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Easy Tax Forms

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Easy Tax Forms

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

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Department of Consumer Protection

Website: Department of Consumer Protection

Address: Department of Consumer Protection
165 Capitol Ave.
Hartford, CT 06106-1630

Phone Number: 860-713-6300

Toll-free: 1-800-842-2649

TTY: 860-713-7240

Connecticut Attorney General's Office

Website: Connecticut Attorney General's Office

Address: Connecticut Attorney General's Office
Consumer Assistance Unit
55 Elm St.
Hartford, CT 06106

Phone Number: 860-808-5420

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Banking

Website: Department of Banking

Address: Department of Banking
Government Relations and Consumer Affairs
260 Constitution Plaza
Hartford, CT 06103-1800

Phone Number: 860-240-8299

Toll-free: 1-800-831-7225
1-877-472-8313 (Foreclosure Assistance) 1-877-472-8313 (Foreclosure Assistance)

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Insurance Department

Website: Insurance Department

Address: Insurance Department
Consumer Affairs Division
PO Box 816
Hartford, CT 06142-0816

Phone Number: 860-297-3900

Toll-free: 1-800-203-3447 (CT)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Banking

Website: Department of Banking

Address: Department of Banking
Securities and Business Investments Division
260 Constitution Plaza
Hartford, CT 06103-1800

Phone Number: 860-240-8230

Toll-free: 1-800-831-7225

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Department of Energy and Environmental Protection

Website: Department of Energy and Environmental Protection

Address: Department of Energy and Environmental Protection
Public Utilities Regulatory Authority
Consumer Services Unit

10 Franklin Square
New Britain, CT 06051

Phone Number: 860-827-1553

Toll-free: 1-800-382-4586 (CT)

TTY: 860-827-2837

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The Easy Tax Forms

Easy tax forms Index A Assessment of tax, Assessment of tax. Easy tax forms Assistance (see Tax help) B Bankruptcy Code tax compliance, Bankruptcy Code Tax Compliance Requirements Returns due after filing, Tax Returns Due After the Bankruptcy Filing Returns due before chapter 13 filing, Tax Returns Due for Periods Ending Before the Bankruptcy Filing in Chapter 13 Cases Bankruptcy estate, Taxes and the Bankruptcy Estate Attribute carryovers, Carrybacks from the debtor's activities. Easy tax forms Carrybacks, Carrybacks from the debtor's activities. Easy tax forms Disclosure of return information, Disclosure of bankruptcy estate's return information to debtor. Easy tax forms Employer identification number, Employer identification number. Easy tax forms , Employer identification number. Easy tax forms Estimated tax, Estimated tax – Form 1041-ES. Easy tax forms Return filing requirements, Bankruptcy Estate Tax Return Filing Requirements and Payment of Tax Due Separate taxable entity, Separate taxable entity. Easy tax forms Transfer of assets, Transfer of assets between debtor and bankruptcy estate. Easy tax forms C Conversion or dismissal chapter 11 case, Conversion or dismissal of chapter 11 cases. Easy tax forms Corporations, Corporations Filing requirements, Corporations Tax-free reorganizations, Tax-Free Reorganizations D Debt cancellation, Debt Cancellation Bankruptcy exclusion, Bankruptcy case exclusion. Easy tax forms Corporations, Corporations Insolvency exclusion, Insolvency exclusion. Easy tax forms Partnerships, Partnerships S corporations, S Corporations Deductions and credits, Bankruptcy Estate Deductions and Credits Administrative expenses, Administrative expenses. Easy tax forms Discharge of tax, Discharge of Unpaid Tax Disclosure of return information, Disclosure of debtor's return information to trustee. Easy tax forms , Disclosure of return information to trustee. Easy tax forms Dismissal of case Amended return, Dismissal of bankruptcy case. Easy tax forms E Election to end tax year: Form 1040, Debtor's Election To End Tax Year – Form 1040 Annualizing taxable income, Annualizing taxable income. Easy tax forms Election by spouse, Election by debtor's spouse. Easy tax forms Filing requirements, Making the Election - Filing Requirements Short tax years, Short tax years. Easy tax forms Employment taxes, Employment taxes. Easy tax forms , Employment Taxes Examination of return, Examination of return. Easy tax forms F Free tax services, How To Get Tax Help H Help (see Tax help) I Individuals in Chapter 12 or 13, Individuals in Chapter 12 or 13 Individuals in Chapter 7 or 11, Individuals in Chapter 7 or 11 Gross income chapter 11 case, Income of the estate in individual chapter 11 cases. Easy tax forms Gross income chapter 7 case, Income of the estate in individual chapter 7 cases. Easy tax forms J Jurisdiction over tax matters, Court Jurisdiction Over Tax Matters Bankruptcy Court, Bankruptcy Court Tax Court, Tax Court M More information (see Tax help) O Ordering tax return transcripts, Ordering tax transcripts and copies of returns. Easy tax forms P Partnerships, filing requirements, Partnerships Payment of tax claim, Federal Tax Claims Eighth priority taxes, Unsecured Tax Claims Second, third, fourth priority taxes, Higher priority taxes. Easy tax forms Secured tax claims, Secured tax claims. Easy tax forms Penalties, Penalties. Easy tax forms Relief from penalties, Relief from certain penalties. Easy tax forms Publications (see Tax help) R Request for prompt tax determination, Prompt Determination Requests Request for refund, Requests for refund or credit S Statute of limitations collections, Statute of limitations for collection. Easy tax forms T Tax attributes, Reduction of Tax Attributes Basis reduction, Basis. Easy tax forms , Basis Reduction Carryovers, Attribute carryovers. Easy tax forms Order of reduction, Order of reduction. Easy tax forms Reduction of, Reduction of Tax Attributes Tax help, How To Get Tax Help Tax reporting chapter 11 cases, Tax Reporting – Chapter 11 Cases Employment tax returns, Tax Reporting – Chapter 11 Cases Information returns, Employment taxes and employer's obligation to file Form W-2 in individual chapter 11 cases. Easy tax forms Self-employment taxes, Self-employment taxes in individual chapter 11 cases. Easy tax forms Wage reporting, tax withholding, Employment taxes and employer's obligation to file Form W-2 in individual chapter 11 cases. Easy tax forms Tax return: Form 1041, Figuring tax due. Easy tax forms Figuring tax due, Filing Requirements Payment of tax due, Payment of Tax Due When to file, When to file. Easy tax forms Taxpayer Advocate, Taxpayer Advocate Service. Easy tax forms TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications