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State Tax Forms And Instructions

1040esForm 1040ezAmend Federal ReturnFile Free State And Federal Taxes2013 1040ez FormState Income Tax Rate ComparisonsFile 1040nr Ez Online FreeIrs Free File 2012How To Amend Previous Tax Returns2012 Tax Forms 1040ezFree Fillable FormsEz Federal Tax Form2010 TurbotaxFree Income Tax HelpFree Tax Forms 20121040ez 2012Irs 2012 Tax Forms 10401040ez 2012 FormFree Tax2009 Tax Form 10401040ez InstructionIrs1040ezIncome Tax PreparationEz 1040 Form 2012Federal Income Tax 1040ez OnlineFree Federal And State Tax E FileMichigan Tax Forms 1040ezFree File State Taxes OnlineTax Amendment FormHow To Amend Tax ReturnTax Forms 1040ez 2014File 2012 Tax Return FreeH&r Block Free Filing1040ez Tax ReturnRevise Tax ReturnHow To Fill Out 1040x Line By LineState Tax Returns FreeHow Do I File Last Year's Taxes 2011Free Tax Filing For Federal And StateIrs Form 1040x

State Tax Forms And Instructions

State tax forms and instructions Index A Abandonment of home, Abandonment. State tax forms and instructions Absence, temporary, Temporary absence. State tax forms and instructions Abstract fees, Settlement fees or closing costs. State tax forms and instructions Address, change of, Reminders Adjusted basis, Adjusted Basis, Adjusted Basis Definition of, Determining Basis Worksheet 1 to figure, Determining Basis, Worksheet 1. State tax forms and instructions Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. State tax forms and instructions Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. State tax forms and instructions Adjusted Basis of Home Sold Adoption Adjusted basis of home for credit claimed, Decreases to Basis Advertising fees, Selling expenses. State tax forms and instructions Amount realized, Amount Realized Appraisal fees, Settlement fees or closing costs. State tax forms and instructions Architect's fees, Construction. State tax forms and instructions Armed forces Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. State tax forms and instructions Assistance (see Tax help) B Back interest, Settlement fees or closing costs. State tax forms and instructions Basis Adjusted basis (see Adjusted basis) Determination of, Determining Basis, Adjusted Basis Other than cost, Basis Other Than Cost Building permit fees, Construction. State tax forms and instructions Business use of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). State tax forms and instructions C Casualties Amounts spent after to restore damaged property, Increases to Basis Deductible casualty losses, Decreases to Basis Disaster as cause of, Specific event safe harbors. State tax forms and instructions Insurance payments for casualty losses, Decreases to Basis Change of address, Reminders Closing costs, Settlement fees or closing costs. State tax forms and instructions Commissions, Selling expenses. State tax forms and instructions , Settlement fees or closing costs. State tax forms and instructions Community property Basis determination, Community property. State tax forms and instructions Condemnation Gain exclusion, Home destroyed or condemned. State tax forms and instructions Ownership and use test when previous home condemned, Previous home destroyed or condemned. State tax forms and instructions Condominiums As main home, Main Home Basis determination, Condominium. State tax forms and instructions Construction costs, Construction. State tax forms and instructions Built by you, Built by you. State tax forms and instructions Cooperative apartments As main home, Main Home Basis determination, Cooperative apartment. State tax forms and instructions Ownership and use tests, Cooperative apartment. State tax forms and instructions Cost as basis, Cost As Basis Credit reports Cost of obtaining, Settlement fees or closing costs. State tax forms and instructions D Date of sale, Date of sale. State tax forms and instructions Death Sale due to, Specific event safe harbors. State tax forms and instructions Spouse's death before sale, ownership and use tests, Sale of main home by surviving spouse. State tax forms and instructions Decreases to basis, Decreases to Basis Depreciation After May 6, 1997, Depreciation after May 6, 1997. State tax forms and instructions Home used for business or rental purposes, Decreases to Basis Destroyed homes Gain exclusion, Home destroyed or condemned. State tax forms and instructions Ownership and use test when previous home destroyed, Previous home destroyed or condemned. State tax forms and instructions Disabilities, individuals with Ownership and use test, Exception for individuals with a disability. State tax forms and instructions Disasters, Specific event safe harbors. State tax forms and instructions Discharge of qualified principal residence indebtedness, Adjusted Basis Divorce Home received from spouse, Home received from spouse. State tax forms and instructions Home transferred to spouse, Transfer to spouse. State tax forms and instructions Ownership and use tests, Home transferred from spouse. State tax forms and instructions Sale due to, Specific event safe harbors. State tax forms and instructions Transfers after July 18, 1984, Transfers after July 18, 1984. State tax forms and instructions Transfers before July 19, 1984, Transfers before July 19, 1984. State tax forms and instructions Use of home after divorce, Use of home after divorce. State tax forms and instructions Doctor's recommendation for sale, Doctor's recommendation safe harbor. State tax forms and instructions E Easements, Decreases to Basis Employee of the intelligence community, Employee of the intelligence community. State tax forms and instructions Employment Change in place of employment, Change in Place of Employment Payment by employer, when job transfer involved, Payment by employer. State tax forms and instructions Energy Conservation subsidies, Decreases to Basis Credit, Decreases to Basis Exclusion of gain, Excluding the Gain, Nonqualified Use Reduced maximum exclusion, Reduced Maximum Exclusion Expatriates, Expatriates. State tax forms and instructions F Federal mortgage subsidies Recapture of, Recapturing (Paying Back) a Federal Mortgage Subsidy Figuring gain or loss, Figuring Gain or Loss, More information. State tax forms and instructions Fire insurance premiums, Settlement fees or closing costs. State tax forms and instructions Foreclosure, Foreclosure or repossession. State tax forms and instructions Foreign Service, Foreign Service member. State tax forms and instructions Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. State tax forms and instructions Form 1040 Reporting sale of home, Reporting the Sale Seller-financed mortgages, Seller-financed mortgage. State tax forms and instructions Form 1040, Schedule A Real estate taxes, Real estate taxes. State tax forms and instructions Form 1040, Schedule D Reporting sale of home, Reporting the Sale Form 1099-S Proceeds from real estate transactions, Date of sale. State tax forms and instructions , Form 1099-S. State tax forms and instructions , Form 1099-S. State tax forms and instructions Form 2119 Sale of home, Adjusted Basis Form 6252 Installment sale income, Installment sale. State tax forms and instructions Form 8828 Recapture tax, How to figure and report the recapture. State tax forms and instructions Form 8960 Net Investment Income Tax, Net Investment Income Tax (NIIT). State tax forms and instructions NIIT, Net Investment Income Tax (NIIT). State tax forms and instructions Form 982 Discharge of indebtedness, Adjusted Basis Free tax services, Free help with your tax return. State tax forms and instructions Future developments, Future Developments G Gain or loss Basis determination, Determining Basis, Adjusted Basis Exclusion of gain, Excluding the Gain Exclusion of gain, nonqualified use, Nonqualified Use Gain on sale, Gain on sale. State tax forms and instructions Loss on sale, Loss on sale. State tax forms and instructions Postponed from sale of previous home before May 7, 1997, Decreases to Basis Worksheet 2 to figure, Worksheet 2. State tax forms and instructions Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. State tax forms and instructions Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. State tax forms and instructions Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. State tax forms and instructions Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. State tax forms and instructions Taxable Gain on Sale of Home Gifts Home received as, Home received as gift. State tax forms and instructions H Health Sale of home due to, Health Help (see Tax help) Homebuyer credit Recapture, Recapture of the post-2008 first-time homebuyer credit. State tax forms and instructions Houseboats As main home, Main Home I Important reminders Change of address, Reminders Home sold with undeducted points, Reminders Improvements Adjusted basis determination, Improvements. State tax forms and instructions Charges for, Settlement fees or closing costs. State tax forms and instructions Receipts and other records, Adjusted Basis Useful life of more than 1 year, Increases to Basis Increases to basis, Increases to Basis Individual