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1040nr E File

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1040nr E File

1040nr e file Publication 557 - Introductory Material Table of Contents What's New Reminders Introduction What's New Proposed regulations on “good faith determinations”. 1040nr e file  Proposed regulations modify standards for making a good faith determination that a foreign organization is a charitable organization, grants to which may be qualifying distributions and not taxable expenditures. 1040nr e file The proposed regulations identify a broader class of tax practitioners upon whose written advice a private foundation may base a “good faith determination. 1040nr e file ” See, Proposed Regulations: Reliance Standards for Making Good Faith Determinations, REG-134974-12, 2012-47 I. 1040nr e file R. 1040nr e file B. 1040nr e file 553. 1040nr e file Prop. 1040nr e file Regs. 1040nr e file on Good Faith Determinations. 1040nr e file New Requirements for section 501(c)(3) Hospitals Under the Affordable Care Act. 1040nr e file  The Affordable Care Act (ACA), enacted March 23, 2010, added new requirements that hospital organizations must satisfy in order to be described in section 501(c)(3), as well as new reporting requirements and excise taxes. 1040nr e file On June 22, 2012, the Service issued a notice of proposed rulemaking that addresses the new requirements enacted by the ACA applicable to section 501(c)(3) hospital organizations. 1040nr e file See, Proposed Regulations: Additional Requirements for Charitable Hospitals, REG-13026-11, 77 Fed. 1040nr e file Reg. 1040nr e file 38148. 1040nr e file On April 3, 2013, the Service issued proposed regulations on the ACA's community health needs assessment (CHNA) requirements. 1040nr e file The proposed regulations also discuss the related reporting and excise tax requirements for charitable hospitals and the consequences for failure to satisfy the section 501(r) requirements. 1040nr e file See, Proposed Regulations: Community Health Needs Assessments for Charitable Hospitals, REG-106499-12, 78 Fed. 1040nr e file Reg. 1040nr e file 20,523. 1040nr e file Timing of when an Organization is exempt for Federal Tax Purposes. 1040nr e file  As noted in section 2. 1040nr e file 03(4) of Revenue Procedure 2013-9, 2013-2 I. 1040nr e file R. 1040nr e file B. 1040nr e file 267, the provisions in section 11. 1040nr e file 01 regarding the effect of determination letters or rulings recognizing exempt status of organizations described in section 501(c), other than sections 501(c)(3), (9), (17), and (29), have been revised. 1040nr e file Prior to this year, and back to 1962, when such organizations applied for recognition, the IRS would usually recognize the organizations as tax exempt from the date of formation, no matter how long the interval between the date of formation and the date of application. 1040nr e file In addition to the practical difficulties of ascertaining an organization's purposes and activities for this period, such recognition is now potentially inconsistent with the provisions of section 6033(j), which automatically revokes the exempt status of an organization that fails to file required Form 990 series returns or notices for three consecutive years. 1040nr e file The new procedure adopts a practice similar to the rule for section 501(c)(3) organizations for these organizations, generally permitting recognition from the date of formation if the organization has: always met the requirements for exemption, has applied within 27 months from the end of the month in which it was organized, and has not failed to file required Form 990 series returns or notices for three consecutive years. 1040nr e file Section 11. 1040nr e file 01(3) notes: an organization that otherwise meets the requirements for tax-exempt status and the issuance of a determination letter or ruling that does not meet the requirements for recognition from date of formation will generally be recognized from the postmark date of its application. 1040nr e file Exempt Organizations Select Check. 1040nr e file  The IRS has developed an on-line search tool, Exempt Organizations Select Check, that allows users to select an exempt organization and check certain information about its federal tax status and filings. 1040nr e file It consolidates three former search sites into one, providing expanded search capability and a more efficient way to search for organizations that: Are eligible to receive tax-deductible charitable contributions (Publication 78 data). 1040nr e file Users may rely on this list in determining deductibility of contributions, just as they did when Publication 78 was a separate electronic publication rather than part of Select Check. 