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Tax Filing 2014

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Tax Filing 2014

Tax filing 2014 Publication 3402 - Additional Material Prev  Up  Next   Home   More Online Publications
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Se Pudiera Estar Terminando el Plazo – Marzo 31 Es Una Fecha Importante

Consideraciones de La Ley del Cuidado de Salud para 2014

 

HC-TT-2014-11SP

Para la mayoría de personas, la Ley de Cuidado de Salud a Bajo Precio no afecta las declaraciones de impuestos por ingresos de 2013 que están presentando en 2014. Sin embargo, algunas personas pudieran tener que tomar decisiones importantes para el 31 de marzo de 2014, la fecha límite para la matrícula abierta. 

A continuación hay cinco cosas acerca de la ley del cuidado de salud que usted pudiera tener que tomar en consideración pronto.

  •  Asegurado Actualmente – Sin Cambio: Si usted está asegurado actualmente no necesita hacer nada más que seguir con su seguro.

  • No Está Asegurado – Regístrese para el 31 de Marzo: El periodo de matricula abierta para comprar cobertura de seguro médico a través del Mercado de Seguros de Salud para 2014 continua hasta el 31 de marzo de 2014. Cuando usted obtiene seguro médico a través del mercado, usted pudiera tener disponibles pagos adelantados del crédito tributario de primas que le ayudarán a reducir de inmediato sus primas mensuales. Infórmese en CuidadoDeSalud.gov.

  • Crédito Tributario de Primas para Reducir Su Prima Mensual: Si usted obtiene seguro a través del Mercado, usted pudiera ser elegible para reclamar el crédito tributario de primas. Usted puede elegir que pagos adelantados del crédito tributario sean enviados directamente a su asegurador durante el 2014, o esperar a reclamar el crédito al presentar su declaración de impuestos en el 2015. Si usted elije que se envíen pagos adelantados a su asegurador, usted tendrá que reconciliar los pagos en su declaración de impuestos de 2014, la cual será presentada en 2015. Si usted ya está recibiendo pagos adelantados del crédito, no tendrá que hacer nada por el momento a menos que haya un cambio en sus circunstancias. Obtenga más información.

  • Cambio de Circunstancias: Si está recibiendo pagos adelantados del crédito tributario de primas para ayudarle a pagar por su cobertura de seguro médico, usted debería reportar los cambios en su vida, tales como cambios en sus ingresos, estado civil o en el tamaño de su familia, al Mercado. Reportar los cambios le ayudará a cerciorarse de que está recibiendo la cantidad adecuada en pagos por adelantado del crédito tributario de primas.

  • Pagos de Responsabilidad Compartida para Individuos: A partir de enero de 2014, usted y su familia han tenido el requisito de tener cobertura de seguro médico o tener una exención de cobertura.  La mayoría de personas ya tiene cobertura de seguro médico calificada. Estas personas no tendrán que hacer nada más que mantener esa cobertura a lo largo de 2014. Si usted puede costear cobertura pero decide no comprarla y permanecer sin seguro, usted podría tener que efectuar un pago de responsabilidad compartida para personas físicas al presentar su declaración de impuestos en el 2015. Obtenga más información.

 

Información Adicional

Infórmese sobre las disposiciones tributarias de la ley del cuidado de salud en IRS.gov/aca (español). 

Infórmese sobre el Mercado de Seguros de Salud en CuidadoDeSalud.gov.

Para recibir por email copias de los consejos tributarios del IRS en inglés, suscríbase en www.irs.gov/uac/Subscribe-to-IRS-Tax-Tips. Para los consejos tributarios del IRS en español visite IRS.gov.

 