taxpayer identification numbers (ITINs), Individual taxpayer identification number (ITIN). State tax forms and instructions Inheritance Home received as, Home acquired from a decedent who died before or after 2010. State tax forms and instructions Installment sales, Installment sale. State tax forms and instructions Involuntary conversion, Specific event safe harbors. State tax forms and instructions ITINs (Individual taxpayer identification numbers), Individual taxpayer identification number (ITIN). State tax forms and instructions J Joint owners not married, Joint owners not married. State tax forms and instructions Joint returns, Jointly owned home. State tax forms and instructions Ownership and use tests, Married Persons L Land Sale of land on which home located, Land. State tax forms and instructions Sale of vacant land, Vacant land. State tax forms and instructions Legal fees, Selling expenses. State tax forms and instructions , Settlement fees or closing costs. State tax forms and instructions , Construction. State tax forms and instructions Legal separation Sale due to, Specific event safe harbors. State tax forms and instructions Like-kind exchange, Sale of home acquired in a like-kind exchange. State tax forms and instructions Living expenses, Reasonable basic living expenses. State tax forms and instructions Loan assumption fees, Settlement fees or closing costs. State tax forms and instructions Loan placement fees, Selling expenses. State tax forms and instructions Loss (see Gain or loss) M Main home Defined, Main Home Factors used to determine, Factors used to determine main home. State tax forms and instructions Property used partly as, Property used partly as your main home. State tax forms and instructions , Property Used Partly for Business or Rental Married taxpayers (see Joint returns) Maximum exclusion, Maximum Exclusion Reduced, Reduced Maximum Exclusion Military (see Armed forces) Missing children, photographs of, Reminders Mobile homes As main home, Main Home More than one home, More than one home. State tax forms and instructions Mortgage fees, Settlement fees or closing costs. State tax forms and instructions Mortgage insurance premiums, Settlement fees or closing costs. State tax forms and instructions Mortgage subsidies Recapturing (paying back) federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Mortgages, seller-financed, Seller-financed mortgage. State tax forms and instructions Moving expense, Settlement fees or closing costs. State tax forms and instructions Multiple births Sale due to, Specific event safe harbors. State tax forms and instructions N Nonqualified use, Nonqualified Use Nonresident aliens Spouse as, transfer of home to, Exception. State tax forms and instructions O Option to buy home, Option to buy. State tax forms and instructions Ownership and use tests, Ownership and Use Tests, Ownership and use tests met at different times. State tax forms and instructions P Partly used for business, Property Used Partly for Business or Rental Personal property Selling price of home not to include, Personal property. State tax forms and instructions Points, Selling expenses. State tax forms and instructions Home sold with undeducted points, Reminders Seller-paid, Seller-paid points. State tax forms and instructions Publications (see Tax help) R Real estate taxes, Settlement fees or closing costs. State tax forms and instructions , Real estate taxes. State tax forms and instructions Deducting in year of sale, Deducting Taxes in the Year of Sale Recapture of federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Recapture of first-time homebuyer credit, Recapture of First-Time Homebuyer Credit Recording fees, Settlement fees or closing costs. State tax forms and instructions Recordkeeping, Adjusted Basis Reduced maximum exclusion, Reduced Maximum Exclusion Worksheet 3, Worksheet 3. State tax forms and instructions Reduced Maximum Exclusion Refinancing, Settlement fees or closing costs. State tax forms and instructions Relatives Sale of home to, Exception for sales to related persons. State tax forms and instructions Remainder interest Sale of, Sale of remainder interest. State tax forms and instructions Remodeling, Improvements. State tax forms and instructions , Exception. State tax forms and instructions (see also Improvements) Rental of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). State tax forms and instructions Before closing, by buyer, Settlement fees or closing costs. State tax forms and instructions Partial use, Property Used Partly for Business or Rental