Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

File State Tax Return Online

How To Amend State Tax ReturnTaxact 2010 Free VersionH&r Block Free State Tax Filing2013 Tax Forms 1040ezFree Income Tax Filing For SeniorsGo 2007 TaxesIrs.gov 1040x FormFree E File 2013 Taxes1040ez Irs GovAmend 2010 Tax ReturnFree Online Tax Filing State And FederalFree File Fillable Forms 2012File Taxes FreeFree Tax FormCan I Still File My 2011 State TaxesFiling Tax AmendmentsVita Tax PreparerH R Block 1040xState Tax Filing OnlineTax Forms For 2008Can I Efile 1040nrMilitary Turbo TaxTax Form 1040ez 2014Filing An Amended ReturnFederal Tax Forms 2009Hr Block 2012 Tax SoftwareWhen Can I Amend My 2011 Tax ReturnTurbotax 2012 Tax Return1040ez Earned Income CreditTax Forms 1040 Ez1040x ExampleH&r Block Free 1040ezOnline Tax Amendment1040 Ez Forms 2012Irs Tax Form 940 20122011 Tax Forms InstructionsTax Filing2011 Taxes 2013Federal Income Tax Form 1040ezWho Can File A 1040ez

File State Tax Return Online

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

The File State Tax Return Online

File state tax return online Publication 504 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. File state tax return online Tax questions. File state tax return online Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 504, such as legislation enacted after this publication was published, go to www. File state tax return online irs. File state tax return online gov/pub504. File state tax return online Reminders Relief from joint liability. File state tax return online  In some cases, one spouse may be relieved of joint liability for tax, interest, and penalties on a joint tax return. File state tax return online For more information, see Relief from joint liability under Married Filing Jointly. File state tax return online Social security numbers for dependents. File state tax return online  You must include on your tax return the taxpayer identification number (generally the social security number) of every person for whom you claim an exemption. File state tax return online See Exemptions for Dependents under Exemptions, later. File state tax return online Individual taxpayer identification number (ITIN). File state tax return online  The IRS will issue an ITIN to a nonresident or resident alien who does not have and is not eligible to get a social security number (SSN). File state tax return online To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. File state tax return online It takes about 6 to 10 weeks to get an ITIN. File state tax return online The ITIN is entered wherever an SSN is requested on a tax return. File state tax return online If you are required to include another person's SSN on your return and that person does not have and cannot get an SSN, enter that person's ITIN. File state tax return online Change of address. File state tax return online  If you change your mailing address, be sure to notify the Internal Revenue Service. File state tax return online You can use Form 8822, Change of Address. File state tax return online Mail it to the Internal Revenue Service Center for your old address. File state tax return online (Addresses for the Service Centers are on the back of the form. File state tax return online ) Change of name. File state tax return online  If you change your name, be sure to notify the Social Security Administration using Form SS-5, Application for a Social Security Card. File state tax return online Change of withholding. File state tax return online  If you have been claiming a withholding exemption for your spouse, and you divorce or legally separate, you must give your employer a new Form W-4, Employee's Withholding Allowance Certificate, within 10 days after the divorce or separation showing the correct number of exemptions. File state tax return online Photographs of missing children. File state tax return online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File state tax return online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File state tax return online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File state tax return online Introduction This publication explains tax rules that apply if you are divorced or separated from your spouse. File state tax return online It covers general filing information and can help you choose your filing status. File state tax return online It also can help you decide which exemptions you are entitled to claim, including exemptions for dependents. File state tax return online The publication also discusses payments and transfers of property that often occur as a result of divorce and how you must treat them on your tax return. File state tax return online Examples include alimony, child support, other court-ordered payments, property settlements, and transfers of individual retirement arrangements. File state tax return online In addition, this publication also explains deductions allowed for some of the costs of obtaining a divorce and how to handle tax withholding and estimated tax payments. File state tax return online The last part of the publication explains special rules that may apply to persons who live in community property states. File state tax return online Comments and suggestions. File state tax return online   We welcome your comments about this publication and your suggestions for future editions. File state tax return online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File state tax return online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File state tax return online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File state tax return online   You can send your comments from www. File state tax return online irs. File state tax return online gov/formspubs/. File state tax return online Click on “More Information. File state tax return online ”and then on “Comment on Tax Forms and Publications”. File state tax return online   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File state tax return online Ordering forms and publications. File state tax return online   Visit www. File state tax return online irs. File state tax return online gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File state tax return online Internal Revenue Service 1201 N. File state tax return online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File state tax return online   If you have a tax question, check the information available on IRS. File state tax return online gov or call 1-800-829-1040. File state tax return online We cannot answer tax questions sent to either of the above addresses. File state tax return online Useful Items - You may want to see: Publications 501 Exemptions, Standard Deduction, and Filing Information 544 Sales and Other Dispositions of Assets 555 Community Property 590 Individual Retirement Arrangements (IRAs) 971 Innocent Spouse Relief Form (and Instructions) 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent 8379 Injured Spouse Allocation 8857 Request for Innocent Spouse Relief See How To Get Tax Help near the end of this publication for information about getting publications and forms. File state tax return online Prev  Up  Next   Home   More Online Publications