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Free E File 1040x

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Free E File 1040x

Free e file 1040x 1. Free e file 1040x   Application, Approval, and Appeal Procedures Table of Contents Introduction Topics - This chapter discusses: Application ProceduresForms Required Required Inclusions Miscellaneous Procedures Rulings and Determination LettersEffective Date of Exemption Revocation or Modification of Exemption Appeal ProceduresAppeals Office Consideration EO Technical Consideration Administrative Remedies Appeal to Courts Group Exemption LetterCentral Organization Application Procedure Keeping the Group Exemption Letter in Force Events Causing Loss of Group Exemption Introduction If your organization is one of the organizations described in this publication and is seeking recognition of tax-exempt status from the IRS, you should follow the procedures described in this chapter and the instructions that accompany the appropriate application forms. Free e file 1040x For information on section 501(c)(3) organizations, go to Section 501(c)(3) Organizations chapter 3. Free e file 1040x If your organization is seeking exemption under one of the other paragraphs of section 501(c), see chapter 4. Free e file 1040x Topics - This chapter discusses: Application procedures that generally apply to all organizations discussed in this publication, including the application forms; Rulings and determination letters (approvals/disapprovals); Appeal procedures available if an adverse determination letter is proposed; and Group exemption letters. Free e file 1040x Application Procedures Oral requests for recognition of exemption will not be considered by the IRS. Free e file 1040x Your application for tax-exempt status must be in writing using the appropriate forms as discussed below. Free e file 1040x Forms Required If your organization is seeking recognition of exemption from federal income tax, it must use a specific application prescribed by the IRS in Revenue Procedure 2013–9, sec. Free e file 1040x 3. Free e file 1040x If your organization is a central organization with exempt status, see Group Exemption Letter , later. Free e file 1040x All applications must be signed by an authorized individual. Free e file 1040x Form 1023, Application for Recognition of Exemption. Free e file 1040x   File Form 1023 if you are seeking recognition of exemption under section: 501(c)(3) Corporations, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports, or prevention of cruelty for children or animals, 501(e) Cooperative hospital service organization, 501(f) Cooperative service organization of operating educational organizations, 501(k) Certain organizations providing child care, 501(n) Charitable risk pools, and 501(q) Credit counseling organizations. Free e file 1040x Form 1024, Application for Recognition of Exemption Under Section 501(a). Free e file 1040x    File Form 1024 if you are seeking recognition of exemption under section: 501(c)(2) Title holding corporations, 501(c)(4) Civic leagues, social welfare organizations, 501(c)(5) Labor, agricultural, or horticultural organizations, 501(c)(6) Business leagues, chambers of commerce, etc. Free e file 1040x , 501(c)(7) Social clubs, 501(c)(8) Fraternal beneficiary societies, orders, or associations, 501(c)(9) Voluntary employees’ beneficiary associations, 501(c)(10) Domestic fraternal societies, orders, etc. Free e file 1040x , 501(c)(12) Benevolent life insurance associations, mutual ditch or irrigation companies, mutual or cooperative telephone companies, 501(c)(13) Cemetery companies, 501(c)(15) Mutual insurance companies or associations, 501(c)(17) Trusts providing for the payment of supplemental unemployment compensation benefits, 501(c)(19) A post, organization, auxiliary unit, etc. Free e file 1040x of past or present members of the Armed Forces of the United States, and 501(c)(25) Title holding corporations or trusts. Free e file 1040x  Form 8718, User Fee for Exempt Organization Determination Letter Request, must also be sent along with Form 1024. Free e file 1040x Letter application. Free e file 1040x   If your organization is seeking recognition of exemption under section 501(c)(11), (14), (16), (18), (21), (22), (23), (26), (27), (28), or (29), submit a letter application with Form 8718. Free e file 1040x See Required Inclusions for the information to include with the letter application. Free e file 1040x Form 1028. Free e file 1040x   Use Form 1028 if your organization is a farmers’ cooperative seeking recognition of exemption under section 521. Free e file 1040x You must also submit Form 8718. Free e file 1040x Form 8871. Free e file 1040x    Use Form 8871 if you are a political party or campaign committee for a candidate for federal, state or local office seeking to be treated as tax-exempt under section 527. Free e file 1040x See Political Organization Income Tax Return , later. Free e file 1040x    Some organizations do not have to use specific application forms. Free e file 1040x The application your organization must use is specified in the chapter in this publication dealing with your kind of organization. Free e file 1040x It is also shown in the Organization Reference Chart, later. Free e file 1040x Power of attorney. Free e file 1040x   If your organization expects to be represented by an individual such as an attorney, CPA, officer or other person authorized to practice before the IRS, whether in person or by correspondence, you must file a Form 2848 with your exemption application. Free e file 1040x The power of attorney must specifically authorize an individual to represent your organization. Free e file 1040x You cannot name an organization, firm, etc. Free e file 1040x as your representative. Free e file 1040x Form 2848, Power of Attorney and Declaration of Representative, can be used for this purpose. Free e file 1040x The categories of individuals who can represent you before the IRS are listed on the form. Free e file 1040x Non-exemption for terrorist organizations. Free e file 1040x   An organization that is identified or designated as a terrorist organization within the meaning of section 501(p)(2) is not eligible to apply for recognition of exemption. Free e file 1040x User fee. Free e file 1040x   The law requires the payment of a user fee for determination letter requests such as your application for recognition of tax-exempt status. Free e file 1040x If you are filing Form 1023, user fee information is included in Part XI. Free e file 1040x If you are required to apply for recognition of exemption by submitting Form 1024, a letter application, etc. Free e file 1040x and you must pay a user fee, you should use Form 8718 to figure the amount of your user fee and to pay it. Free e file 1040x Your payment must accompany your request. Free e file 1040x The IRS will not process a request unless the fee has been paid. Free e file 1040x    For the current user fee amount and processing time for applications go to IRS. Free e file 1040x gov and select “Charities and Non-Profits” from the buttons near the top. Free e file 1040x Then select the underlined link “How to Apply To Be Tax-Exempt” for the latest user fees or I want to check the status of my application for more information. Free e file 1040x You can also call 1-877-829-5500. Free e file 1040x Required Inclusions Employer identification number (EIN). Free e file 1040x   Every exempt organization must have an EIN, whether or not it has any employees. Free e file 1040x An EIN is required before an exemption application is submitted. Free e file 1040x Information on how to apply for an EIN by using one of the following methods can be found at Employer ID Numbers (EIN): Online— This is the preferred method for requesting an EIN. Free e file 1040x The EIN is issued immediately once the application information is validated. Free e file 1040x By telephone at 1-800-829-4933, from 7:00 a. Free e file 1040x m. Free e file 1040x to 7:00 p. Free e file 1040x m. Free e file 1040x local time, Monday through Friday. Free e file 1040x The EIN is provided over the phone to an authorized individual. Free e file 1040x By mailing or faxing Form SS-4, Application for Employer Identification Number. Free e file 1040x If the faxed Form SS-4 includes the taxpayer's fax number, a fax will be sent back with the EIN within four (4) business days. Free e file 1040x    Use only one method for each entity so you do not receive more than one EIN for an entity. Free e file 1040x   If you previously applied for an EIN and have not yet received it, or you are unsure whether you have an EIN, please call our toll-free customer account services number, 1-877-829-5500, for assistance. Free e file 1040x Organizing documents. Free e file 1040x   Your application should include a copy of the organizing or enabling document that is signed by a principal officer or is accompanied by a written declaration signed by an authorized individual certifying that the document is a complete and accurate copy of the original or meets the requirements of a conformed copy. Free e file 1040x   If your organizing or enabling document are articles of incorporation, include evidence that it was filed and approved by a state official. Free e file 1040x (For example, a stamped “Filed” copy dated by the Secretary of State is prima facie evidence that it was filed and approved by a state official. Free e file 1040x ) A copy of the articles of incorporation can also be submitted with a written declaration signed by an authorized individual indicating the copy is complete and was filed and approved by the state, including the date filed. Free e file 1040x Bylaws. Free e file 1040x   Bylaws alone are not organizing documents. Free e file 1040x However, if your organization has adopted bylaws, include a current copy. Free e file 1040x The bylaws need not be signed if submitted as an attachment. Free e file 1040x   If your organization's name has been officially changed by an amendment to your organizing instruments, you should also attach a conformed copy of that amendment to your application. Free e file 1040x    Bylaws may be considered an organizing document only if they are properly structured (includes name, purpose, signatures, and intent to form an organization). Free e file 1040x Conformed copy. Free e file 1040x   A conformed copy is a copy that agrees with the original and all amendments to it. Free e file 1040x If the original document required a signature, the copy should either be signed by a principal officer or, if not signed, be accompanied by a written declaration signed by an authorized officer of the organization. Free e file 1040x With either option, the officer must certify that the document is a complete and accurate copy of the original. Free e file 1040x A certificate of incorporation should be approved and dated by an appropriate state official. Free e file 1040x Attachments. Free e file 1040x    When submitting attachments, every attachment should show your organization's name and EIN. Free e file 1040x It should also state that it is an attachment to your application form and identify the part and line item number to which it applies. Free e file 1040x Original documents. Free e file 1040x   Do not submit original documents because they become part of the IRS file and cannot be returned. Free e file 1040x Description of activities. Free e file 1040x   Your application must include a full description of the proposed activities of your organization, including each of the fundraising activities of a section 501(c)(3) organization and a narrative description of anticipated receipts and contemplated expenditures. Free e file 1040x When describing the activities in which your organization expects to engage, you must include the standards, criteria, procedures, or other means that your organization adopted or planned for carrying out those activities. Free e file 1040x   To determine the information you need to provide, you should study the part of this publication that applies to your organization. Free e file 1040x The appropriate chapter will describe the purposes and activities that your organization must pursue, engage in, and include in your application in order to achieve exempt status. Free e file 1040x   Often, your organization's articles of organization (or other organizing instruments) contain descriptions of your organization's purposes and activities. Free e file 1040x   Your application should describe completely and in detail your past, present, and planned activities. Free e file 1040x Financial data. Free e file 1040x   You must include in your application financial statements showing your receipts and expenditures and a balance sheet for the current year and the 3 preceding years (or for the number of years your organization was in existence, if less than 4 years). Free e file 1040x For each accounting period, you must describe the sources of your receipts and the nature of your expenditures. Free e file 1040x   If you have not yet begun operations, or have operated for less than 1 year, a proposed budget for 2 full accounting periods and a current statement of assets and liabilities will be acceptable. Free e file 1040x Exempt status established in application. Free e file 1040x   If your application and its supporting documents show that your organization meets the requirements for tax-exempt status under the Code section you applied, the IRS will issue a favorable determination letter or ruling. Free e file 1040x Miscellaneous Procedures To help in processing your application, be sure to attach all schedules, statements, and other documents required by the application form. Free e file 1040x If you do not attach them, you may have to resubmit your application or you may otherwise encounter a delay in processing your application. Free e file 1040x Incomplete application. Free e file 1040x   If an application is not complete and does not contain all the required attachments found under Required Inclusions, the IRS may return it to you for completion. Free e file 1040x The IRS may keep the application and send a letter requesting the missing information if most of the information has been received. Free e file 1040x   If the IRS returns the application or requests additional information from you, that application will be considered filed on the date the substantially completed application is postmarked, or if no postmark, received at the IRS. Free e file 1040x   Generally, the user fee will not be refunded if an incomplete application is filed. Free e file 1040x   Additional information may be requested if necessary to clarify the nature of your organization. Free