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Free State Tax Filing For Low Income

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Free State Tax Filing For Low Income

Free state tax filing for low income 27. Free state tax filing for low income   Tax Benefits for Work-Related Education Table of Contents What's New Introduction Useful Items - You may want to see: Qualifying Work-Related EducationEducation Required by Employer or by Law Education To Maintain or Improve Skills Education To Meet Minimum Requirements Education That Qualifies You for a New Trade or Business What Expenses Can Be DeductedUnclaimed reimbursement. Free state tax filing for low income Transportation Expenses Travel Expenses No Double Benefit Allowed Reimbursements Deducting Business ExpensesSelf-Employed Persons Employees Performing Artists and Fee-Basis Officials Impairment-Related Work Expenses Recordkeeping What's New Standard mileage rate. Free state tax filing for low income  Generally, if you claim a business deduction for work-related education and you drive your car to and from school, the amount you can deduct for miles driven from January 1, 2013, through December 31, 2013, is 56½ cents per mile. Free state tax filing for low income For more information, see Transportation Expenses under What Expenses Can Be Deducted. Free state tax filing for low income Introduction This chapter discusses work-related education expenses that you may be able to deduct as business expenses. Free state tax filing for low income To claim such a deduction, you must: Itemize your deductions on Schedule A (Form 1040) if you are an employee, File Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040) if you are self-employed, and Have expenses for education that meet the requirements discussed under Qualifying Work-Related Education . Free state tax filing for low income If you are an employee and can itemize your deductions, you may be able to claim a deduction for the expenses you pay for your work-related education. Free state tax filing for low income Your deduction will be the amount by which your qualifying work-related education expenses plus other job and certain miscellaneous expenses (except for impairment-related work expenses of disabled individuals) is greater than 2% of your adjusted gross income. Free state tax filing for low income See chapter 28. Free state tax filing for low income If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. Free state tax filing for low income Your work-related education expenses may also qualify you for other tax benefits, such as the American opportunity and lifetime learning credits (see chapter 35). Free state tax filing for low income You may qualify for these other benefits even if you do not meet the requirements listed earlier. Free state tax filing for low income Also, keep in mind that your work-related education expenses may qualify you to claim more than one tax benefit. Free state tax filing for low income Generally, you may claim any number of benefits as long as you use different expenses to figure each one. Free state tax filing for low income When you figure your taxes, you may want to compare these tax benefits so you can choose the method(s) that give you the lowest tax liability. Free state tax filing for low income Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 970 Tax Benefits for Education Form (and Instructions) 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses Schedule A (Form 1040) Itemized Deductions Qualifying Work-Related Education You can deduct the costs of qualifying work-related education as business expenses. Free state tax filing for low income This is education that meets at least one of the following two tests. Free state tax filing for low income The education is required by your employer or the law to keep your present salary, status, or job. Free state tax filing for low income The required education must serve a bona fide business purpose of your employer. Free state tax filing for low income The education maintains or improves skills needed in your present work. Free state tax filing for low income However, even if the education meets one or both of the above tests, it is not qualifying work-related education if it: Is needed to meet the minimum educational requirements of your present trade or business, or Is part of a program of study that will qualify you for a new trade or business. Free state tax filing for low income You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree. Free state tax filing for low income Use Figure 27-A, later, as a quick check to see if your education qualifies. Free state tax filing for low income Education Required by Employer or by Law Once you have met the minimum educational requirements for your job, your employer or the law may require you to get more education. Free state tax filing for low income This additional education is qualifying work-related education if all three of the following requirements are met. Free state tax filing for low income It is required for you to keep your present salary, status, or job, The requirement serves a bona fide business purpose of your employer, and The education is not part of a program that will qualify you for a new trade or business. Free state tax filing for low income When you get more education than your employer or the law requires, the additional education can be qualifying work-related education only if it maintains or improves skills required in your present work. Free state tax filing for low income See Education To Maintain or Improve Skills , later. Free state tax filing for low income Example. Free state tax filing for low income You are a teacher who has satisfied the minimum requirements for teaching. Free state tax filing for low income Your employer requires you to take an additional college course each year to keep your teaching job. Free state tax filing for low income If the courses will not qualify you for a new trade or business, they are qualifying work-related education even if you eventually receive a master's degree and an increase in salary because of this extra education. Free state tax filing for low income Education To Maintain or Improve