1040nr e file Have had their tax-exempt status automatically revoked under the law because they have not filed Form 990 series returns or notices annually as required for three consecutive years (Auto-Revocation List). 1040nr e file Have filed a Form 990-N (e-Postcard) annual electronic notice. 1040nr e file  In addition to searching for a particular organization, users may download a complete list of each of the three types of organizations through Exempt Organizations Select Check. 1040nr e file See also Revenue Procedure 2011-33, 2011-25 I. 1040nr e file R. 1040nr e file B. 1040nr e file 887. 1040nr e file Future developments. 1040nr e file . 1040nr e file  The IRS has created a page on IRS. 1040nr e file gov for information about Publication 557, at www. 1040nr e file irs. 1040nr e file gov/pub557. 1040nr e file Information about any future developments affecting Publication 557 (such as legislation enacted after we release it) will be posted on that page. 1040nr e file Reminders The Patient Protection and Affordable Care Act (ACA). 1040nr e file   The ACA added several new laws. 1040nr e file This includes a new excise tax on indoor tanning services, a small business health care tax credit, additional requirements for tax-exempt hospitals, and the section 501(c)(29) CO-OP program. 1040nr e file For more information, go to IRS. 1040nr e file gov and select Affordable Care Act Tax Provisions. 1040nr e file Electronic filing requirement for large organizations. 1040nr e file  For tax years ending on or after December 31, 2006, only organizations that file 250 returns during the calendar year and that have total assets of $10 million or more are required to file Form 990 electronically. 1040nr e file For more information, go to e-file for Charities and Non-Profits. 1040nr e file Section 501(c)(15) gross receipts. 1040nr e file   The definition of gross receipts for purposes of determining whether small insurance companies qualify as tax-exempt under section 501(c)(15) has changed. 1040nr e file See Notice 2006-42, 2006-19 I. 1040nr e file R. 1040nr e file B. 1040nr e file 878, Notice 2006-42. 1040nr e file Prohibited tax shelter transactions. 1040nr e file  New excise taxes are imposed under section 4965 on certain tax-exempt organizations entering into prohibited tax shelter transactions. 1040nr e file See T. 1040nr e file D. 1040nr e file 9492, Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirements, 2010-33 I. 1040nr e file R. 1040nr e file B. 1040nr e file 242. 1040nr e file See IRS Issues Final Regulations Regarding Excise Taxes on Prohibited Tax Shelter Transactions and Related Disclosure Requirement. 1040nr e file Pension Protection Act of 2006 tax changes. 1040nr e file  The Pension Protection Act of 2006 made numerous changes to the tax law provisions affecting tax-exempt organizations. 1040nr e file Unless otherwise noted, most of the changes became effective on August 17, 2006. 1040nr e file For key provisions, go to The Pension Protection Act of 2006. 1040nr e file Section 501(c)(3) organizations must make their Form 990-T, Exempt Organization Business Tax Return (and proxy tax under section 6033(e)), open for public inspection for a period of 3 years from the date the Form 990-T is required to be filed (determined with regard to any extension of time for filing) or is actually filed, whichever is later. 1040nr e file There is an increase in excise taxes relating to public charities, social welfare organizations, and private foundations. 1040nr e file There are additional standards for credit counseling organizations. 1040nr e file The definition of convention or association of churches has been modified. 1040nr e file Entities that are not required to file Form 990 or 990-EZ must file new Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ. 1040nr e file The requirements of disclosure to state officials relating to exempt organizations has been modified. 1040nr e file There are excise taxes imposed on excess benefit transactions involving donor advised funds and sponsoring organizations. 1040nr e file There are new excise taxes on prohibited tax shelter transactions. 1040nr e file There is a modification of recordkeeping requirements for certain charitable contributions. 1040nr e file Introduction This publication discusses the rules and procedures for organizations that seek recognition of exemption from federal income tax under section 501(a) of the Internal Revenue Code (the Code). 1040nr e file It explains the procedures you must follow to obtain an appropriate ruling or determination letter recognizing your organization's exemption, as well as certain other information that applies generally to all exempt organizations. 1040nr e file To qualify for exemption under the Code, your organization must be organized for one or more of the purposes specifically designated in the Code. 1040nr e file Organizations that are exempt under section 501(a) include those organizations described in section 501(c). 