e file 1040x Application made under wrong paragraph of section 501(c). Free e file 1040x   Occasionally, an organization appears to qualify for exemption under a paragraph of section 501(c) that is different from the one for which the organization applied. Free e file 1040x If the application was made on Form 1024, which applies to more than one paragraph of section 501(c), the organization can be recognized as exempt under any paragraph to which the form applies if the organization has agreed to have its application considered under that paragraph. Free e file 1040x It must also supply any additional information required for the application under the new paragraph. Free e file 1040x Different application form needed. Free e file 1040x   If a different application form is required for your organization, the IRS will so advise your organization and will provide the appropriate application form for your convenience in reapplying under that paragraph, if you wish to do so. Free e file 1040x Although supporting information previously furnished need not be duplicated, you must provide any necessary additional information required for the application. Free e file 1040x If your reply is not received within a limited time, your application will be processed only for the paragraph under which you originally applied. Free e file 1040x   When a specific application form is needed for the paragraph under which your organization qualifies, that form is required before a letter recognizing exemption can be issued. Free e file 1040x This includes cases in which a determination letter is modified to recognize an organization's exempt status under a paragraph other than the paragraph under which it originally established exemption. Free e file 1040x IRS responses. Free e file 1040x   Organizations that submit a complete application will receive an acknowledgment from the IRS. Free e file 1040x Others will receive a letter requesting more information or returning an incomplete application. Free e file 1040x Applicants also will be notified if the application is forwarded to EO Technical Office for consideration. Free e file 1040x These letters will be sent out as soon as possible after receipt of the organization's application. Free e file 1040x Withdrawal of application. Free e file 1040x   An application may be withdrawn at any time before the issuance of a ruling or determination letter upon the written request of a principal officer or authorized representative of your organization. Free e file 1040x However, the withdrawal will not prevent the information contained in the application from being used by the IRS in any subsequent examination of your organization's returns. Free e file 1040x The information forwarded with an application will not be returned to your organization and, generally, when an application is withdrawn, the user fee paid will not be refunded. Free e file 1040x Requests for withholding of information from the public. Free e file 1040x   The law requires many exempt organizations and private foundations to make their application forms and annual information returns available for public inspection. Free e file 1040x The law also requires the IRS to make available for public inspection, in accordance with section 6104 and the related regulations, your approved application for recognition of exemption (including any papers submitted in support of the application) and the ruling or determination letter (discussed later, under Rulings and Determination Letters . Free e file 1040x )   Any information submitted in the application or in support of it that relates to any trade secret, patent, process, style of work, or apparatus, upon request, can be withheld from public inspection if the IRS determines that the disclosure of such information would adversely affect the organization. Free e file 1040x Your request must: Identify the material to be withheld (the document, page, paragraph, and line) by clearly marking it “Not Subject To Public Inspection. Free e file 1040x ” Include the reasons for your organization's position that the information is of the type that can be withheld from public inspection. Free e file 1040x Be filed with the office where your organization files the documents in which the material to be withheld is contained. Free e file 1040x Where to file. Free e file 1040x   Send your application for exempt status and Form 8718, (if required) to: Internal Revenue Service PO Box 12192 Covington, KY 41012-0192   Your application will be considered by EO Determinations, who will either issue a favorable determination letter to your organization, issue an adverse determination letter denying the exempt status claimed in the application, or refer the case to the Exempt Organizations Technical Office (EO Technical). Free e file 1040x    Form 8940, Request for Miscellaneous Determination. Free e file 1040x You can request miscellaneous determinations under sections 507, 509(a), 4940, 4942, 4945, and 6033 with Form 8940. Free e file 1040x Nonexempt charitable trusts also file Form 8940 for an initial determination of section 509(a)(3) status or change to their type. Free e file 1040x See Form 8940 and instructions for more information. Free e file 1040x Requests other than applications. Free e file 1040x Requests other than applications for recognition of exemption or Form 8940 (for example, requests for rulings involving feeder organizations, application of excise taxes to activities of private foundations, taxation of unrelated business income, etc. Free e file 1040x ) should be sent to: Internal Revenue Service  Attention: EO Letter Rulings PO Box 27720 McPherson Station Washington, DC 20038 These requests, similar to applications for recognition of exemption previously discussed, must be accompanied by the appropriate user fee. Free e file 1040x The schedule for user fees, including those for requests other than applications, can be found in Revenue Procedure 2013-8, 2013-1 I. Free e file 1040x R. Free e file 1040x B. Free e file 1040x 237. Free e file 1040x Referral to EO Technical. Free e file 1040x   EO Determinations will refer to EO Technical any exempt organization issue concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists. Free e file 1040x EO Determinations can request technical advice on any technical or procedural question that cannot be resolved on the basis of law, regulations, or a clearly applicable revenue ruling or other published precedent. Free e file 1040x An organization can request that an issue be referred to EO Technical for technical advice if it feels that a lack of uniformity exists as to the disposition of the issue or if an issue is so unusual or complex as to warrant consideration by EO Technical. Free e file 1040x If a determination letter is issued based on technical advice from EO Technical regarding qualification for exemption or foundation status, no further administrative appeal is available on the issue that was the subject of technical advice. Free e file 1040x Reminder. Free e file 1040x   The law requires payment of a user fee for determination letter requests. Free e file 1040x Go to IRS. Free e file 1040x gov/Charities and select Current User Fees-Exempt Organizations to find the required payment. Free e file 1040x Payment must accompany each request. Free e file 1040x Rulings and Determination Letters Elimination of the advance public charity status. Free e file 1040x   New regulations eliminate the advance ruling process for a section 501(c)(3) organization. Free e file 1040x Under the new regulations, a new section 501(c)(3) organization will be classified as a publicly supported organization and not a private foundation if it can show when it applies for tax-exempt status that it reasonably can be expected to be publicly supported. Free e file 1040x The new rules no longer require the organization to file Form 8734, Support Schedule for Advance Ruling Period, after completing its first 5 tax years. Free e file 1040x See Elimination of the Advance Ruling Process . Free e file 1040x An organization must describe fully the activities in which it expects to engage. Free e file 1040x This includes standards, procedures, or other means adopted or planned by the organization for carrying out its activities, expected sources of funds, and the nature of its contemplated expenses. Free e file 1040x When an organization does not supply the information previously mentioned under Application Procedures , or fails to furnish a sufficiently detailed description of its proposed activities to permit a conclusion that it will clearly be exempt, a proposed adverse determination letter or ruling may be issued. Free e file 1040x Adverse determination. Free e file 1040x   A proposed adverse ruling or determination letter will be issued to an organization that has not provided sufficiently detailed information to establish that it qualifies for exemption or if the information provided establishes that it does not qualify for exemption. Free e file 1040x An organization can appeal a proposed adverse ruling or determination letter. Free e file 1040x See Appeal Procedures , later. Free e file 1040x Effective Date of Exemption A ruling or determination letter recognizing exemption is usually effective as of the date of formation of an organization if, during the period before the date of the ruling or determination letter, its purposes and activities were those required by the law. Free e file 1040x (See Application for Recognition of Exemption in chapter 3 for the special rule for organizations applying for recognition of exemption under section 501(c)(3). Free e file 1040x ) Upon obtaining recognition of exemption, the organization can file a claim for a refund of income taxes paid for the period for which its exempt status is recognized. Free e file 1040x If an organization is required to alter its activities or substantially amend its charter to qualify, the ruling or determination letter recognizing exemption will be effective as of the date specified in the letter. Free e file 1040x If a nonsubstantive amendment is made, such as correction of a clerical error in the enabling instrument or the addition of a dissolution clause, exemption will ordinarily be recognized as of the date of formation if the activities of the organization before the ruling or determination are consistent with the exemption requirements. Free e file 1040x A ruling or determination letter recognizing exemption cannot be relied on if there is a material change, inconsistent with exemption, in the character, the purpose, or the method of operation of the organization. Free e file 1040x Also, a ruling or determination letter cannot be relied on if it is based on any inaccurate material factual representations. Free e file 1040x Revocation or Modification of Exemption A ruling or determination letter recognizing exemption may be revoked or modified by: A notice to the organization to which the ruling or determination letter originally was issued, Enactment of legislation or ratification of a tax treaty, A decision of the United States Supreme Court, Issuance of temporary or final regulations, or Issuance of a revenue ruling, a revenue procedure, or other statement published in the Internal Revenue Bulletin or Cumulative Bulletin. Free e file 1040x When revocation takes effect. Free e file 1040x   If the organization omitted or misstated a material fact, operated in a manner materially different from that originally represented, or, with regard to organizations to which section 503 applies, engaged in a prohibited transaction (such as diverting corpus or income from its exempt purpose), the revocation or modification may be retroactive. Free e file 1040x Material change in organization. Free e file 1040x   If there is a material change, inconsistent with exemption, in the character, purpose, or method of operation of the organization, revocation or modification will ordinarily take effect as of the date of that material change. Free e file 1040x Relief from retroactivity. Free e file 1040x   If a ruling or determination letter was issued in error or the IRS changed its position after issuing a letter or ruling, and if section 7805(b) relief is granted, retroactivity of the revocation or modification ordinarily will be limited to a date not earlier than that on which the original ruling or determination letter was modified or revoked. Free e file 1040x For more information on requesting section 7805(b) relief, see Revenue Procedure 2013-4, 2013-1 I. Free e file 1040x R. Free e file 1040x B. Free e file 1040x 126, sec. Free e file 1040x 13 (or later update). Free e file 1040x Foundations. Free e file 1040x   The determination of the effective date is the same for the revocation or modification of foundation status or operating foundation status unless the effective date is expressly covered by statute or regulations. Free e file 1040x Written notice. Free e file 1040x   If an EO area manager concludes, as a result of examining an information return or considering information from any other source, that a ruling or determination letter should be revoked or modified, the organization will be advised in writing of the proposed action and the reasons for it. Free e file 1040x   The organization will also be advised of its right to protest the proposed action by requesting Appeals Office consideration. Free e file 1040x The appeal procedures are discussed next. Free e file 1040x Appeal Procedures If your organization applies for tax-exempt status and EO Determination decides your organization does not qualify, your organization will be advised of its rights to protest the determination by requesting Appeals Office consideration. Free e file 1040x This process does not apply to determinations issued by EO Technical. Free e file 1040x Your organization must submit a statement of its views fully explaining its reasoning. Free e file 1040x The statement must be submitted within 30 days from the date of the adverse determination letter and must state whether it wishes Appeals Office consideration. Free e file 1040x Representation. Free e file 1040x   A principal officer or trustee can represent an organization at any level of appeal within the IRS. Free e file 1040x Also, an attorney, certified public accountant, or individual enrolled to practice before the IRS can represent the organization. Free e file 1040x   If the organization's representative attends a conference without a principal officer or trustee, the representative must file a proper power of attorney or a tax information authorization before receiving or inspecting confidential information. Free e file 1040x Form 2848 or Form 8821, Tax