Page Last Reviewed or Updated: 24-Mar-2014

The Tax Filing 2014

Tax filing 2014 18. Tax filing 2014   Alimony Table of Contents IntroductionSpouse or former spouse. Tax filing 2014 Divorce or separation instrument. Tax filing 2014 Useful Items - You may want to see: General RulesMortgage payments. Tax filing 2014 Taxes and insurance. Tax filing 2014 Other payments to a third party. Tax filing 2014 Instruments Executed After 1984Payments to a third party. Tax filing 2014 Exception. Tax filing 2014 Substitute payments. Tax filing 2014 Specifically designated as child support. Tax filing 2014 Contingency relating to your child. Tax filing 2014 Clearly associated with a contingency. Tax filing 2014 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. Tax filing 2014 It covers the following topics. Tax filing 2014 What payments are alimony. Tax filing 2014 What payments are not alimony, such as child support. Tax filing 2014 How to deduct alimony you paid. Tax filing 2014 How to report alimony you received as income. Tax filing 2014 Whether you must recapture the tax benefits of alimony. Tax filing 2014 Recapture means adding back in your income all or part of a deduction you took in a prior year. Tax filing 2014 Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. Tax filing 2014 It does not include voluntary payments that are not made under a divorce or separation instrument. Tax filing 2014 Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. Tax filing 2014 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. Tax filing 2014 To be alimony, a payment must meet certain requirements. Tax filing 2014 Different requirements generally apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. Tax filing 2014 This chapter discusses the rules for payments under instruments executed after 1984. Tax filing 2014 If you need the rules for payments under pre-1985 instruments, get and keep a copy of the 2004 version of Publication 504. Tax filing 2014 That was the last year the information on pre-1985 instruments was included in Publication 504. Tax filing 2014 Use Table 18-1 in this chapter as a guide to determine whether certain payments are considered alimony. Tax filing 2014 Definitions. Tax filing 2014   The following definitions apply throughout this chapter. Tax filing 2014 Spouse or former spouse. Tax filing 2014   Unless otherwise stated, the term “spouse” includes former spouse. Tax filing 2014 Divorce or separation instrument. Tax filing 2014   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. Tax filing 2014 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). Tax filing 2014 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. Tax filing 2014 Payments not alimony. Tax filing 2014   Not all payments under a divorce or separation instrument are alimony. Tax filing 2014 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. Tax filing 2014 Payments to a third party. Tax filing 2014   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. Tax filing 2014 These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. Tax filing 2014 ), taxes, tuition, etc. Tax filing 2014 The payments are treated as received by your spouse and then paid to the third party. Tax filing 2014 Life insurance premiums. Tax filing 2014   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. Tax filing 2014 Payments for jointly-owned home. Tax filing 2014   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. Tax filing 2014 Mortgage payments. Tax filing 2014   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. Tax filing 2014 If you itemize deductions and the home is a qualified home, you can claim one-half of the interest in figuring your deductible interest. Tax filing 2014 Your spouse must report one-half of the payments as alimony received. Tax filing 2014 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. Tax filing 2014 Taxes and insurance. Tax filing 2014   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. Tax filing 2014 Your spouse must report one-half of these payments as alimony received. Tax filing 2014 If you and your spouse itemize deductions, you can each claim one-half of the real estate taxes and none of the home insurance. Tax filing 2014    If your home is held as tenants by the entirety or joint tenants, none of your payments for taxes or insurance are alimony. Tax filing 2014 But if you itemize deductions, you can claim all of the real estate taxes and none of the home insurance. Tax filing 2014 Other payments to a third party. Tax filing 2014   If you made other third-party payments, see Publication 504 to see whether any part of the payments qualifies as alimony. Tax filing 2014 Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. Tax filing 2014 Exception for instruments executed before 1985. Tax filing 2014   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. Tax filing 2014 A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. Tax filing 2014 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. Tax filing 2014   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, get the 2004 version of Publication 504 at www. Tax filing 2014 irs. Tax filing 2014 gov/pub504. Tax filing 2014 Example 1. Tax filing 2014 In November 1984, you and your former spouse executed a written separation agreement. Tax filing 2014 In February 1985, a decree of divorce was substituted for the written separation agreement. Tax filing 2014 The decree of divorce did not change the terms for the alimony you pay your former spouse. Tax filing 2014 The decree of divorce is treated as executed before 1985. Tax filing 2014 Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. Tax filing 2014 Example 2. Tax filing 2014 Assume the same facts as in Example 1 except that the