Repairs, Settlement fees or closing costs. State tax forms and instructions , Improvements. State tax forms and instructions , Repairs. State tax forms and instructions (see also Improvements) Reporting the sale, Reporting the Sale, Worksheet 2. State tax forms and instructions Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White Repossession, Foreclosure or repossession. State tax forms and instructions Right-of-ways, Decreases to Basis S Safe harbors Distance safe harbor, Distance safe harbor. State tax forms and instructions Doctor's recommendation for sale, Doctor's recommendation safe harbor. State tax forms and instructions Unforeseeable events, Specific event safe harbors. State tax forms and instructions Sales commissions, Selling expenses. State tax forms and instructions , Settlement fees or closing costs. State tax forms and instructions Sales to related persons, Exception for sales to related persons. State tax forms and instructions Self-employed persons Change in status causing inability to pay basic expenses, Specific event safe harbors. State tax forms and instructions Seller-financed mortgages, Seller-financed mortgage. State tax forms and instructions Seller-paid points, Seller-paid points. State tax forms and instructions Selling expenses, Selling expenses. State tax forms and instructions Selling price, Selling Price Separate returns, Separate returns. State tax forms and instructions Settlement fees, Settlement fees or closing costs. State tax forms and instructions Spouse Death of (see Surviving spouse) Divorce, transfers subsequent to (see Divorce) Survey fees, Settlement fees or closing costs. State tax forms and instructions Surviving spouse Basis determination, Surviving spouse. State tax forms and instructions Ownership and use tests, Sale of main home by surviving spouse. State tax forms and instructions T Tax help, How To Get Tax Help Temporary absence, Temporary absence. State tax forms and instructions Temporary housing, Temporary housing. State tax forms and instructions Title insurance, Settlement fees or closing costs. State tax forms and instructions Title search fees, Settlement fees or closing costs. State tax forms and instructions Trading homes, Trading (exchanging) homes. State tax forms and instructions , Home received as trade. State tax forms and instructions Transfer taxes, Settlement fees or closing costs. State tax forms and instructions , Transfer taxes. State tax forms and instructions Transfer to spouse, Transfer to spouse. State tax forms and instructions After July 18, 1984, Transfers after July 18, 1984. State tax forms and instructions Before July 19, 1984, Transfers before July 19, 1984. State tax forms and instructions TTY/TDD information, How To Get Tax Help U Unemployment, Specific event safe harbors. State tax forms and instructions Unforeseen circumstances, Unforeseen Circumstances Uniformed services (see Armed forces) Use tests, Ownership and Use Tests, Ownership and use tests met at different times. State tax forms and instructions Utilities Charges for installing, Settlement fees or closing costs. State tax forms and instructions Charges related to occupancy of house before closing, Settlement fees or closing costs. State tax forms and instructions Energy conservation subsidy, Decreases to Basis Meter and connection charges for construction, Construction. State tax forms and instructions V Vacant land Sale of, Vacant land. State tax forms and instructions W Worksheets, Worksheets. State tax forms and instructions Adjusted basis (Worksheet 1), Determining Basis, Worksheet 1. State tax forms and instructions Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. State tax forms and instructions Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. State tax forms and instructions Adjusted Basis of Home Sold Gain (or loss), exclusion, and taxable gain (Worksheet 2), Worksheet 2. State tax forms and instructions Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. State tax forms and instructions Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. State tax forms and instructions Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. State tax forms and instructions Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. State tax forms and instructions Taxable Gain on Sale of Home Recordkeeping and, Adjusted Basis Reduced maximum exclusion (Worksheet 3), Worksheet 3. State tax forms and instructions Reduced Maximum Exclusion Prev  Up     Home   More Online Publications
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IRS Media Relations Offices - Contact Numbers