1040nr e file Section 501(c) organizations are covered in this publication. 1040nr e file Chapter 1, Application, Approval, and Appeal Procedures, provides general information about the procedures for obtaining recognition of tax-exempt status. 1040nr e file Chapter 2, Filing Requirements and Required Disclosures, contains information about annual filing requirements and other matters that may affect your organization's tax-exempt status. 1040nr e file Chapter 3, Section 501(c)(3) Organizations, contains detailed information on various matters affecting section 501(c)(3) organizations, including a section on the determination of private foundation status. 1040nr e file Chapter 4, Other Section 501(c) Organizations, includes separate sections for specific types of organizations described in section 501(c). 1040nr e file Chapter 5, Excise Taxes, provides information on when excise taxes may be imposed. 1040nr e file Organizations not discussed in this publication. 1040nr e file   Certain organizations that may qualify for exemption are not discussed in this publication, although they are included in the Organization Reference Chart. 1040nr e file These organizations (and the Code sections that apply to them) are as follows. 1040nr e file Corporations organized under Acts of Congress 501(c)(1) Teachers' retirement fund associations 501(c)(11) Mutual insurance companies 501(c)(15) Corporations organized to finance crop operations 501(c)(16) Employee funded pension trusts (created before June 25, 1959) 501(c)(18) Withdrawal liability payment fund 501(c)(22) Veterans' organizations (created before 1880) 501(c)(23) National Railroad Retirement Investment Trust 501(c)(28) Religious and apostolic associations 501(d) Cooperative hospital service organizations 501(e) Cooperative service organizations of operating educational organizations 501(f)   Section 501(c)(24) organizations (section 4049 ERISA trusts) are neither discussed in the text nor listed in the Organization Reference Chart. 1040nr e file   Similarly, farmers' cooperative associations that qualify for exemption under section 521, qualified state tuition programs described in section 529, and pension, profit-sharing, and stock bonus plans described in section 401(a) are not discussed in this publication. 1040nr e file If you think your organization falls within one of these categories, contact the IRS for any additional information you need. 1040nr e file For telephone assistance, call 1-877-829-5500. 1040nr e file   Check the Table of Contents at the beginning of this publication to determine whether your organization is described in this publication. 1040nr e file If it is, read the chapter (or section) that applies to your type of organization for the specific information you must give when applying for recognition of exemption. 1040nr e file Organization Reference Chart. 1040nr e file   The Organization Reference Chart enables you to locate at a glance the section of the Code under which your organization might qualify for exemption. 1040nr e file It also shows the required application form and, if your organization meets the exemption requirements, the annual return to be filed (if any), and whether or not a contribution to your organization will be deductible by a donor. 1040nr e file It also describes each type of qualifying organization and the general nature of its activities. 1040nr e file   You may use the Organization Reference Chart to determine the Code section that you think applies to your organization. 1040nr e file Any correspondence with the IRS (in requesting forms or otherwise) will be expedited if you indicate in your correspondence the appropriate Code section. 1040nr e file Check the IRS website, IRS. 1040nr e file gov, for the latest updates, Tax Information for Charities & Other Non-Profits, www. 1040nr e file irs. 1040nr e file gov/charities/index. 1040nr e file html. 1040nr e file Comments and suggestions. 1040nr e file   We welcome your comments about this publication and your suggestions for future editions. 1040nr e file   You can e-mail us while visiting our website at IRS. 1040nr e file gov. 1040nr e file   You can send your comments to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040nr e file NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040nr e file Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040nr e file   If you wish telephone assistance, please call 1-877-829-5500. 1040nr e file This toll-free telephone service is available Monday through Friday. 1040nr e file Prev  Up  Next   Home   More Online Publications
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The 1040nr E File

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