decree of divorce changed the amount of the alimony. Tax filing 2014 In this example, the decree of divorce is not treated as executed before 1985. Tax filing 2014 The alimony payments are subject to the rules for payments under instruments executed after 1984. Tax filing 2014 Alimony requirements. Tax filing 2014   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. Tax filing 2014 The payment is in cash. Tax filing 2014 The instrument does not designate the payment as not alimony. Tax filing 2014 Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. Tax filing 2014 There is no liability to make any payment (in cash or property) after the death of the recipient spouse. Tax filing 2014 The payment is not treated as child support. Tax filing 2014 Each of these requirements is discussed below. Tax filing 2014 Cash payment requirement. Tax filing 2014   Only cash payments, including checks and money orders, qualify as alimony. Tax filing 2014 The following do not qualify as alimony. Tax filing 2014 Transfers of services or property (including a debt instrument of a third party or an annuity contract). Tax filing 2014 Execution of a debt instrument by the payer. Tax filing 2014 The use of the payer's property. Tax filing 2014 Payments to a third party. Tax filing 2014   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. Tax filing 2014 See Payments to a third party under General Rules, earlier. Tax filing 2014   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. Tax filing 2014 The payments are in lieu of payments of alimony directly to your spouse. Tax filing 2014 The written request states that both spouses intend the payments to be treated as alimony. Tax filing 2014 You receive the written request from your spouse before you file your return for the year you made the payments. Tax filing 2014 Payments designated as not alimony. Tax filing 2014   You and your spouse can designate that otherwise qualifying payments are not alimony. Tax filing 2014 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. Tax filing 2014 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). Tax filing 2014 If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. Tax filing 2014   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. Tax filing 2014 The copy must be attached each year the designation applies. Tax filing 2014 Spouses cannot be members of the same household. Tax filing 2014    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. Tax filing 2014 A home you formerly shared is considered one household, even if you physically separate yourselves in the home. Tax filing 2014   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. Tax filing 2014 Exception. Tax filing 2014   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. Tax filing 2014 Table 18-1. Tax filing 2014 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. Tax filing 2014 Payments are not required by a divorce or separation instrument. Tax filing 2014 Payer and recipient spouse do not file a joint return with each other. Tax filing 2014 Payer and recipient spouse file a joint return with each other. Tax filing 2014 Payment is in cash (including checks or money orders). Tax filing 2014 Payment is: Not in cash, A noncash property settlement, Spouse's part of community income, or To keep up the payer's property. Tax filing 2014 Payment is not designated in the instrument as not alimony. Tax filing 2014 Payment is designated in the instrument as not alimony. Tax filing 2014 Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. Tax filing 2014 Spouses legally separated under a decree of divorce or separate maintenance are members of the same household. Tax filing 2014 Payments are not required after death of the recipient spouse. Tax filing 2014 Payments are required after death of the recipient spouse. Tax filing 2014 Payment is not treated as child support. Tax filing 2014 Payment is treated as child support. Tax filing 2014 These payments are deductible by the payer and includible in income by the recipient. Tax filing 2014 These payments are neither deductible by the payer nor includible in income by the recipient. Tax filing 2014 Liability for payments after death of recipient spouse. Tax filing 2014   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. Tax filing 2014 If all of the payments would continue, then none of the payments made before or after the death are alimony. Tax filing 2014   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. Tax filing 2014 Example. Tax filing 2014 You must pay your former spouse $10,000 in cash each year for 10 years. Tax filing 2014 Your divorce decree states that the payments will end upon your former spouse's death. Tax filing 2014 You must also pay your former spouse or your former spouse's estate $20,000 in cash each year for 10 years. Tax filing 2014 The death of your spouse would not terminate these payments under state law. Tax filing 2014 The $10,000 annual payments may qualify as alimony. Tax filing 2014 The $20,000 annual payments that do not end upon your former spouse's death are not alimony. Tax filing 2014 Substitute payments. Tax filing 2014   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. Tax filing 2014 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. Tax filing 2014 Whether or not such payments will be treated as not alimony depends on all the facts and circumstances. Tax filing 2014 Example 1. Tax filing 2014 Under your divorce decree, you must pay your former spouse $30,000 annually. Tax filing 2014 The payments will stop at the end of 6 years or upon your former spouse's death, if earlier. Tax filing 2014 Your former spouse has custody of your minor children. Tax filing 2014 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. Tax