Information Authorization, as appropriate (or any other properly written power of attorney or authorization), can be used for this purpose. Free e file 1040x These forms can be obtained from the IRS. Free e file 1040x For more information, see Publication 947, Practice Before the IRS and Power of Attorney. Free e file 1040x Appeals Office Consideration EO Determinations will consider the statement protesting and appealing (hereinafter appealing) the adverse determination and decide if the information affects its determination. Free e file 1040x If the appeal does not provide a basis to reconsider its adverse determination, it will forward the appeal and case file to the Appeals Office. Free e file 1040x For more information about the role of the Appeals Office, see Publication 892, Exempt Organization Appeal Procedures for Unagreed Issues. Free e file 1040x The appeal should include the following information. Free e file 1040x The organization's name, address, daytime telephone number, and employer identification number. Free e file 1040x A statement that the organization wants to protest the determination. Free e file 1040x A copy of the letter showing the determination you disagree with, or the date and symbols on the determination letter. Free e file 1040x A statement of facts supporting the organization's position in any contested factual issue. Free e file 1040x A statement outlining the law or other authority the organization is relying on. Free e file 1040x A statement as to whether a conference at the Appeals Office is desired. Free e file 1040x The statement of facts in item 4 must be declared true under penalties of perjury. Free e file 1040x This may be done by adding to the protest the following signed declaration:   “Under penalties of perjury, I declare that I have examined the statement of facts presented in this protest and in any accompanying schedules and statements and, to the best of my knowledge and belief, it is true, correct, and complete. Free e file 1040x ”           Signature. Free e file 1040x   If the organization's representative submits the appeal, a substitute declaration must be included, stating: That the representative prepared the appeal and accompanying documents, and Whether the representative knows personally that the statements of fact contained in the appeal and accompanying documents are true and correct. Free e file 1040x Be sure the appeal contains all of the information requested. Free e file 1040x Incomplete appeals will be returned for completion. Free e file 1040x If a conference is requested, it will be held at the Appeals Office, unless the organization requests that the meeting be held at a field office convenient to both parties. Free e file 1040x The Appeals Office, after considering the organization's appeal as well as information presented in any conference held, will notify the organization of its decision and issue an appropriate determination letter. Free e file 1040x An adverse decision can be appealed to the courts (discussed later). Free e file 1040x The Appeals Office must request technical advice from EO Technical on any exempt organization issue concerning qualification for exemption or foundation status for which there is no published precedent or for which there is reason to believe that nonuniformity exists. Free e file 1040x If an organization believes that its case involves such an issue, it should ask the Appeals Office to request technical advice. Free e file 1040x Any determination letter issued on the basis of technical advice from EO Technical cannot be appealed to the Appeals Office for those issues that were the subject of the technical advice from EO Technical. Free e file 1040x EO Technical Consideration If an application is referred to EO Technical for issuance of a ruling and an adverse ruling is issued, the organization will be informed of the basis for the conclusion, its right to file a protest within 30 days, and its right to have a conference with EO Technical. Free e file 1040x Administrative Remedies In the case of an application under section 501(c)(3), all of the following actions, called administrative remedies, must be completed by your organization before an unfavorable ruling or determination letter from the IRS can be appealed to the courts. Free e file 1040x The filing of a substantially completed application Form 1023 or group exemption request under section 501(c)(3) (described earlier in this chapter) or the filing of a request for a determination of foundation status (see Private Foundations and Public Charities in chapter 3). Free e file 1040x In the case of a late-filed application, requesting relief under Regulations section 301. Free e file 1040x 9100 regarding applications for extensions of time for making an election or application for relief from tax (see Application for Recognition of Exemption in chapter 3). Free e file 1040x The timely submission of all additional information requested to perfect an exemption application or request for determination of private foundation status. Free e file 1040x Exhaustion of all administrative appeals available within the IRS, including protest of an adverse ruling issued by EO Technical in the case of an exemption application. Free e file 1040x The actions just described will not be considered completed until the IRS has had a reasonable time to act upon the appeal or protest, as the case may be. Free e file 1040x An organization will not be considered to have exhausted its administrative remedies before the earlier of: The completion of the steps just listed and the sending by certified or registered mail of a notice of final determination, or The expiration of the 270-day period in which the IRS has not issued a notice of final determination and the organization has taken, in a timely manner, all reasonable steps to secure a ruling or determination. Free e file 1040x 270-day period. Free e file 1040x   The 270-day period will be considered by the IRS to begin on the date a substantially completed Form 1023 or group exemption request is sent to the IRS. Free e file 1040x See Application Procedures , earlier, for information needed to complete Form 1023. Free e file 1040x   If the application does not contain all of the required items, it will not be further processed and may be returned to the applicant for completion. Free e file 1040x The 270-day period, in this event, will not be considered as starting until the date the application is remailed to the IRS with the requested information, or, if a postmark is not evident, on the date the IRS receives a substantially completed application. Free e file 1040x Appeal to Courts If the IRS issues an unfavorable determination letter or ruling to your organization and you have exhausted all the administrative remedies just discussed, your organization can seek judicial remedies. Free e file 1040x For example, if your organization has paid the tax resulting from the adverse determination and met all other statutory prerequisites, it can file suit for a refund in a U. Free e file 1040x S. Free e file 1040x District Court or the U. Free e file 1040x S. Free e file 1040x Court of Federal Claims. Free e file 1040x Or, if your organization elected not to pay the tax deficiency resulting from the adverse determination and met all other statutory prerequisites, it can file suit for a redetermination of the tax deficiencies in the United States Tax Court. Free e file 1040x For more information on these types of suits, get Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. Free e file 1040x In certain situations, your organization can file suit for a declaratory judgment in the U. Free e file 1040x S. Free e file 1040x District Court for the District of Columbia, the U. Free e file 1040x S. Free e file 1040x Court of Federal Claims, or the U. Free e file 1040x S. Free e file 1040x Tax Court. Free e file 1040x This remedy is available if your organization received an adverse notice of final determination, or if the IRS failed to make a timely determination on your initial or continuing qualification or classification as an exempt organization. Free e file 1040x However, your exempt status claim must be as: An organization qualifying under section 501(c)(3), An organization to which a deduction for a contribution is allowed under section 170(c)(2), An organization that is a private foundation under section 509(a), A private operating foundation under section 4942(j)(3), or A cooperative organization that is exempt from tax under section 521. Free e file 1040x Adverse notice of final determination. Free e file 1040x   The adverse notice of final determination referred to above is a ruling or determination letter sent by certified or registered mail holding that your organization: Is not described in section 501(c)(3) or section 170(c)(2), Is a private foundation as defined in section 4942(j)(3), or Is a public charity described in a part of section 509(a) or section 170(b)(1)(A) other than the part under which your organization requested classification. Free e file 1040x Favorable court rulings - IRS procedure. Free e file 1040x   If a suit results in a final determination that your organization is exempt from tax, the IRS will issue a favorable ruling or determination letter, provided your organization has filed an application for exemption and submitted a statement that the underlying facts and applicable law are the same as in the period considered by the court. Free e file 1040x Group Exemption Letter A group exemption letter is a ruling or determination letter issued to a central organization recognizing on a group basis the exemption under section 501(c) of subordinate organizations on whose behalf the central organization has applied for recognition of exemption. Free e file 1040x A central organization is an organization that has one or more subordinates under its general supervision or control. Free e file 1040x A subordinate organization is a chapter, local, post, or unit of a central organization. Free e file 1040x A central organization may be a subordinate itself, such as a state organization that has subordinate units and is itself affiliated with a national (central) organization. Free e file 1040x A subordinate organization may or may not be incorporated, but it must have an organizing document. Free e file 1040x A subordinate that is organized and operated in a foreign country cannot be included in a group exemption letter. Free e file 1040x A subordinate described in section 501(c)(3) cannot be included in a group exemption letter if it is a private foundation described in section 509(a). Free e file 1040x If your organization is a subordinate controlled by a central organization (for example, a church, a veterans' organization, or a fraternal organization), you should check with the central organization to see if it has been issued a group exemption letter that covers your organization. Free e file 1040x If it has, you do not have to file a separate application unless your organization no longer wants to be included in the group exemption letter. Free e file 1040x If the group exemption letter does not cover your organization, ask your central organization about being included in the next annual group ruling update that it submits to the IRS. Free e file 1040x Central Organization Application Procedure If your organization is a central organization with affiliated subordinates under its control, it can apply for a group exemption letter for its subordinates, provided it has obtained recognition of its own exemption before or concurrently with the group exemption. Free e file 1040x You should make the application for such subordinates by letter instead of submitting either Form 1023 or 1024. Free e file 1040x This procedure relieves each of the subordinates covered by a group exemption letter from filing its own application. Free e file 1040x A central organization obtains its own recognition of exemption by sending its application to the IRS address shown on Form 8718 or Form 1023. Free e file 1040x If the central organization has previously obtained recognition of its own exemption, it must indicate its employer identification number and the date of the letter recognizing its exemption. Free e file 1040x It need not forward documents already submitted. Free e file 1040x However, if it has not already done so, the central organization must submit a copy of any amendment to its governing instruments or internal regulations as well as any information about changes in its character, purposes, or method of operation. Free e file 1040x Employer identification number. Free e file 1040x   The central organization must have an EIN before it submits a completed exemption or group exemption application. Free e file 1040x Each subordinate must have its own EIN, even if it has no employees. Free e file 1040x When submitting its group exemption application, the central organization must provide an EIN for each subordinate organization. Free e file 1040x Information required for subordinate organizations. Free e file 1040x   In addition to the information required to obtain recognition of its own exemption, the central organization must submit information for those subordinates to be included in the group exemption letter. Free e file 1040x The information should be forwarded in a letter signed by a principal officer of the central organization setting forth or including as attachments the following. Free e file 1040x Information verifying that the subordinates: Are affiliated with the central organization at the close of its annual accounting period; Are subject to its general supervision or control; Are all eligible to qualify for exemption under the same paragraph of section 501(c), though not necessarily the paragraph under which the central organization itself is exempt; Are not private foundations if the application for a group exemption letter involves section 501(c)(3); Are all on the same accounting period as the central organization if they are to be included in group returns; and Are organizations that have been formed within the 15-month period preceding the date of submission of the group exemption application if they are claiming section 501(c)(3) status and are subject to the requirements of section 508(a) and wish to be recognized as exempt from their dates of creation (a group exemption letter may be issued covering subordinates, one or more of which have not been organized within the 15-month period preceding the date of submission, if all subordinates are willing to be recognized as exempt only from the date of application). Free e file 1040x A detailed description of the purposes and activities of the