Skills If your education is not required by your employer or the law, it can be qualifying work-related education only if it maintains or improves skills needed in your present work. Free state tax filing for low income This could include refresher courses, courses on current developments, and academic or vocational courses. Free state tax filing for low income Example. Free state tax filing for low income You repair televisions, radios, and stereo systems for XYZ Store. Free state tax filing for low income To keep up with the latest changes, you take special courses in radio and stereo service. Free state tax filing for low income These courses maintain and improve skills required in your work. Free state tax filing for low income Maintaining skills vs. Free state tax filing for low income qualifying for new job. Free state tax filing for low income   Education to maintain or improve skills needed in your present work is not qualifying education if it will also qualify you for a new trade or business. Free state tax filing for low income Education during temporary absence. Free state tax filing for low income   If you stop working for a year or less in order to get education to maintain or improve skills needed in your present work and then return to the same general type of work, your absence is considered temporary. Free state tax filing for low income Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. Free state tax filing for low income Example. Free state tax filing for low income You quit your biology research job to become a full-time biology graduate student for one year. Free state tax filing for low income If you return to work in biology research after completing the courses, the education is related to your present work even if you do not go back to work with the same employer. Free state tax filing for low income Education during indefinite absence. Free state tax filing for low income   If you stop work for more than a year, your absence from your job is considered indefinite. Free state tax filing for low income Education during an indefinite absence, even if it maintains or improves skills needed in the work from which you are absent, is considered to qualify you for a new trade or business. Free state tax filing for low income Therefore, it is not qualifying work-related education. Free state tax filing for low income Education To Meet Minimum Requirements Education you need to meet the minimum educational requirements for your present trade or business is not qualifying work-related education. Free state tax filing for low income The minimum educational requirements are determined by: Laws and regulations, Standards of your profession, trade, or business, and Your employer. Free state tax filing for low income Once you have met the minimum educational requirements that were in effect when you were hired, you do not have to meet any new minimum educational requirements. Free state tax filing for low income This means that if the minimum requirements change after you were hired, any education you need to meet the new requirements can be qualifying education. Free state tax filing for low income You have not necessarily met the minimum educational requirements of your trade or business simply because you are already doing the work. Free state tax filing for low income Example 1. Free state tax filing for low income You are a full-time engineering student. Free state tax filing for low income Although you have not received your degree or certification, you work part-time as an engineer for a firm that will employ you as a full-time engineer after you finish college. Free state tax filing for low income Although your college engineering courses improve your skills in your present job, they are also needed to meet the minimum job requirements for a full-time engineer. Free state tax filing for low income The education is not qualifying work-related education. Free state tax filing for low income Example 2. Free state tax filing for low income You are an accountant and you have met the minimum educational requirements of your employer. Free state tax filing for low income Your employer later changes the minimum educational requirements and requires you to take college courses to keep your job. Free state tax filing for low income These additional courses can be qualifying work-related education because you have already satisfied the minimum requirements that were in effect when you were hired. Free state tax filing for low income Requirements for Teachers States or school districts usually set the minimum educational requirements for teachers. Free state tax filing for low income The requirement is the college degree or the minimum number of college hours usually required of a person hired for that position. Free state tax filing for low income If there are no requirements, you will have met the minimum educational requirements when you become a faculty member. Free state tax filing for low income The determination of whether you are a faculty member of an educational institution must be made on the basis of the particular practices of the institution. Free state tax filing for low income You generally will be considered a faculty member when one or more of the following occurs. Free state tax filing for low income You have tenure. Free state tax filing for low income Your years of service count toward obtaining tenure. Free state tax filing for low income You have a vote in faculty decisions. Free state tax filing for low income Your school makes contributions for you to a retirement plan other than social security or a similar program. Free state tax filing for low income Example 1. Free state tax filing for low income The law in your state requires beginning secondary school teachers to have a bachelor's degree, including 10 professional education courses. Free state tax filing for low income In addition, to keep the job a teacher must complete a fifth year of training within 10 years from the date of hire. Free state tax filing for low income If the employing school certifies to the state Department of Education that qualified teachers cannot be found, the school can hire persons with only 3 years of