filing 2014 The trust income and corpus (principal) are to be used for your children's benefit. Tax filing 2014 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. Tax filing 2014 Of each of the $30,000 annual payments, $10,000 is not alimony. Tax filing 2014 Example 2. Tax filing 2014 Under your divorce decree, you must pay your former spouse $30,000 annually. Tax filing 2014 The payments will stop at the end of 15 years or upon your former spouse's death, if earlier. Tax filing 2014 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. Tax filing 2014 For example, if your spouse dies at the end of the tenth year, you must pay the estate $150,000 ($450,000 − $300,000). Tax filing 2014 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. Tax filing 2014 None of the annual payments are alimony. Tax filing 2014 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. Tax filing 2014 Child support. Tax filing 2014   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. Tax filing 2014 The amount of child support may vary over time. Tax filing 2014 Child support payments are not deductible by the payer and are not taxable to the recipient. Tax filing 2014 Specifically designated as child support. Tax filing 2014   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. Tax filing 2014 A payment may be treated as specifically designated as child support even if other separate payments are specifically designated as child support. Tax filing 2014 Contingency relating to your child. Tax filing 2014   A contingency relates to your child if it depends on any event relating to that child. Tax filing 2014 It does not matter whether the event is certain or likely to occur. Tax filing 2014 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. Tax filing 2014 Clearly associated with a contingency. Tax filing 2014   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. Tax filing 2014 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. Tax filing 2014 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. Tax filing 2014 This certain age must be the same for each child, but need not be a whole number of years. Tax filing 2014 In all other situations, reductions in payments are not treated as clearly associated with the happening of a contingency relating to your child. Tax filing 2014   Either you or the IRS can overcome the presumption in the two situations above. Tax filing 2014 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. Tax filing 2014 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. Tax filing 2014 How To Deduct Alimony Paid You can deduct alimony you paid, whether or not you itemize deductions on your return. Tax filing 2014 You must file Form 1040. Tax filing 2014 You cannot use Form 1040A or Form 1040EZ. Tax filing 2014 Enter the amount of alimony you paid on Form 1040, line 31a. Tax filing 2014 In the space provided on line 31b, enter your spouse's social security number (SSN) or individual taxpayer identification number (ITIN). Tax filing 2014 If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. Tax filing 2014 Show the SSN or ITIN and amount paid to each other recipient on an attached statement. Tax filing 2014 Enter your total payments on line 31a. Tax filing 2014 You must provide your spouse's SSN or ITIN. Tax filing 2014 If you do not, you may have to pay a $50 penalty and your deduction may be disallowed. Tax filing 2014 For more information on SSNs and ITINs, see Social Security Number (SSN) in chapter 1. Tax filing 2014 How To Report Alimony Received Report alimony you received as income on Form 1040, line 11. Tax filing 2014 You cannot use Form 1040A or Form 1040EZ. Tax filing 2014 You must give the person who paid the alimony your SSN or ITIN. Tax filing 2014 If you do not, you may have to pay a $50 penalty. Tax filing 2014 Recapture Rule If your alimony payments decrease or end during the first 3 calendar years, you may be subject to the recapture rule. Tax filing 2014 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. Tax filing 2014 Your spouse can deduct in the third year part of the alimony payments he or she previously included in income. Tax filing 2014 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. Tax filing 2014 Do not include any time in which payments were being made under temporary support orders. Tax filing 2014 The second and third years are the next 2 calendar years, whether or not payments are made during those years. Tax filing 2014 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. Tax filing 2014 When to apply the recapture rule. Tax filing 2014   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. Tax filing 2014   When you figure a decrease in alimony, do not include the following amounts. Tax filing 2014 Payments made under a temporary support order. Tax filing 2014 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. Tax filing 2014 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. Tax filing 2014 Figuring the recapture. Tax filing 2014   You can use Worksheet 1 in Publication 504 to figure recaptured alimony. Tax filing 2014 Including the recapture in income. Tax filing 2014   If you must include a recapture amount in income, show it on Form 1040, line 11 (“Alimony received”). Tax filing 2014 Cross out “received” and enter “recapture. Tax filing 2014 ” On the dotted line next to the amount, enter your spouse's last name and SSN or ITIN. Tax filing 2014 Deducting the recapture. Tax filing 2014   If you can deduct a recapture amount, show it on Form 1040, line 31a (“Alimony paid”). Tax filing 2014 Cross out “paid” and enter “recapture. Tax filing 2014 ” In the space provided, enter your spouse's SSN or ITIN. Tax filing 2014 Prev  Up  Next   Home   More Online Publications