subordinates, including the sources of receipts and the nature of expenditures. Free e file 1040x A sample copy of a uniform governing instrument (such as a charter or articles of association) adopted by the subordinates, or, in its absence, copies of representative instruments. Free e file 1040x An affirmation to the effect that, to the best of the officer's knowledge, the purposes and activities of the subordinates are as stated in (2) and (3), above. Free e file 1040x A statement that each of the subordinates has provided a written authorization to the central organization, signed by an authorized officer of the subordinate, agreeing to be included in the group exemption (see also New 501(c)(3) organizations that want to be included , later in this section). Free e file 1040x A list of subordinates to be included in the group exemption letter to which the IRS has issued an outstanding ruling or determination letter relating to exemption. Free e file 1040x If the application for a group exemption letter involves section 501(c)(3) and is subject to the provisions of the Code requiring that it give timely notice that it is not a private foundation (see Private Foundations in chapter 3), an affirmation to the effect that, to the best of the officer's knowledge and belief, no subordinate to be included in the group exemption letter is a private foundation as defined in section 509(a). Free e file 1040x For each subordinate that is a school claiming exemption under section 501(c)(3), the information required by Revenue Ruling 71-447, 1971-2 C. Free e file 1040x B. Free e file 1040x 230 and Revenue Procedure 75-50, 1975-2 C. Free e file 1040x B. Free e file 1040x 587 (these requirements are fully described in chapter 3, under Private Schools ; see also Schedule B, Form 1023). Free e file 1040x For any school affiliated with a church, the information to show that the provisions of Revenue Ruling 75-231, 1975-1 C. Free e file 1040x B. Free e file 1040x 158, have been met. Free e file 1040x A list of the names, mailing addresses, actual addresses if different, and EINs of subordinates to be included in the group exemption letter. Free e file 1040x A current directory of subordinates may be furnished instead of the list if it includes the required information and if the subordinates not to be included in the group exemption letter are identified. Free e file 1040x New 501(c)(3) organizations that want to be included. Free e file 1040x   A new organization, described in section 501(c)(3), that wants to be included in a group exemption letter must submit its authorization (as explained in item number 5, earlier, under Information required for subordinate organizations ) to the central organization before the end of the 15th month after it was formed in order to satisfy the requirement of section 508(a). Free e file 1040x The central organization must also include this subordinate in its next annual submission of information, as discussed later, under Information Required Annually . Free e file 1040x Keeping the Group Exemption Letter in Force Continued effectiveness of a group exemption letter is based on the following conditions. Free e file 1040x The continued existence of the central organization. Free e file 1040x The continued qualification of the central organization for exemption under section 501(c). Free e file 1040x The submission by the central organization of the information regarding its subordinate organizations that is required annually (described under Information Required Annually). Free e file 1040x The annual filing of an information return (Form 990, for example) by the central organization if required. Free e file 1040x The continued effectiveness of a group exemption letter as to a particular subordinate is based on these four conditions, as well as on the continued conformity by the subordinate to the requirements for inclusion in a group exemption letter, the authorization for inclusion, and the annual filing of any required information return for the subordinate. Free e file 1040x Information Required Annually To maintain a group exemption letter, the central organization must submit annually, at least 90 days before the close of its annual accounting period, all of the following information. Free e file 1040x Information about all changes in the purposes, character, or method of operation of the subordinates included in the group exemption letter. Free e file 1040x A separate list (that includes the names, mailing addresses, actual addresses if different, and EINs of the affected subordinates) for each of the three following categories. Free e file 1040x Subordinates that have changed their names or addresses during the year. Free e file 1040x Subordinates no longer to be included in the group exemption letter because they no longer exist or have disaffiliated from or withdrawn their authorization to the central organization. Free e file 1040x Subordinates to be added to the group exemption letter because they are newly organized or affiliated or because they have recently authorized the central organization to include them. Free e file 1040x An annotated directory of subordinates will not be accepted for this purpose. Free e file 1040x If there were none of the above changes, the central organization must submit a statement to that effect. Free e file 1040x The same information about new subordinates that was required in the initial application for group exemption. Free e file 1040x (This information is listed in items 1 through 10, under Information required for subordinate organizations. Free e file 1040x , earlier. Free e file 1040x ) If a new subordinate does not differ in any material respects from the subordinates included in the application for group exemption, however, a statement to this effect may be submitted in lieu of detailed information. Free e file 1040x The organization should send this information to:   Ogden Service Center  Mail Stop 6271 Ogden, UT 84404-4749 Submitting the required information annually does not relieve the central organization or any of its subordinates of the duty to submit any other information that may be required by an EO area manager to determine whether the conditions for continued exemption are being met. Free e file 1040x Events Causing Loss of Group Exemption A group exemption letter no longer has effect, for either a particular subordinate or the group as a whole, when: The central organization notifies the IRS that it is going out of existence, The central organization notifies the IRS, by its annual submission or otherwise, that any of its subordinates will no longer fulfill the conditions for continued effectiveness, explained earlier, or The IRS notifies the central organization or the affected subordinate that the group exemption letter will no longer have effect for some or all of the group because the conditions for continued effectiveness of a group exemption letter have not been fulfilled. Free e file 1040x When notice is given under any of these three conditions, the IRS will no longer recognize the exempt status of the affected subordinates until they file separate applications on their own behalf or the central organization files complete supporting information for their reinclusion in the group exemption at the time of its annual submission. Free e file 1040x However, when the notice is given by the IRS and the withdrawal of recognition is based on the failure of the organization to comply with the requirements for recognition of tax-exempt status under the particular subsection of section 501(c), the revocation will ordinarily take effect as of the date of that failure. Free e file 1040x The notice, however, will be given only after the appeal procedures described earlier in this chapter are completed. Free e file 1040x Prev  Up  Next   Home   More Online Publications
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The Free E File 1040x

Free e file 1040x Publication 504 - Main Content Table of Contents Filing StatusUnmarried persons. Free e file 1040x Married persons. Free e file 1040x Same-sex marriage. Free e file 1040x Exception. Free e file 1040x Married Filing Jointly Married Filing Separately Head of Household ExemptionsPersonal Exemptions Exemptions for Dependents Phaseout of Exemptions AlimonyInvalid decree. Free e file 1040x Amended instrument. Free e file 1040x General Rules Instruments Executed After 1984 Instruments Executed Before 1985 Qualified Domestic Relations OrderRollovers. Free e file 1040x Individual Retirement Arrangements Property SettlementsTransfer Between Spouses Gift Tax on Property Settlements Sale of Jointly-Owned Property Costs of Getting a Divorce Tax Withholding and Estimated Tax Community PropertyCommunity Income Alimony (Community Income) How To Get Tax Help Filing Status Your filing status is used in determining whether you must file a return, your standard deduction, and the correct tax. Free e file 1040x It may also be used in determining whether you can claim certain other deductions and credits. Free e file 1040x The filing status you can choose depends partly on your marital status on the last day of your tax year. Free e file 1040x Marital status. Free e file 1040x   If you are unmarried, your filing status is single or, if you meet certain requirements, head of household or qualifying widow(er). Free e file 1040x If you are married, your filing status is either married filing a joint return or married filing a separate return. Free e file 1040x For information about the single and qualifying widow(er) filing statuses, see Publication 501. Free e file 1040x Unmarried persons. Free e file 1040x   You are unmarried for the whole year if either of the following applies. Free e file 1040x You have obtained a final decree of divorce or separate maintenance by the last day of your tax year. Free e file 1040x You must follow your state law to determine if you are divorced or legally separated. Free e file 1040x Exception. Free e file 1040x If you and your spouse obtain a divorce in one year for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to remarry each other and do so in the next tax year, you and your spouse must file as married individuals. Free e file 1040x You have obtained a decree of annulment, which holds that no valid marriage ever existed. Free e file 1040x You must file amended returns (Form 1040X, Amended U. Free e file 1040x S. Free e file 1040x Individual Income Tax Return) for all tax years affected by the annulment that are not closed by the statute of limitations. Free e file 1040x The statute of limitations generally does not end until 3 years (including extensions) after the date you file your original return or within 2 years after the date you pay the tax. Free e file 1040x On the amended return you will change your filing status to single or, if you meet certain requirements, head of household. Free e file 1040x Married persons. Free e file 1040x   You are married for the whole year if you are separated but you have not obtained a final decree of divorce or separate maintenance by the last day of your tax year. Free e file 1040x An interlocutory decree is not a final decree. Free e file 1040x Same-sex marriage. Free e file 1040x   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Free e file 1040x The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Free e file 1040x However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes. Free e file 1040x For more details, see Publication 501. Free e file 1040x Exception. Free e file 1040x   If you live apart from your spouse, under certain circumstances, you may be considered unmarried and can file as head of household. Free e file 1040x See Head of Household , later. Free e file 1040x Married Filing Jointly If you are married, you and your spouse can choose to file a joint return. Free e file 1040x If you file jointly, you both must include all your income, exemptions, deductions, and credits on that return. Free e file 1040x You can file a joint return even if one of you had no income or deductions. Free e file 1040x If both you and your spouse have income, you should usually figure your tax on both a joint return and separate returns (using the filing status of married filing separately) to see which gives the two of you the lower combined tax. Free e file 1040x Nonresident alien. Free e file 1040x   To file a joint return, at least one of you must be a U. Free e file 1040x S. Free e file 1040x citizen or resident alien at the end of the tax year. Free e file 1040x If either of you was a nonresident alien at any time during the tax year, you can file a joint return only if you agree to treat the nonresident spouse as a resident of the United States. Free e file 1040x This means that your combined worldwide incomes are subject to U. Free e file 1040x S. Free e file 1040x income tax. Free e file 1040x These rules are explained in Publication 519, U. Free e file 1040x S. Free e file 1040x Tax Guide for Aliens. Free e file 1040x Signing a joint return. Free e file 1040x   Both you and your spouse generally must sign the return, or it will not be considered a joint return. Free e file 1040x Joint and individual liability. Free e file 1040x   Both you and your spouse may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Free e file 1040x This means that one spouse may be held liable for all the tax due even if all the income was earned by the other spouse. Free e file 1040x Divorced taxpayers. Free e file 1040x   If you are divorced, you are jointly and individually responsible for any tax, interest, and penalties due on a joint return for a tax year ending before your divorce. Free e file 1040x This responsibility applies even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. Free e file 1040x Relief from joint liability. Free e file 1040x   In some cases, a spouse may be relieved of the tax, interest, and penalties on a joint return. Free e file 1040x You can ask for relief no matter how small the liability. Free e file 1040x   There are three types of relief available. Free e file 1040x Innocent spouse relief. Free e file 1040x Separation of liability, which applies to joint filers who are divorced, widowed, legally separated, or who have not lived together for the 12 months ending on the date election of this relief is filed. Free e file 1040x Equitable relief. Free e file 1040x   Married persons who live in community property states, but who did not file joint returns, may also qualify for relief from liability arising from community property law or for equitable relief. Free e file 1040x See Relief from liability arising from community property law , later, under Community Property. Free e file 1040x    Each