college. Free state tax filing for low income However, to keep their jobs, these teachers must get a bachelor's degree and the required professional education courses within 3 years. Free state tax filing for low income Under these facts, the bachelor's degree, whether or not it includes the 10 professional education courses, is considered the minimum educational requirement for qualification as a teacher in your state. Free state tax filing for low income If you have all the required education except the fifth year, you have met the minimum educational requirements. Free state tax filing for low income The fifth year of training is qualifying work-related education unless it is part of a program of study that will qualify you for a new trade or business. Free state tax filing for low income Figure 27-A Does Your Work-Related Education Qualify? Please click here for the text description of the image. Free state tax filing for low income Figure 27-A. Free state tax filing for low income Does Your Work-Related Education Qualify?" Example 2. Free state tax filing for low income Assume the same facts as in Example 1 except that you have a bachelor's degree and only six professional education courses. Free state tax filing for low income The additional four education courses can be qualifying work-related education. Free state tax filing for low income Although you do not have all the required courses, you have already met the minimum educational requirements. Free state tax filing for low income Example 3. Free state tax filing for low income Assume the same facts as in Example 1 except that you are hired with only 3 years of college. Free state tax filing for low income The courses you take that lead to a bachelor's degree (including those in education) are not qualifying work-related education. Free state tax filing for low income They are needed to meet the minimum educational requirements for employment as a teacher. Free state tax filing for low income Example 4. Free state tax filing for low income You have a bachelor's degree and you work as a temporary instructor at a university. Free state tax filing for low income At the same time, you take graduate courses toward an advanced degree. Free state tax filing for low income The rules of the university state that you can become a faculty member only if you get a graduate degree. Free state tax filing for low income Also, you can keep your job as an instructor only as long as you show satisfactory progress toward getting this degree. Free state tax filing for low income You have not met the minimum educational requirements to qualify you as a faculty member. Free state tax filing for low income The graduate courses are not qualifying work-related education. Free state tax filing for low income Certification in a new state. Free state tax filing for low income   Once you have met the minimum educational requirements for teachers for your state, you are considered to have met the minimum educational requirements in all states. Free state tax filing for low income This is true even if you must get additional education to be certified in another state. Free state tax filing for low income Any additional education you need is qualifying work-related education. Free state tax filing for low income You have already met the minimum requirements for teaching. Free state tax filing for low income Teaching in another state is not a new trade or business. Free state tax filing for low income Example. Free state tax filing for low income You hold a permanent teaching certificate in State A and are employed as a teacher in that state for several years. Free state tax filing for low income You move to State B and are promptly hired as a teacher. Free state tax filing for low income You are required, however, to complete certain prescribed courses to get a permanent teaching certificate in State B. Free state tax filing for low income These additional courses are qualifying work-related education because the teaching position in State B involves the same general kind of work for which you were qualified in State A. Free state tax filing for low income Education That Qualifies You for a New Trade or Business Education that is part of a program of study that will qualify you for a new trade or business is not qualifying work-related education. Free state tax filing for low income This is true even if you do not plan to enter that trade or business. Free state tax filing for low income If you are an employee, a change of duties that involves the same general kind of work is not a new trade or business. Free state tax filing for low income Example 1. Free state tax filing for low income You are an accountant. Free state tax filing for low income Your employer requires you to get a law degree at your own expense. Free state tax filing for low income You register at a law school for the regular curriculum that leads to a law degree. Free state tax filing for low income Even if you do not intend to become a lawyer, the education is not qualifying because the law degree will qualify you for a new trade or business. Free state tax filing for low income Example 2. Free state tax filing for low income You are a general practitioner of medicine. Free state tax filing for low income You take a 2-week course to review developments in several specialized fields of medicine. Free state tax filing for low income The course does not qualify you for a new profession. Free state tax filing for low income It is qualifying work-related education because it maintains or improves skills required in your present profession. Free state tax filing for low income Example 3. Free state tax filing for low income While working in the private practice of psychiatry, you enter a program to study and train at an accredited psychoanalytic institute. Free state tax filing for low income The program will lead to qualifying you to practice psychoanalysis. Free state tax filing for low income The psychoanalytic training does not qualify you for a new profession. Free state tax filing for low income It is qualifying work-related education because it maintains or improves skills required in your present profession. Free state tax filing