Representatives of national, state and local news media outlets may contact the media relations offices listed below for assistance.

*Please note that these offices are established solely for responding to inquiries from the press (news media).  Questions and account inquiries from the general public and businesses cannot be handled by these offices.

Contactos para Medios en Español  (Spanish Media Contacts)

 

National Media Relations Office
National - International Media Outlets

Telephone
202-317-4000


 

Field Media Relations Office
State - Regional - Local Media Outlets

Telephone

Alabama

615-250-5951

Alaska

206-220-5782

Arizona

602-636-9595

Arkansas

972-308-7252

California - Northern Counties through Marin, Napa, Solano, Sacramento, Amador and Alpine Counties

206-220-5782

California - Central Counties from San Francisco, Contra Costa, San Joaquin and Calaveras Counties through Monterey, San Benito, Madera and Mono Counties

619-615-9500

California - Fresno, Inyo, San Luis Obispo and Santa Barbara Counties

213-576-3157

California - Kern, Kings, Los Angeles, Tulare and Ventura Counties

213-576-3010

California - Imperial, Orange, Riverside, San Bernardino and San Diego Counties

619-615-9500

Colorado

303-603-4646

Connecticut

617-316-2224

Delaware

617-316-2224

District of Columbia - (includes Metro Area) and Baltimore

202-317-4000

Florida

954-423-7640

Georgia

404-338-7886

Hawaii

206-220-5782

Idaho

303-603-4646

Illinois - (includes Chicago Metro Area, Cook, DuPage, Kane, Kendall, Lake, McHenry and Will Counties)

312-292-3530

Illinois - (excludes Chicago Metro Area, Cook, DuPage, Kane, Kendall, Lake, McHenry and Will Counties)

314-612-4516

Indiana

313-234-1800

Iowa

414-231-2828

Kansas

314-612-4516

Kentucky

313-234-1800

Louisiana

281-721-8130

Maine

617-316-2224

Maryland - (excludes Baltimore)

617-316-2224

Massachusetts

617-316-2224

Michigan

313-234-1800

Minnesota

303-603-4646

Mississippi

404-338-7886

Missouri

314-612-4516

Montana

303-603-4646

Nebraska

414-231-2828

Nevada

619-615-9500

New Hampshire

617-316-2224

New Jersey

302-286-1528

New Mexico

602-636-9595

New York

617-316-2224

North Carolina

336-574-6040

North Dakota

303-603-4646

Ohio

614-280-8649

Oklahoma

281-721-8130

Oregon

206-220-5782

Pennsylvania - Eastern (includes Harrisburg, Philadelphia, Reading Scranton and Wilkes-Barre)

302-286-1528

Pennsylvania - Western (includes Erie, Pittsburgh, Johnstown-Altoona and State College)

614-280-8649

Rhode Island

617-316-2224

South Carolina

404-338-7886

South Dakota

303-603-4646

Tennessee

615-250-5951

Texas - Northern (includes Abilene, Amarillo, Dallas, Ft. Worth, Lubbock, Waco and surrounding areas)

972-308-7252

Texas - Southern (includes Austin, Beaumont, College Station, Corpus Christi, El Paso, Houston, Laredo, San Antonio and surrounding areas)

281-721-8130

Texas - Southern (includes Brownsville, Edinburg, Harlingen, McAllen, Weslaco and surrounding areas)

956-365-5177

Utah

602-636-9595

Vermont

617-316-2224

Virginia - (excludes DC Metro Area)

336-574-6040

Virginia - (includes DC Metro Area)

202-317-4000

Washington

206-220-5782

West Virginia

336-574-6040

Wisconsin

414-231-2828

Wyoming

303-603-4646

 

Pacific Territories - American Samoa, Guam and
Northern Mariana Islands
206-220-5782


 

Page Last Reviewed or Updated: 27-Jan-2014

The State Tax Forms And Instructions

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