kind of relief has different requirements. Free e file 1040x You must file Form 8857 to request relief under any of these categories. Free e file 1040x Publication 971 explains these kinds of relief and who may qualify for them. Free e file 1040x You can also find information on our website at IRS. Free e file 1040x gov. Free e file 1040x Tax refund applied to spouse's debts. Free e file 1040x   The overpayment shown on your joint return may be used to pay the past-due amount of your spouse's debts. Free e file 1040x This includes your spouse's federal tax, state income tax, child or spousal support payments, or a federal nontax debt, such as a student loan. Free e file 1040x You can get a refund of your share of the overpayment if you qualify as an injured spouse. Free e file 1040x Injured spouse. Free e file 1040x   You are an injured spouse if you file a joint return and all or part of your share of the overpayment was, or is expected to be, applied against your spouse's past-due debts. Free e file 1040x An injured spouse can get a refund for his or her share of the overpayment that would otherwise be used to pay the past-due amount. Free e file 1040x   To be considered an injured spouse, you must: Have made and reported tax payments (such as federal income tax withheld from wages or estimated tax payments), or claimed a refundable tax credit, such as the earned income credit or additional child tax credit on the joint return, and Not be legally obligated to pay the past-due amount. Free e file 1040x Note. Free e file 1040x If the injured spouse's permanent home is in a community property state, then the injured spouse must only meet (2). Free e file 1040x For more information, see Publication 555. Free e file 1040x    Refunds that involve community property states must be divided according to local law. Free e file 1040x If you live in a community property state in which all community property is subject to the debts of either spouse, your entire refund is generally used to pay those debts. Free e file 1040x   If you are an injured spouse, you must file Form 8379 to have your portion of the overpayment refunded to you. Free e file 1040x Follow the instructions for the form. Free e file 1040x   If you have not filed your joint return and you know that your joint refund will be offset, file Form 8379 with your return. Free e file 1040x You should receive your refund within 14 weeks from the date the paper return is filed or within 11 weeks from the date the return is filed electronically. Free e file 1040x   If you filed your joint return and your joint refund was offset, file Form 8379 by itself. Free e file 1040x When filed after offset, it can take up to 8 weeks to receive your refund. Free e file 1040x Do not attach the previously filed tax return, but do include copies of all Forms W-2, Wage and Tax Statement, and W-2G, Certain Gambling Winnings, for both spouses and any Forms 1099 that show income tax withheld. Free e file 1040x    An injured spouse claim is different from an innocent spouse relief request. Free e file 1040x An injured spouse uses Form 8379 to request an allocation of the tax overpayment attributed to each spouse. Free e file 1040x An innocent spouse uses Form 8857 to request relief from joint liability for tax, interest, and penalties on a joint return for items of the other spouse (or former spouse) that were incorrectly reported on or omitted from the joint return. Free e file 1040x For information on innocent spouses, see Relief from joint liability, earlier. Free e file 1040x Married Filing Separately If you and your spouse file separate returns, you should each report only your own income, exemptions, deductions, and credits on your individual return. Free e file 1040x You can file a separate return even if only one of you had income. Free e file 1040x For information on exemptions you can claim on your separate return, see Exemptions , later. Free e file 1040x Community or separate income. Free e file 1040x   If you live in a community property state and file a separate return, your income may be separate income or community income for income tax purposes. Free e file 1040x For more information, see Community Income under Community Property, later. Free e file 1040x Separate liability. Free e file 1040x   If you and your spouse file separately, you each are responsible only for the tax due on your own return. Free e file 1040x Itemized deductions. Free e file 1040x   If you and your spouse file separate returns and one of you itemizes deductions, the other spouse cannot use the standard deduction and should also itemize deductions. Free e file 1040x Table 1. Free e file 1040x Itemized Deductions on Separate Returns This table shows itemized deductions you can claim on your married filing separate return whether you paid the expenses separately with your own funds or jointly with your spouse. Free e file 1040x  Caution: If you live in a community property state, these rules do not apply. Free e file 1040x See Community Property. Free e file 1040x IF you paid . Free e file 1040x . Free e file 1040x . Free e file 1040x AND you . Free e file 1040x . Free e file 1040x . Free e file 1040x THEN you can deduct on your separate federal return. Free e file 1040x . Free e file 1040x . Free e file 1040x   medical expenses   paid with funds deposited in a joint checking account in which you and your spouse have an equal interest     half of the total medical expenses, subject to certain limits, unless you can show that you alone paid the expenses. Free e file 1040x     state income tax   file a separate state income tax return     the state income tax you alone paid during the year. Free e file 1040x         file a joint state income tax return and you and your spouse are jointly and individually liable for the full amount of the state income tax     the state income tax you alone paid during the year. Free e file 1040x         file a joint state income tax return and you  are liable for only your own share of state  income tax     the smaller of: the state income tax you alone paid during the year, or the total state income tax you and your spouse paid during the year multiplied by the following fraction. Free e file 1040x The numerator is your gross income and the denominator  is your combined gross income. Free e file 1040x     property tax   paid the tax on property held as tenants by the entirety     the property tax you alone paid. Free e file 1040x     mortgage interest   paid the interest on a qualified home1 held  as tenants by the entirety     the mortgage interest you alone paid. Free e file 1040x     casualty loss   have a casualty loss on a home you own  as tenants by the entirety     half of the loss, subject to the deduction limits. Free e file 1040x Neither spouse may report the total casualty loss. Free e file 1040x 1 For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. Free e file 1040x Dividing itemized deductions. Free e file 1040x   You may be able to claim itemized deductions on a separate return for certain expenses that you paid separately or jointly with your spouse. Free e file 1040x See Table 1, later. Free e file 1040x Separate returns may give you a higher tax. Free e file 1040x   Some married couples file separate returns because each wants to be responsible only for his or her own tax. Free e file 1040x There is no joint liability. Free e file 1040x But in almost all instances, if you file separate returns, you will pay more combined federal tax than you would with a joint return. Free e file 1040x This is because the following special rules apply if you file a separate return. Free e file 1040x Your tax rate generally will be higher than it would be on a joint return. Free e file 1040x Your exemption amount for figuring the alternative minimum tax will be half of that allowed a joint return filer. Free e file 1040x You cannot take the credit for child and dependent care expenses in most cases. Free e file 1040x You cannot take the earned income credit. Free e file 1040x You cannot take the exclusion or credit for adoption expenses in most cases. Free e file 1040x You cannot take the credit for higher education expenses (American opportunity and lifetime learning credits), the deduction for student loan interest, or the tuition and fees deduction. Free e file 1040x You cannot exclude the interest from qualified savings bonds that you used for higher education expenses. Free e file 1040x If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You will have to include in income more (up to 85%) of any social security or equivalent railroad retirement benefits you received. Free e file 1040x Your income limits that reduce the child tax credit, the retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are half of the limits for a joint return filer. Free e file 1040x Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Free e file 1040x Your basic standard deduction, if allowable, is half of that allowed a joint return filer. Free e file 1040x See Itemized deductions , earlier. Free e file 1040x Joint return after separate returns. Free e file 1040x   If either you or your spouse (or both of you) file a separate return, you generally can change to a joint return within 3 years from the due date (not including extensions) of the separate return or returns. Free e file 1040x This applies to a return either of you filed claiming married filing separately, single, or head of household filing status. Free e file 1040x Use Form 1040X to change your filing status. Free e file 1040x Separate returns after joint return. Free e file 1040x   After the due date of your return, you and your spouse cannot file separate returns if you previously filed a joint return. Free e file 1040x Exception. Free e file 1040x   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Free e file 1040x The personal representative has 1 year from the due date (including extensions) of the joint return to make the change. Free e file 1040x Head of Household Filing as head of household has the following advantages. Free e file 1040x You can claim the standard deduction even if your spouse files a separate return and itemizes deductions. Free e file 1040x Your standard deduction is higher than is allowed if you claim a filing status of single or married filing separately. Free e file 1040x Your tax rate usually will be lower than it is if you claim a filing status of single or married filing separately. Free e file 1040x You may be able to claim certain credits (such as the dependent care credit and the earned income credit) you cannot claim if your filing status is married filing separately. Free e file 1040x Income limits that reduce your child tax credit, retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are higher than the income limits if you claim a filing status of married filing separately. Free e file 1040x Requirements. Free e file 1040x   You may be able to file as head of household if you meet all the following requirements. Free e file 1040x You are unmarried or “considered unmarried” on the last day of the year. Free e file 1040x You paid more than half the cost of keeping up a home for the year. Free e file 1040x A “qualifying person” lived with you in the home for more than half the year (except for temporary absences, such as school). Free e file 1040x However, if the “qualifying person” is your dependent parent, he or she does not have to live with you. Free e file 1040x See Special rule for parent , later, under Qualifying person. Free e file 1040x Considered unmarried. Free e file 1040x   You are considered unmarried on the last day of the tax year if you meet all the following tests. Free e file 1040x You file a separate return. Free e file 1040x A separate return includes a return claiming married filing separately, single, or head of household filing status. Free e file 1040x You paid more than half the cost of keeping up your home for the tax year. Free e file 1040x Your spouse did not live in your home during the last 6 months of the tax year. Free e file 1040x Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Free e file 1040x See Temporary absences , later. Free e file 1040x Your home was the main home of your child, stepchild, or foster child for more than half the year. Free e file 1040x (See Qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. Free e file 1040x ) You must be able to claim an exemption for the child. Free e file 1040x However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rule described later in Special rule for divorced or separated parents (or parents who live apart) under Exemptions for Dependents. Free e file 1040x The general rules for claiming an exemption for a dependent are shown later in Table 3. Free e file 1040x    If you were considered married for part of the year and lived in a community property state (one of the states listed later under Community Property), special rules may apply in determining your income and expenses. Free e file 1040x See Publication 555 for more information. Free e file 1040x Nonresident alien spouse. Free e file 1040x   If your spouse was a nonresident alien at any time during the tax year, and you have not chosen to treat your spouse as a resident alien, you are considered unmarried for head of household purposes. Free e file 1040x However, your spouse is not a qualifying person for head of household purposes. Free e file 1040x You must have another qualifying person and meet the other requirements to file as head of household. Free e file 1040x Keeping up a home. Free e file 1040x   You are keeping up a home only if you pay more than half the cost of its upkeep for the year. Free e file 1040x This includes rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. Free e file 1040x This does not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation for any member of the household. Free e file 1040x Qualifying person. Free e file 1040x    Table 2, later, shows who can be a qualifying person. Free e file 1040x Any person not described in Table 2 is not a qualifying person. Free e file 1040x   Generally, the qualifying person must live with you for more than half of the year. Free e file 1040x Table 2. Free e file 1040x Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. Free e file 1040x See the text of this publication for the other requirements you must meet to claim head of household filing status. Free e file 1040x IF the person is your . Free e file 1040x . Free e file 1040x . Free e file 1040x AND . Free e file 1040x . Free e file 1040x . Free e file 1040x THEN that person is . Free e file 1040x . Free e file 1040x . Free e file 1040x   qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2 