upper left corner of Form 1099-K). If you have questions about the merchant or third party transaction network, find the contact in the lower left corner of Form 1099-K.

 

 

Page Last Reviewed or Updated: 20-Mar-2014

The Irs Ez

Irs ez 7. Irs ez   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Irs ez Free help with your tax return. Irs ez   You can get free help preparing your return nationwide from IRS-certified volunteers. Irs ez The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Irs ez The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Irs ez Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Irs ez In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Irs ez To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Irs ez gov, download the IRS2Go app, or call 1-800-906-9887. Irs ez   As part of the TCE program, AARP offers the Tax-Aide counseling program. Irs ez To find the nearest AARP Tax-Aide site, visit AARP's website at www. Irs ez aarp. Irs ez org/money/taxaide or call 1-888-227-7669. Irs ez For more information on these programs, go to IRS. Irs ez gov and enter “VITA” in the search box. Irs ez Internet. Irs ez    IRS. Irs ez gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Irs ez Download the free IRS2Go app from the iTunes app store or from Google Play. Irs ez Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Irs ez Check the status of your 2013 refund with the Where's My Refund? application on IRS. Irs ez gov or download the IRS2Go app and select the Refund Status option. Irs ez The IRS issues more than 9 out of 10 refunds in less than 21 days. Irs ez Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Irs ez You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs ez The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Irs ez Use the Interactive Tax Assistant (ITA) to research your tax questions. Irs ez No need to wait on the phone or stand in line. Irs ez The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Irs ez When you reach the response screen, you can print the entire interview and the final response for your records. Irs ez New subject areas are added on a regular basis. Irs ez  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Irs ez gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Irs ez You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Irs ez The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Irs ez When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Irs ez Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Irs ez You can also ask the IRS to mail a return or an account transcript to you. Irs ez Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Irs ez gov or by calling 1-800-908-9946. Irs ez Tax return and tax account transcripts are generally available for the current year and the past three years. Irs ez Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Irs ez Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Irs ez If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Irs ez Check the status of your amended return using Where's My Amended Return? Go to IRS. Irs ez gov and enter Where's My Amended Return? in the search box. Irs ez You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Irs ez It can take up to 3 weeks from the date you mailed it to show up in our system. Irs ez Make a payment using one of several safe and convenient electronic payment options available on IRS. Irs ez gov. Irs ez Select the Payment tab on the front page of IRS. Irs ez gov for more information. Irs ez Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Irs ez Figure your income tax withholding with the IRS Withholding Calculator on IRS. Irs ez gov. Irs ez Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Irs ez Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Irs ez gov. Irs ez Request an Electronic Filing PIN by going to IRS. Irs ez gov and entering Electronic Filing PIN in the search box. Irs ez Download forms, instructions and publications, including accessible versions for people with disabilities. Irs ez Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Irs ez gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Irs ez An employee can answer questions about your tax account or help you set up a payment plan. Irs ez Before you visit, check the Office Locator on IRS. Irs ez gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Irs ez If you have a special need, such as a disability, you can request an appointment. Irs ez Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Irs ez Apply for an Employer Identification Number (EIN). Irs ez Go to IRS. Irs ez gov and enter Apply for an EIN in the search box. Irs ez Read the Internal Revenue Code, regulations, or other official guidance. Irs ez Read Internal Revenue Bulletins. Irs ez Sign up to receive local and national tax news and more by email. Irs ez Just click on “subscriptions” above the search box on IRS. Irs ez gov and choose from a variety of options. Irs ez    Phone. Irs ez You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Irs ez Download the free IRS2Go app from the iTunes app store or from Google Play. Irs ez Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Irs ez gov, or download the IRS2Go app. Irs ez Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Irs ez The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Irs ez Most VITA and TCE sites offer free electronic filing. Irs ez Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Irs ez Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Irs ez Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Irs ez If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Irs ez The IRS issues more than 9 out of 10 refunds in less than 21 days. Irs ez Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Irs ez Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Irs ez The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Irs ez Note, the above information is for our automated hotline. Irs ez Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Irs ez Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Irs ez You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Irs ez It can take up to 3 weeks from the date you mailed it to show up in our system. Irs ez Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Irs ez You should receive your order within 10 business days. Irs ez Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Irs ez If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Irs ez Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Irs ez The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Irs ez These individuals can also contact the IRS through relay services such as the Federal Relay Service. Irs ez    Walk-in. Irs ez You can find a selection of forms, publications and services — in-person. Irs ez Products. Irs ez You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Irs ez Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Irs ez Services. Irs ez You can walk in to your local TAC for face-to-face tax help. Irs ez An employee can answer questions about your tax account or help you set up a payment plan. Irs ez Before visiting, use the Office Locator tool on IRS. Irs ez gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Irs ez    Mail. Irs ez You can send your order for forms, instructions, and publications to the address below. Irs ez You should receive a response within 10 business days after your request is received. Irs ez Internal Revenue Service 1201 N. Irs ez Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Irs ez The Taxpayer Advocate Service (TAS) is your voice at the IRS. Irs ez Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Irs ez   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Irs ez We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Irs ez You face (or your business is facing) an immediate threat of adverse action. Irs ez You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Irs ez   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Irs ez Here's why we can help: TAS is an independent organization within the IRS. Irs ez Our advocates know how to work with the IRS. Irs ez Our services are free and tailored to meet your needs. Irs ez We have offices in every state, the District of Columbia, and Puerto Rico. Irs ez   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Irs ez   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Irs ez If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Irs ez Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Irs ez Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Irs ez Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Irs ez Prev  Up  Next   Home   More Online Publications