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Irs Gov Forms

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Irs Gov Forms

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

IRS Tax Tip 2014-08, February 6, 2014

Did you change your name last year? Did your dependent have a name change? If the answer to either question is yes, be sure to notify the Social Security Administration before you file your tax return with the IRS.

This is important because the name on your tax return must match SSA records. If they don’t, you’re likely to get a letter from the IRS about the mismatch. And if you expect a refund, this may delay when you’ll get it.

Be sure to contact SSA if:

  • You got married or divorced and you changed your name.

  • A dependent you claim had a name change. For example, this would apply if you adopted a child and that child’s last name changed.

File Form SS-5, Application for a Social Security Card, with the SSA to let them know about a name change. You can get the form on SSA.gov by calling 800-772-1213 or at an SSA office.

You can file Form SS-5 at an SSA office or by mail. Your new card will have the same SSN as before but will show your new name.

If you have an adopted child who does not have a SSN, use a temporary Adoption Taxpayer Identification Number on your tax form. You can apply for an ATIN by filing Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions, with the IRS. Get the form on IRS.gov or by calling 800-TAX-FORM (800-829-3676).
 

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Page Last Reviewed or Updated: 06-Feb-2014

The Irs Gov Forms

Irs gov forms Publication 1212 - Introductory Material Table of Contents Future Developments Photographs of Missing Children IntroductionOrdering forms and publications. Irs gov forms Tax questions. Irs gov forms Useful Items - You may want to see: Future Developments For the latest information about developments related to Pub. Irs gov forms 1212, such as legislation enacted after it was published, go to www. Irs gov forms irs. Irs gov forms gov/pub1212. Irs gov forms Photographs of Missing Children The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs gov forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs gov forms You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Irs gov forms Introduction This publication has two purposes. Irs gov forms Its primary purpose is to help brokers and other middlemen identify publicly offered original issue discount (OID) debt instruments they may hold as nominees for the true owners, so they can file Forms 1099-OID or Forms 1099-INT as required. Irs gov forms The other purpose of the publication is to help owners of publicly offered OID debt instruments determine how much OID to report on their income tax returns. Irs gov forms The list of publicly offered OID debt instruments (OID list) is on the IRS website. Irs gov forms The original issue discount tables, Sections I-A through III-F, are only available on the IRS website at www. Irs gov forms irs. Irs gov forms gov/pub1212 by clicking the link under Recent Developments. Irs gov forms The tables are posted to the website in late November or early December of each year. Irs gov forms The information on these lists come from the issuers of the debt instruments and from financial publications and is updated annually. Irs gov forms (However, see Debt Instruments Not on the OID List, later. Irs gov forms ) Brokers and other middlemen can rely on this list to determine, for information reporting purposes, whether a debt instrument was issued at a discount and the OID to be reported on information returns. Irs gov forms However, because the information in the list has generally not been verified by the IRS as correct, the following tax matters are subject to change upon examination by the IRS. Irs gov forms The OID reported by owners of a debt instrument on their income tax returns. Irs gov forms The issuer's classification of an instrument as debt for federal income tax purposes. Irs gov forms Instructions for issuers of OID debt instruments. Irs gov forms   In general, issuers of publicly offered OID debt instruments must, within 30 days after the issue date, report information about the instruments to the IRS on Form 8281, Information Return for Publicly Offered Original Issue Discount Instruments. Irs gov forms See the form instructions for more information. Irs gov forms Issuers should report errors in and omissions from the list in writing at the following address:  IRS OID Publication Project SE:W:CAR:MP:T  1111 Constitution Ave. Irs gov forms NW, IR-6526 Washington, D. Irs gov forms C. Irs gov forms 20224 REMIC and CDO information reporting requirements. Irs gov forms   Brokers and other middlemen must follow special information reporting requirements for real estate mortgage investment conduits (REMIC) regular, and collateralized debt obligations (CDO) interests. Irs gov forms The rules are explained in Publication 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)). Irs gov forms   Holders of interests in REMICs and CDOs should see chapter 1 of Publication 550 for information on REMICs and CDOs. Irs gov forms Comments and suggestions. Irs gov forms   We welcome your comments about this publication and your suggestions for future editions. Irs gov forms   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs gov forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs gov forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs gov forms   You can send your comments from www. Irs gov forms irs. Irs gov forms gov/formspubs/. Irs gov forms Click on “More Information” and then on “Comment on Tax Forms and Publications. Irs gov forms ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Irs gov forms Ordering forms and publications. Irs gov forms   Visit www. Irs gov forms irs. Irs gov forms gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Irs gov forms Internal Revenue Service 1201 N. Irs gov forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs gov forms   If you have a tax question, check the information available on IRS. Irs gov forms gov or call 1-800-829-1040. Irs gov forms We cannot answer tax questions sent to any of the preceding addresses. Irs gov forms Useful Items - You may want to see: Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 550 Investment Income and Expenses 938 Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)). Irs gov forms Form (and Instructions) 1096 Annual Summary and Transmittal of U. Irs gov forms S. Irs gov forms Information Returns 1099-B Proceeds From Broker and Barter Exchange Transactions 1099-INT Interest Income 1099-OID Original Issue Discount 8949 Sales and Other Dispositions of Capital Assets Schedule B (Form 1040A or 1040) Interest and Ordinary Dividends Schedule D (Form 1040) Capital Gains and Losses W-8 Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY See How To Get Tax Help near the end of this publication for information about getting publications and forms. Irs gov forms Prev  Up  Next   Home   More Online Publications