he or she is single a qualifying person, whether or not you can claim an exemption for the person. Free e file 1040x     he or she is married and you can claim an exemption for him or her a qualifying person. Free e file 1040x     he or she is married and you cannot claim an exemption for him or her not a qualifying person. Free e file 1040x 3     qualifying relative4 who is your father or mother you can claim an exemption for him or her5 a qualifying person. Free e file 1040x 6     you cannot claim an exemption for him or her not a qualifying person. Free e file 1040x     qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests) he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 and you can claim an exemption for him or her5 a qualifying person. Free e file 1040x     he or she did not live with you more than half the year not a qualifying person. Free e file 1040x     he or she is not related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 and is your qualifying relative only because he or she lived with you all year as a member of your household not a qualifying person. Free e file 1040x     you cannot claim an exemption for him or her not a qualifying person. Free e file 1040x   1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Free e file 1040x 2 See Table 3, later, for the tests that must be met to be a qualifying child. Free e file 1040x Note. Free e file 1040x If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of Divorced or Separated Parents (or Parents Who Live Apart) under Exemptions for Dependents, later. Free e file 1040x If you are the custodial parent and those rules apply, the child is generally your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. Free e file 1040x 3 This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. Free e file 1040x 4 See Table 3, later, for the tests that must be met to be a qualifying relative. Free e file 1040x 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Free e file 1040x See Multiple Support Agreement in Publication 501. Free e file 1040x 6 See Special rule for parent . Free e file 1040x Special rule for parent. Free e file 1040x   If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. Free e file 1040x However, you must be able to claim an exemption for your father or mother. Free e file 1040x Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. Free e file 1040x You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly. Free e file 1040x Death or birth. Free e file 1040x   If the person for whom you kept up a home was born or died in 2013, you still may be able to file as head of household. Free e file 1040x If the person is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. Free e file 1040x If the person is anyone else, see Publication 501. Free e file 1040x Temporary absences. Free e file 1040x   You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, or military service. Free e file 1040x It must be reasonable to assume that the absent person will return to the home after the temporary absence. Free e file 1040x You must continue to keep up the home during the absence. Free e file 1040x Kidnapped child. Free e file 1040x   You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. Free e file 1040x You can claim head of household filing status if all the following statements are true. Free e file 1040x The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. Free e file 1040x In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Free e file 1040x You would have qualified for head of household filing status if the child had not been kidnapped. Free e file 1040x   This treatment applies for all years until the earlier of: The year the child is returned, The year there is a determination that the child is dead, or The year the child would have reached age 18. Free e file 1040x More information. Free e file 1040x   For more information on filing as head of household, see Publication 501. Free e file 1040x Exemptions You can deduct $3,900 for each exemption you claim in 2013. Free e file 1040x However, if your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. Free e file 1040x There are two types of exemptions: personal exemptions and exemptions for dependents. Free e file 1040x If you are entitled to claim an exemption for a dependent (such as your child), that dependent cannot claim his or her personal exemption on his or her own tax return. Free e file 1040x Personal Exemptions You can claim your own exemption unless someone else can claim it. Free e file 1040x If you are married, you may be able to take an exemption for your spouse. Free e file 1040x These are called personal exemptions. Free e file 1040x Exemption for Your Spouse Your spouse is never considered your dependent. Free e file 1040x Joint return. Free e file 1040x   On a joint return, you can claim one exemption for yourself and one for your spouse. Free e file 1040x   If your spouse had any gross income, you can claim his or her exemption only if you file a joint return. Free e file 1040x Separate return. Free e file 1040x   If you file a separate return, you can take an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. Free e file 1040x If your spouse is the dependent of another taxpayer, you cannot claim an exemption for your spouse even if the other taxpayer does not actually claim your spouse's exemption. Free e file 1040x Alimony paid. Free e file 1040x   If you paid alimony to your spouse, you cannot take an exemption for your spouse. Free e file 1040x This is because alimony is gross income to the spouse who received it. Free e file 1040x Divorced or separated spouse. Free e file 1040x   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. Free e file 1040x This rule applies even if you provided all of your former spouse's support. Free e file 1040x Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. Free e file 1040x You can claim an exemption for a dependent even if your dependent files a return. Free e file 1040x The term “dependent” means: A qualifying child, or A qualifying relative. Free e file 1040x Table 3 shows the tests that must be met to be either a qualifying child or qualifying relative, plus the additional requirements for claiming an exemption for a dependent. Free e file 1040x For detailed information, see Publication 501. Free e file 1040x   Dependent not allowed a personal exemption. Free e file 1040x If you can claim an exemption for your dependent, the dependent cannot claim his or her own exemption on his or her own tax return. Free e file 1040x This is true even if you do not claim the dependent's exemption on your return. Free e file 1040x It is also true if the decedent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. Free e file 1040x Table 3. Free e file 1040x Overview of the Rules for Claiming an Exemption for a Dependent Caution. Free e file 1040x This table is only an overview of the rules. Free e file 1040x For details, see Publication 501. Free e file 1040x • You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. Free e file 1040x • You cannot claim a married person who files a joint return as a dependent unless that joint return is only a claim for refund and there would be no tax liability for either spouse on separate returns. Free e file 1040x • You cannot claim a person as a dependent unless that person is a U. Free e file 1040x S. Free e file 1040x citizen, U. Free e file 1040x S. Free e file 1040x resident alien, U. Free e file 1040x S. Free e file 1040x national, or a resident of Canada or Mexico. Free e file 1040x 1 • You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Free e file 1040x   Tests To Be a Qualifying Child   Tests To Be a Qualifying Relative 1. Free e file 1040x     2. Free e file 1040x       3. Free e file 1040x    4. Free e file 1040x    5. Free e file 1040x    The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Free e file 1040x   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled. Free e file 1040x   The child must have lived with you for more than half of the year. Free e file 1040x 2   The child must not have provided more than half of his or her own support for the year. Free e file 1040x   The child is not filing a joint return for the year (unless that joint return is filed only as a claim for refund of withheld income tax or estimated tax paid). Free e file 1040x   1. Free e file 1040x    2. Free e file 1040x       3. Free e file 1040x    4. Free e file 1040x The person cannot be your qualifying child or the qualifying child of anyone else. Free e file 1040x   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 or (b) must live with you all year as a member of your household 2 (and your relationship must not violate local law). Free e file 1040x   The person's gross income for the year must be less than $3,900. Free e file 1040x 3   You must provide more than half of the person's total support for the year. Free e file 1040x 4 If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. Free e file 1040x See Special Rule for Qualifying Child of More Than One Person , later, to find out which person is the person entitled to claim the child as a qualifying child. Free e file 1040x     1 Exception exists for certain adopted children. Free e file 1040x 2 Exceptions exist for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. Free e file 1040x 3 Exception exists for persons who are disabled and have income from a sheltered workshop. Free e file 1040x 4 Exceptions exist for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Free e file 1040x See Publication 501. Free e file 1040x You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. Free e file 1040x For more information, see the instructions for your tax return if you file Form 1040A or 1040. Free e file 1040x Children of Divorced or Separated Parents (or Parents Who Live Apart) In most cases, because of the residency test (see item 3 under Tests To Be a Qualifying Child in Table 3), a child of divorced or separated parents is the qualifying child of the custodial parent. Free e file 1040x However, the child will be treated as the qualifying child of the noncustodial parent if the special rule (discussed next) applies. Free e file 1040x Special rule for divorced or separated parents (or parents who live apart). Free e file 1040x   A child will be treated as the qualifying child of his or her noncustodial parent if all four of the following statements are true. Free e file 1040x The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of the year, whether or not they are or were married. Free e file 1040x The child received over half of his or her support for the year from the parents. Free e file 1040x The child is in the custody of one or both parents for more than half of the year. Free e file 1040x Either of the following applies. Free e file 1040x The custodial parent signs a written declaration, discussed later, that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches this written declaration to his or her return. Free e file 1040x (If the decree or agreement went into effect after 1984, see Divorce decree or separation agreement that went into effect after 1984 and before 2009 , later. Free e file 1040x A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 states that the noncustodial parent can claim the child as a dependent, the decree or agreement was not changed after 1984 to say the noncustodial parent cannot claim the child as a dependent, and the noncustodial parent provides at least $600 for the child's support during 2013. Free e file 1040x See Child support under pre-1985 agreement , later. Free e file 1040x Custodial parent and noncustodial parent. Free e file 1040x   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. Free e file 1040x The other parent is the noncustodial parent. Free e file 1040x   If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater number of nights during the rest of the year. Free e file 1040x   A child is treated as living with a parent for a night if the child sleeps: At that parent's home, whether or not the parent is present, or In the company of the parent, when the child does not sleep at a parent's home (for example, the parent and child are on vacation together). Free e file 1040x Equal number of nights. Free e file 1040x   If the child lived with each parent for an equal number of nights during the year, the custodial parent is the parent with the higher adjusted gross income. Free e file 1040x December 31. Free e file 1040x   The night of December 31 is treated as part of the year in which it begins. Free e file 1040x For example, December 31, 2013, is treated as part of 2013. Free e file 1040x Emancipated child. Free e file 1040x   If a child is emancipated under state law, the child is treated as not living with either parent. Free e file 1040x See Examples 5 and 6 . Free e file 1040x Absences. Free e file 1040x    If a child was not with either parent on a particular night (because, for example, the child was staying at a friend's house), the child is treated as living with the parent with whom the child normally would have lived for that night, except for the absence. Free e file 1040x But if it cannot be determined with which parent the child normally would have lived or if the child would not have lived with either parent that night, the child is treated as not living with either parent that night. Free e file 1040x Parent works at night. Free e file 1040x   If, due to a parent's nighttime work schedule, a child lives for a greater number of days but not nights with the parent who works at night, that parent is treated as the custodial parent. Free e file 1040x On a school day, the child is treated as living at the primary residence registered with the school. Free e file 1040x Example 1 – child lived with one parent greater number of nights. Free e file 1040x You and your child’s other parent are divorced. Free e file 1040x In 2013, your child lived with you 210 nights and with the other parent 156 nights. Free e file 1040x You are the custodial parent. Free e file 1040x Example 2 – child is away at camp. Free e file 1040x In 2013, your daughter lives with each parent for alternate weeks. Free e file 1040x In the summer, she spends 6 weeks at summer camp. Free e file 1040x During the time she is at camp, she is treated as living with you for 3 weeks and with her other parent, your ex-spouse, for 3 weeks because this is how long she would have lived with each parent if she had not attended summer camp. Free e file 1040x Example 3 – child lived same number of days with each parent. Free e file 1040x Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. Free e file 1040x Your adjusted gross income is $40,000. Free e