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Amended 1040x

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Amended 1040x

Amended 1040x 3. Amended 1040x   Adjustments to Income Table of Contents Individual Retirement Arrangement (IRA) Contributions and DeductionsContributions to Kay Bailey Hutchison Spousal IRAs. Amended 1040x Deductible contribution. Amended 1040x Nondeductible contribution. Amended 1040x You may be able to subtract amounts from your total income (Form 1040, line 22 or Form 1040A, line 15) or total effectively connected income (Form 1040NR, line 23) to get your adjusted gross income (Form 1040, line 37; Form 1040A, line 21; or Form 1040NR, line 36). Amended 1040x Some adjustments to income follow. Amended 1040x Contributions to your individual retirement arrangement (IRA) (Form 1040, line 32; Form 1040A, line 17; or Form 1040NR, line 32), explained later in this publication. Amended 1040x Certain moving expenses (Form 1040, line 26; or Form 1040NR, line 26) if you changed job locations or started a new job in 2013. Amended 1040x See Publication 521, Moving Expenses, or see Form 3903, Moving Expenses, and its instructions. Amended 1040x Some health insurance costs (Form 1040, line 29 or Form 1040NR, line 29) if you were self-employed and had a net profit for the year, or if you received wages in 2013 from an S corporation in which you were a more-than-2% shareholder. Amended 1040x For more details, see Publication 535, Business Expenses. Amended 1040x Payments to your self-employed SEP, SIMPLE, or qualified plan (Form 1040, line 28 or Form 1040NR, line 28). Amended 1040x For more information, including limits on how much you can deduct, see Publication 560, Retirement Plans for Small Business. Amended 1040x Penalties paid on early withdrawal of savings (Form 1040, line 30 or Form 1040NR, line 30). Amended 1040x Form 1099-INT, Interest Income, or Form 1099-OID, Original Issue Discount, will show the amount of any penalty you were charged. Amended 1040x Alimony payments (Form 1040, line 31a). Amended 1040x For more information, see Publication 504, Divorced or Separated Individuals. Amended 1040x There are other items you can claim as adjustments to income. Amended 1040x These adjustments are discussed in your tax return instructions. Amended 1040x Individual Retirement Arrangement (IRA) Contributions and Deductions This section explains the tax treatment of amounts you pay into traditional IRAs. Amended 1040x A traditional IRA is any IRA that is not a Roth or SIMPLE IRA. Amended 1040x Roth and SIMPLE IRAs are defined earlier in the IRA discussion under Retirement Plan Distributions . Amended 1040x For more detailed information, see Publication 590. Amended 1040x Contributions. Amended 1040x   An IRA is a personal savings plan that offers you tax advantages to set aside money for your retirement. Amended 1040x Two advantages of a traditional IRA are: You may be able to deduct some or all of your contributions to it, depending on your circumstances, and Generally, amounts in your IRA, including earnings and gains, are not taxed until distributed. Amended 1040x    Although interest earned from your traditional IRA generally is not taxed in the year earned, it is not tax-exempt interest. Amended 1040x Do not report this interest on your tax return as tax-exempt interest. Amended 1040x General limit. Amended 1040x   The most that can be contributed for 2013 to your traditional IRA is the smaller of the following amounts. Amended 1040x Your taxable compensation for the year, or $5,500 ($6,500 if you were age 50 or older by the end of 2013). Amended 1040x Contributions to Kay Bailey Hutchison Spousal IRAs. Amended 1040x   In the case of a married couple filing a joint return for 2013, up to $5,500 ($6,500 for each spouse age 50 or older by the end of 2013) can be contributed to IRAs on behalf of each spouse, even if one spouse has little or no compensation. Amended 1040x For more information on the general limit and the Kay Bailey Hutchison Spousal IRA limit, see How Much Can Be Contributed? in Publication 590. Amended 1040x Deductible contribution. Amended 1040x   Generally, you can deduct the lesser of the contributions to your traditional IRA for the year or the general limit (or Kay Bailey Hutchison Spousal IRA limit, if applicable) just explained. Amended 1040x However, if you or your spouse was covered by an employer retirement plan at any time during the year for which contributions were made, you may not be able to deduct all of the contributions. Amended 1040x Your deduction may be reduced or eliminated, depending on your filing status and the amount of your income. Amended 1040x For more information, see Limit if Covered by Employer Plan in Publication 590. Amended 1040x Nondeductible contribution. Amended 1040x   The difference between your total permitted contributions and your IRA deduction, if any, is your nondeductible contribution. Amended 1040x You must file Form 8606, Nondeductible IRAs, to report nondeductible contributions even if you do not have to file a tax return for the year. Amended 1040x    For 2014, the most that can be contributed to your traditional IRA is $5,500 ($6,500 if you are age 50 or older at the end of 2014). Amended 1040x Prev  Up  Next   Home   More Online Publications
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Understanding Your CP515 Business Notice

You received this reminder notice because our records indicate you didn't file a business tax return.


What you need to do

  • File your required business return immediately.
  • If eligible, file your return electronically with all required schedules, using your e-file provider, or
  • File a paper return with all required schedules
  • Complete the Response form enclosed with your notice and mail it to us, using the enclosed envelope:
    • To explain why you are filing late.
    • To explain why you don’t think you need to file.
    • If you already filed and it's been more than four weeks, or if you used a different name or employer ID number (EIN) than shown on the notice when filing.
  • If you filed within the last four weeks using the same name and EIN shown on the notice, you may disregard this notice.

You may want to...

  • Review Tax Information for Businesses which provides information regarding various business filing issues.
  • Review your records and ensure all returns are filed timely.

Answers to Common Questions

Why did I receive multiple CP 515 notices?
If your business hasn't filed tax returns, a notice will be generated and mailed for each tax form and tax period the IRS shows as delinquent.

I have never had employees and or filed this return previously so why did I receive a notice requesting me to file?
When you apply for an employer identification number, filing requirements are established requiring specific types of returns to be filed (e.g. Form 940, Employer's Annual Federal Unemployment Tax Return; Form 941, Employer's Quarterly Federal Tax Return; Form 1120, U.S. Corporation Income Tax Return, etc.). When the return isn't filed, the IRS considers it to be delinquent and generates a notice requesting the return be filed.

Do I still need to file a tax return even if I had no employees or business activity during the tax period(s) in question?
If you had no employees or business activity during a tax period, you aren't required to file a return for that tax period. You still need to respond to this notice. 

If you made Federal Tax Deposits or other payments or credits for the tax period, you must file a signed return showing the payments to get a refund.


Tips for next year

File all required returns by the appropriate due date.


  • Understanding your notice

    Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

    Notice CP515B, Page 1

    Notice CP515B, Page 2

    Notice CP515B, Page 3

    Notice CP515B, Page 4

    Notice CP515B, Page 5

Page Last Reviewed or Updated: 10-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Amended 1040x

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