for low income Bar or CPA Review Course Review courses to prepare for the bar examination or the certified public accountant (CPA) examination are not qualifying work-related education. Free state tax filing for low income They are part of a program of study that can qualify you for a new profession. Free state tax filing for low income Teaching and Related Duties All teaching and related duties are considered the same general kind of work. Free state tax filing for low income A change in duties in any of the following ways is not considered a change to a new business. Free state tax filing for low income Elementary school teacher to secondary school teacher. Free state tax filing for low income Teacher of one subject, such as biology, to teacher of another subject, such as art. Free state tax filing for low income Classroom teacher to guidance counselor. Free state tax filing for low income Classroom teacher to school administrator. Free state tax filing for low income What Expenses Can Be Deducted If your education meets the requirements described earlier under Qualifying Work-Related Education , you can generally deduct your education expenses as business expenses. Free state tax filing for low income If you are not self-employed, you can deduct business expenses only if you itemize your deductions. Free state tax filing for low income You cannot deduct expenses related to tax-exempt and excluded income. Free state tax filing for low income Deductible expenses. Free state tax filing for low income   The following education expenses can be deducted. Free state tax filing for low income Tuition, books, supplies, lab fees, and similar items. Free state tax filing for low income Certain transportation and travel costs. Free state tax filing for low income Other education expenses, such as costs of research and typing when writing a paper as part of an educational program. Free state tax filing for low income Nondeductible expenses. Free state tax filing for low income   You cannot deduct personal or capital expenses. Free state tax filing for low income For example, you cannot deduct the dollar value of vacation time or annual leave you take to attend classes. Free state tax filing for low income This amount is a personal expense. Free state tax filing for low income Unclaimed reimbursement. Free state tax filing for low income   If you do not claim reimbursement that you are entitled to receive from your employer, you cannot deduct the expenses that apply to that unclaimed reimbursement. Free state tax filing for low income Example. Free state tax filing for low income Your employer agrees to pay your education expenses if you file a voucher showing your expenses. Free state tax filing for low income You do not file a voucher, and you do not get reimbursed. Free state tax filing for low income Because you did not file a voucher, you cannot deduct the expenses on your tax return. Free state tax filing for low income Transportation Expenses If your education qualifies, you can deduct local transportation costs of going directly from work to school. Free state tax filing for low income If you are regularly employed and go to school on a temporary basis, you can also deduct the costs of returning from school to home. Free state tax filing for low income Temporary basis. Free state tax filing for low income   You go to school on a temporary basis if either of the following situations applies to you. Free state tax filing for low income Your attendance at school is realistically expected to last 1 year or less and does indeed last for 1 year or less. Free state tax filing for low income Initially, your attendance at school is realistically expected to last 1 year or less, but at a later date your attendance is reasonably expected to last more than 1 year. Free state tax filing for low income Your attendance is temporary up to the date you determine it will last more than 1 year. Free state tax filing for low income Note. Free state tax filing for low income If you are in either situation (1) or (2), your attendance is not temporary if facts and circumstances indicate otherwise. Free state tax filing for low income Attendance not on a temporary basis. Free state tax filing for low income   You do not go to school on a temporary basis if either of the following situations apply to you. Free state tax filing for low income Your attendance at school is realistically expected to last more than 1 year. Free state tax filing for low income It does not matter how long you actually attend. Free state tax filing for low income Initially, your attendance at school is realistically expected to last 1 year or less, but at a later date your attendance is reasonably expected to last more than 1 year. Free state tax filing for low income Your attendance is not temporary after the date you determine it will last more than 1 year. Free state tax filing for low income Deductible Transportation Expenses If you are regularly employed and go directly from home to school on a temporary basis, you can deduct the round-trip costs of transportation between your home and school. Free state tax filing for low income This is true regardless of the location of the school, the distance traveled, or whether you attend school on nonwork days. Free state tax filing for low income Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. Free state tax filing for low income Transportation expenses do not include amounts spent for travel, meals, or lodging while you are away from home overnight. Free state tax filing for low income Example 1. Free state tax filing for low income You regularly work in a nearby town, and go directly from work to home. Free state tax filing for low income You also attend school every work night for 3 months to take a course that improves your job skills. Free state tax filing for low income Since you are attending school on a temporary basis, you can deduct your daily round-trip transportation expenses in going between home and school. Free state tax filing for low income This is true regardless of the distance traveled. Free state tax filing for low income Example 2. Free state tax filing for low income Assume the same facts as in Example 