file 1040x Your ex-spouse's adjusted gross income is $25,000. Free e file 1040x You are treated as your son's custodial parent because you have the higher adjusted gross income. Free e file 1040x Example 4 – child is at parent’s home but with other parent. Free e file 1040x Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. Free e file 1040x You become ill and are hospitalized. Free e file 1040x The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. Free e file 1040x Your son is treated as living with you during this 10-day period because he was living in your home. Free e file 1040x Example 5 – child emancipated in May. Free e file 1040x When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. Free e file 1040x As a result, he is not considered in the custody of his parents for more than half of the year. Free e file 1040x The special rule for children of divorced or separated parents (or parents who live apart) does not apply. Free e file 1040x Example 6 – child emancipated in August. Free e file 1040x Your daughter lives with you from January 1, 2013, until May 31, 2013, and lives with her other parent, your ex-spouse, from June 1, 2013, through the end of the year. Free e file 1040x She turns 18 and is emancipated under state law on August 1, 2013. Free e file 1040x Because she is treated as not living with either parent beginning on August 1, she is treated as living with you the greater number of nights in 2013. Free e file 1040x You are the custodial parent. Free e file 1040x Written declaration. Free e file 1040x    The custodial parent must use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial parent. Free e file 1040x The noncustodial parent must attach a copy of the form or statement to his or her tax return. Free e file 1040x   The exemption can be released for 1 year, for a number of specified years (for example, alternate years), or for all future years, as specified in the declaration. Free e file 1040x Divorce decree or separation agreement that went into effect after 1984 and before 2009. Free e file 1040x   If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. Free e file 1040x To be able to do this, the decree or agreement must state all three of the following. Free e file 1040x The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. Free e file 1040x The custodial parent will not claim the child as a dependent for the year. Free e file 1040x The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. Free e file 1040x   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her return. Free e file 1040x The cover page (write the other parent's social security number on this page). Free e file 1040x The pages that include all of the information identified in items (1) through (3) above. Free e file 1040x The signature page with the other parent's signature and the date of the agreement. Free e file 1040x Post-2008 divorce decree or separation agreement. Free e file 1040x   If the decree or agreement went into effect after 2008, a noncustodial parent claiming an exemption for a child cannot attach pages from a divorce decree or separation agreement instead of Form 8332. Free e file 1040x The custodial parent must sign either a Form 8332 or a similar statement. Free e file 1040x The only purpose of this statement must be to release the custodial parent's claim to the child's exemption. Free e file 1040x The noncustodial parent must attach a copy to his or her return. Free e file 1040x The form or statement must release the custodial parent's claim to the child without any conditions. Free e file 1040x For example, the release must not depend on the noncustodial parent paying support. Free e file 1040x    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. Free e file 1040x Revocation of release of claim to an exemption. Free e file 1040x   The custodial parent can revoke a release of claim to exemption that he or she previously released to the noncustodial parent on Form 8332 or a similar statement. Free e file 1040x In order for the revocation to be effective for 2013, the custodial parent must have given (or made reasonable efforts to give) written notice of the revocation to the noncustodial parent in 2012 or earlier. Free e file 1040x The custodial parent can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to his or her return for each tax year he or she claims the child as a dependent as a result of the revocation. Free e file 1040x Remarried parent. Free e file 1040x   If you remarry, the support provided by your new spouse is treated as provided by you. Free e file 1040x Child support under pre-1985 agreement. Free e file 1040x   All child support payments actually received from the noncustodial parent under a pre-1985 agreement are considered used for the support of the child, even if such amounts are not actually spent for child support. Free e file 1040x Example. Free e file 1040x Under a pre-1985 agreement, the noncustodial parent provides $1,200 for the child's support. Free e file 1040x This amount is considered support provided by the noncustodial parent even if the $1,200 was actually spent on things other than support. Free e file 1040x Parents who never married. Free e file 1040x   The special rule for divorced or separated parents also applies to parents who never married and lived apart at all times during the last 6 months of the year. Free e file 1040x Alimony. Free e file 1040x   Payments to your spouse that are includible in his or her gross income as either alimony, separate maintenance payments, or similar payments from an estate or trust, are not treated as a payment for the support of a dependent. Free e file 1040x Special Rule for Qualifying Child of More Than One Person If your qualifying child is not a qualifying child of anyone else, this special rule does not apply to you and you do not need to read about it. Free e file 1040x This is also true if your qualifying child is not a qualifying child of anyone else except your spouse with whom you file a joint return. Free e file 1040x If a child is treated as the qualifying child of the noncustodial parent under the Special rule for divorced or separated parents (or parents who live apart), earlier, see Applying this special rule to divorced or separated parents (or parents who live apart), later. Free e file 1040x Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. Free e file 1040x (For a description of these tests, see list items 1 through 5 under Tests To Be a Qualifying Child in Table 3). Free e file 1040x Although the child meets the conditions to be a qualifying child of each of these persons, only one person can actually use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). Free e file 1040x The exemption for the child. Free e file 1040x The child tax credit. Free e file 1040x Head of household filing status. Free e file 1040x The credit for child and dependent care expenses. Free e file 1040x The exclusion from income for dependent care benefits. Free e file 1040x The earned income credit. Free e file 1040x The other person cannot take any of these benefits based on this qualifying child. Free e file 1040x In other words, you and the other person cannot agree to divide these tax benefits between you. Free e file 1040x The other person cannot take any of these tax benefits unless he or she has a different qualifying child. Free e file 1040x Tiebreaker rules. Free e file 1040x   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. Free e file 1040x If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Free e file 1040x If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. Free e file 1040x If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. Free e file 1040x If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. Free e file 1040x If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. Free e file 1040x If the child's parents file a joint return with each other, this rule can be applied by dividing the parents' total AGI evenly between them; see Publication 501 for details. Free e file 1040x   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. Free e file 1040x Example 1—separated parents. Free e file 1040x You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. Free e file 1040x In August and September, your son lived with you. Free e file 1040x For the rest of the year, your son lived with your husband, the boy's father. Free e file 1040x Your son is a qualifying child of both you and your husband because your son lived with each of you for more than half the year and because he met the relationship, age, support, and joint return tests for both of you. Free e file 1040x At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the special rule for divorced or separated parents (or parents who live apart) does not apply. Free e file 1040x You and your husband will file separate returns. Free e file 1040x Your husband agrees to let you treat your son as a qualifying child. Free e file 1040x This means, if your husband does not claim your son as a qualifying child, you can claim your son as a dependent and treat him as a qualifying child for the child tax credit and exclusion for dependent care benefits, if you qualify for each of those tax benefits. Free e file 1040x However, you cannot claim head of household filing status because you and your husband did not live apart the last 6 months of the year. Free e file 1040x And, as a result of your filing status being married filing separately, you cannot claim the earned income credit or the credit for child and dependent care expenses. Free e file 1040x Example 2—separated parents claim same child. Free e file 1040x The facts are the same as in Example 1 except that you and your husband both claim your son as a qualifying child. Free e file 1040x In this case, only your husband will be allowed to treat your son as a qualifying child. Free e file 1040x This is because, during 2013, the boy lived with him longer than with you. Free e file 1040x If you claimed an exemption, the child tax credit, or the exclusion for dependent care benefits for your son, the IRS will disallow your claim to all these tax benefits, unless you have another qualifying child. Free e file 1040x In addition, because you and your husband did not live apart the last 6 months of the year, your husband cannot claim head of household filing status. Free e file 1040x And, as a result of his filing status being married filing separately, he cannot claim the earned income credit or the credit for child and dependent care expenses. Free e file 1040x Applying this special rule to divorced or separated parents (or parents who live apart). Free e file 1040x   If a child is treated as the qualifying child of the noncustodial parent under the special rule for divorced or separated parents (or parents who live apart) described earlier, only the noncustodial parent can claim an exemption and the child tax credit for the child. Free e file 1040x However, the noncustodial parent cannot claim the child as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. Free e file 1040x Only the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for those four tax benefits. Free e file 1040x If the child is the qualifying child of more than one person for those tax benefits, the tiebreaker rules determine which person can treat the child as a qualifying child. Free e file 1040x Example 1. Free e file 1040x You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Free e file 1040x Your AGI is $10,000. Free e file 1040x Your mother's AGI is $25,000. Free e file 1040x Your son's father does not live with you or your son. Free e file 1040x Under the rules for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child if he meets all the requirements to do so. Free e file 1040x Because of this, you cannot claim an exemption or the child tax credit for your son. Free e file 1040x However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. Free e file 1040x You and your mother did not have any child care expenses or dependent care benefits, but the boy is a qualifying child of both you and your mother for head of household filing status and the earned income credit because he meets the relationship, age, residency, support, and joint return tests for both you and your mother. Free e file 1040x (Note: The support test does not apply for the earned income credit. Free e file 1040x ) However, you agree to let your mother claim your son. Free e file 1040x This means she can claim him for head of household filing status and the earned income credit if she qualifies for each and if you do not claim him as a qualifying child for the earned income credit. Free e file 1040x (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. Free e file 1040x ) Example 2. Free e file 1040x The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. Free e file 1040x Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Free e file 1040x Example 3. Free e file 1040x The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the earned income credit. Free e file 1040x Your mother also claims him as a qualifying child for head of household filing status. Free e file 1040x You, as the child's parent, will be the only one allowed to claim your son as a qualifying child for the earned income credit. Free e file 1040x The IRS will disallow your mother's claim to the earned income credit and head of household filing status unless she has another qualifying child. Free e file 1040x Phaseout of Exemptions The amount you can claim as a deduction for exemptions is reduced once your adjusted gross income (AGI) goes above a certain level for your filing status. Free e file 1040x These levels are as follows:    Filing Status AGI Level That Reduces Exemption Amount Married filing separately $150,000 Single 250,000 Head of household 275,000 Married filing jointly 300,000 Qualifying widow(er) 300,000 You must reduce the dollar amount of your exemptions by 2% for each $2,500, or part of $2,500 ($1,250 if you are married filing separately), that your AGI exceeds the amount shown above for your filing status. Free e file 1040x If your AGI exceeds the amount shown above by more than $122,500 ($61,250 if married filing separately), the amount of your deduction for exemptions is reduced to zero. Free e file 1040x If your AGI exceeds the level for your filing status, use the Deduction for Exemptions Worksheet found in the instructions for Form 1040 or Form 1040NR to figure the amount of your deduction for exemptions. Free e file 1040x Alimony Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. Free e file 1040x It does not include voluntary payments that are not made under a divorce or separation instrument. Free e file 1040x Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. Free e file 1040x Although this discussion is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. Free e file 1040x To be alimony, a payment must meet certain requirements. Free e file 1040x There are some differences between the requirements that apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. Free e file 1040x The general requirements that apply to payments regardless of when the divorce or separation instrument was executed and the specific requirements that apply to post-1984 instruments (and, in certain cases, some pre-1985 instruments) are discussed in this publication. Free e file 1040x See, Instruments Executed Before 1985 , later, if you are looking for information on where to find the specific requirements that apply to pre-1985 instruments. Free e file 1040x Spouse or former spouse. Free e file 1040x   Unless otherwise stated, the term “spouse” includes former spouse. Free e file 1040x Divorce or separation instrument. Free e file 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. Free e file 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). Free e file 1040x Invalid decree. Free e file 1040x   Payments under a divorce decree can be alimony even if the decree's validity is in question. Free e file 1040x A divorce decree is valid for tax purposes until a court having proper jurisdiction holds it invalid. Free e file 1040x Amended instrument. Free e file 1040x   An amendment to a divorce decree may change the nature of your payments. Free e file 1040x Amendments are not ordinarily retroactive for federal tax purposes. Free e file 1040x However, a retroactive amendment to a divorce decree correcting a clerical error to reflect the original intent of the court will generally be effective retroactively for federal tax purposes. Free e file 1040x Example 1. Free e file 1040x A court order retroactively corrected a mathematical error under your divorce decree to express the original intent to spread the payments over more than 10 years. Free e file 1040x This change also is effective retroactively for federal tax purposes. Free e file 1040x Example 2. Free e file 1040x Your original divorce decree did not fix any part of the payment as child support. Free e file 1040x To reflect the true intention of the court, a court order retroactively corrected the error by designating a part of the payment as child support. Free e file 1040x The amended order is effective retroactively for federal tax purposes. Free e file 1040x Deducting alimony paid. Free e file 1040x   You can deduct alimony you paid, whether or not you itemize deductions on your return. Free e file 1040x You must file Form 1040. Free e file 1040x You cannot use Form 1040A, 1040EZ, or 1040NR. Free e file 1040x Enter the amount of alimony you paid on Form 1040, line 31a. Free e file 1040x In the space provided on line 31b, enter your spouse's social security number (SSN) or IRS individual taxpayer identification number (ITIN). Free e file 1040x If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. Free e file 1040x Show the SSN or ITIN and amount paid to each other recipient on an attached statement. Free e file 1040x Enter your total payments on line 31a. Free e file 1040x If you do not provide your spouse's SSN or ITIN, you may have to pay a $50 penalty and your deduction may be disallowed. Free e file 1040x Reporting alimony received. Free e file 1040x   Report alimony you received as income on Form 1040, line 11, or on Schedule NEC (Form 1040NR), line 12. Free e file 1040x You cannot use Form 1040A, 1040EZ, or 1040NR-EZ. Free e file 1040x    You must give the person who paid the alimony your SSN or ITIN. Free e file 1040x If you do not, you may have to pay a $50 penalty. Free e file 1040x Withholding on nonresident aliens. Free e file 1040x   If you are a U. Free e file 1040x S. Free e file 1040x citizen or resident alien and you pay alimony to a nonresident alien spouse, you may have to withhold income tax at a rate of 30% on each payment. Free e file 1040x However, many tax treaties provide for an exemption from withholding for alimony payments. Free e file 1040x For more information, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. Free e file 1040x General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. Free e file 1040x Payments not alimony. Free e file 1040x   Not all payments under a divorce or separation instrument are alimony. Free e file 1040x Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained later under Community Property , Payments to keep up the payer's property, or Use of the payer's property. Free e file 1040x Example. Free e file 1040x Under your written separation agreement, your spouse lives rent-free in a home you own and you must pay the mortgage, real estate taxes, insurance, repairs, and utilities for the home. Free e file 1040x Because you own the home and the debts are yours, your payments for the mortgage, real estate taxes, insurance, and repairs are not alimony. Free e file 1040x Neither is the value of your spouse's use of the home. Free e file 1040x If they otherwise qualify, you can deduct the payments for utilities as alimony. Free e file 1040x Your spouse must report them as income. Free e file 1040x If you itemize deductions, you can deduct the real estate taxes and, if the home is a qualified home, you can also include the interest on the mortgage in figuring your deductible interest. Free e file 1040x However, if your spouse owned the home, see Example 2 under Payments to a third party, later. Free e file 1040x If you owned the home jointly with your spouse, see Table 4. Free e file 1040x For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. Free e file 1040x Child support. Free e file 1040x   To determine whether a payment is child support, see the discussion under Instruments Executed After 1984 , later. Free e file 1040x If your divorce or separation agreement was executed before 1985, see the 2004 revision of Publication 504 available at www. Free e file 1040x irs. Free e file 1040x gov/formspubs. Free e file 1040x Underpayment. Free e file 1040x   If both alimony and child support payments are called for by your divorce or separation instrument, and you pay less than the total required, the payments apply first to child support and then to alimony. Free e file 1040x Example. Free e file 1040x Your divorce decree calls for you to pay your former spouse $200 a month ($2,400 ($200 x 12) a year) as child support and $150 a month ($1,800 ($150 x 12) a year) as alimony. Free e file 1040x If you pay the full amount of $4,200 ($2,400 + $1,800) during the year, you can deduct $1,800 as alimony and your former spouse must report $1,800 as alimony received. Free e file 1040x If you pay only $3,600 during the year, $2,400 is child support. Free e file 1040x You can deduct only $1,200 ($3,600 – $2,400) as alimony and your former spouse must report $1,200 as alimony received. Free e file 1040x Payments to a third party. Free e file 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. Free e file 1040x These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. Free e file 1040x ), taxes, tuition, etc. Free e file 1040x The payments are treated as received by your spouse and then paid to the third party. Free e file 1040x Example 1. Free e file 1040x Under your divorce decree, you must pay your former spouse's medical and dental expenses. Free e file 1040x If the payments otherwise qualify, you can deduct them as alimony on your return. Free e file 1040x Your former spouse must report them as alimony received and can include them in figuring deductible medical expenses. Free e file 1040x Example 2. Free e file 1040x Under your separation agreement, you must pay the real estate taxes, mortgage payments, and insurance premiums on a home owned by your spouse. Free e file 1040x If they otherwise qualify, you can deduct the payments as alimony on your return, and your spouse must report them as alimony received. Free e file 1040x If itemizing deductions, your spouse can deduct the real estate taxes and, if the home is a qualified home, also include the interest on the mortgage in figuring deductible interest. Free e file 1040x However, if you owned the home, see the example under Payments not alimony , earlier. Free e file 1040x If you owned the home jointly with your spouse, see Table 4. Free e file 1040x Life insurance premiums. Free e file 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. Free e file 1040x Payments for jointly-owned home. Free e file 1040x   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse or former spouse, some of your payments may be alimony. Free e file 1040x See Table 4. Free e file 1040x   However, if your spouse owned the home, see Example 2 under Payments to a third party, earlier. Free e file 1040x If you owned the home, see the example under Payments not alimony , earlier. Free e file 1040x Table 4. Free e file 1040x Expenses for a Jointly-Owned Home Use the table below to find how much of your payment is alimony and how much you can claim as an itemized deduction. Free e file 1040x IF you must pay all of the . Free e file 1040x . Free e file 1040x . Free e file 1040x AND your home is . Free e file 1040x . Free e file 1040x . Free e file 1040x THEN you can deduct and your spouse (or former spouse) must include as alimony . Free e file 1040x . Free e file 1040x . Free e file 1040x AND you can claim as an itemized deduction . Free e file 1040x . Free e file 1040x . Free e file 1040x   mortgage payments (principal and interest) jointly owned half of the total payments half of the interest as interest expense (if the home is a qualified home). Free e file 1040x 1   real estate taxes and home insurance held as tenants in common half of the total payments half of the real estate taxes2 and none of the home insurance. Free e file 1040x     held as tenants by the entirety or in joint tenancy none of the payments all of the real estate taxes and none of the home insurance. Free e file 1040x 1 Your spouse (or former spouse) can deduct the other half of the interest if the home is a qualified home. Free e file 1040x  2 Your spouse (or former spouse) can deduct the other half of the real estate taxes. Free e file 1040x Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. Free e file 1040x Exception for instruments executed before 1985. Free e file 1040x   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. Free e file 1040x A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. Free e file 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. Free e file 1040x   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, see the 2004 revision of Publication 504 available at www. Free e file 1040x irs. Free e file 1040x gov/formspubs. Free e file 1040x Example 1. Free e file 1040x In November 1984, you and your former spouse executed a written separation agreement. Free e file 1040x In February 1985, a decree of divorce was substituted for the written separation agreement. Free e file 1040x The decree of divorce did not change the terms for the alimony you pay your former spouse. Free e file 1040x The decree of divorce is treated as executed before 1985. Free e file 1040x Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. Free e file 1040x Example 2. Free e file 1040x The facts are the same as in Example 1 except that the decree of divorce changed the amount of the alimony. Free e file 1040x In this example, the decree of divorce is not treated as executed before 1985. Free e file 1040x The alimony payments are subject to the rules for payments under instruments executed after 1984. Free e file 1040x Alimony Requirements 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. Free e file 1040x The payment is in cash. Free e file 1040x The instrument does not designate the payment as not alimony. Free e file 1040x The spouses are not members of the same household at the time the payments are made. Free e file 1040x This requirement applies only if the spouses are legally separated under a decree of divorce or separate maintenance. Free e file 1040x There is no liability to make any payment (in cash or property) after the death of the recipient spouse. Free e file 1040x The payment is not treated as child support. Free e file 1040x Each of these requirements is discussed next. Free e file 1040x Cash payment requirement. Free e file 1040x   Only cash payments, including checks and money orders, qualify as alimony. Free e file 1040x The following do not qualify as alimony. Free e file 1040x Transfers of services or property (including a debt instrument of a third party or an annuity contract). Free e file 1040x Execution of a debt instrument by the payer. Free e file 1040x The use of the payer's property. Free e file 1040x Payments to a third party. Free e file 1040x   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. Free e file 1040x See Payments to a third party under General Rules, earlier. Free e file 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. Free e file 1040x The payments are in lieu of payments of alimony directly to your spouse. Free e file 1040x The written request states that both spouses intend the payments to be treated as alimony. Free e file 1040x You receive the written request from your spouse before you file your return for the year you made the payments. Free e file 1040x Payments designated as not alimony. Free e file 1040x   You and your spouse can designate that otherwise qualifying payments are not alimony. Free e file 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. Free e file 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). Free e file 1040x If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. Free e file 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. Free e file 1040x The copy must be attached each year the designation applies. Free e file 1040x Spouses cannot be members of the same household. Free e file 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. Free e file 1040x A home you formerly shared is considered one household, even if you physically separate yourselves in the home. Free e file 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. Free e file 1040x Exception. Free e file 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. Free e file 1040x Liability for payments after death of recipient spouse. Free e file 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. Free e file 1040x If all of the payments would continue, then none of the payments made before or after the death are alimony. Free e file 1040x   The divorce or separation instrument does not have to expressly state that the payments cease upon the