1 except that on certain nights you go directly from work to school and then home. Free state tax filing for low income You can deduct your transportation expenses from your regular work site to school and then home. Free state tax filing for low income Example 3. Free state tax filing for low income Assume the same facts as in Example 1 except that you attend the school for 9 months on Saturdays, nonwork days. Free state tax filing for low income Since you are attending school on a temporary basis, you can deduct your round-trip transportation expenses in going between home and school. Free state tax filing for low income Example 4. Free state tax filing for low income Assume the same facts as in Example 1 except that you attend classes twice a week for 15 months. Free state tax filing for low income Since your attendance in school is not considered temporary, you cannot deduct your transportation expenses in going between home and school. Free state tax filing for low income If you go directly from work to school, you can deduct the one-way transportation expenses of going from work to school. Free state tax filing for low income If you go from work to home to school and return home, your transportation expenses cannot be more than if you had gone directly from work to school. Free state tax filing for low income Using your car. Free state tax filing for low income   If you use your car (whether you own or lease it) for transportation to school, you can deduct your actual expenses or use the standard mileage rate to figure the amount you can deduct. Free state tax filing for low income The standard mileage rate for miles driven from January 1, 2013, through December 31, 2013 is 56½ cents per mile. Free state tax filing for low income Whichever method you use, you can also deduct parking fees and tolls. Free state tax filing for low income See chapter 26 for information on deducting your actual expenses of using a car. Free state tax filing for low income Travel Expenses You can deduct expenses for travel, meals (see 50% limit on meals , later), and lodging if you travel overnight mainly to obtain qualifying work-related education. Free state tax filing for low income Travel expenses for qualifying work-related education are treated the same as travel expenses for other employee business purposes. Free state tax filing for low income For more information, see chapter 26. Free state tax filing for low income You cannot deduct expenses for personal activities, such as sightseeing, visiting, or entertaining. Free state tax filing for low income Mainly personal travel. Free state tax filing for low income   If your travel away from home is mainly personal, you cannot deduct all of your expenses for travel, meals, and lodging. Free state tax filing for low income You can deduct only your expenses for lodging and 50% of your expenses for meals during the time you attend the qualified educational activities. Free state tax filing for low income   Whether a trip's purpose is mainly personal or educational depends upon the facts and circumstances. Free state tax filing for low income An important factor is the comparison of time spent on personal activities with time spent on educational activities. Free state tax filing for low income If you spend more time on personal activities, the trip is considered mainly educational only if you can show a substantial nonpersonal reason for traveling to a particular location. Free state tax filing for low income Example 1. Free state tax filing for low income John works in Newark, New Jersey. Free state tax filing for low income He traveled to Chicago to take a deductible 1-week course at the request of his employer. Free state tax filing for low income His main reason for going to Chicago was to take the course. Free state tax filing for low income While there, he took a sight-seeing trip, entertained some friends, and took a side trip to Pleasantville for a day. Free state tax filing for low income Since the trip was mainly for business, John can deduct his round-trip airfare to Chicago. Free state tax filing for low income He cannot deduct his transportation expenses of going to Pleasantville. Free state tax filing for low income He can deduct only the meals (subject to the 50% limit) and lodging connected with his educational activities. Free state tax filing for low income Example 2. Free state tax filing for low income Sue works in Boston. Free state tax filing for low income She went to a university in Michigan to take a course for work. Free state tax filing for low income The course is qualifying work-related education. Free state tax filing for low income She took one course, which is one-fourth of a full course load of study. Free state tax filing for low income She spent the rest of the time on personal activities. Free state tax filing for low income Her reasons for taking the course in Michigan were all personal. Free state tax filing for low income Sue's trip is mainly personal because three-fourths of her time is considered personal time. Free state tax filing for low income She cannot deduct the cost of her round-trip train ticket to Michigan. Free state tax filing for low income She can deduct one-fourth of the meals (subject to the 50% limit) and lodging costs for the time she attended the university. Free state tax filing for low income Example 3. Free state tax filing for low income Dave works in Nashville and recently traveled to California to take a 2-week seminar. Free state tax filing for low income The seminar is qualifying work-related education. Free state tax filing for low income While there, he spent an extra 8 weeks on personal activities. Free state tax filing for low income The facts, including the extra 8-week stay, show that his main purpose was to take a vacation. Free state tax filing for low income Dave cannot deduct his round-trip airfare or his meals and lodging for the 8 weeks. Free state tax filing for low income He can deduct only his expenses for meals (subject to the 50% limit) and lodging for the 2 weeks he attended the seminar. Free state tax filing for low income Cruises and conventions. Free state tax filing for low income   Certain cruises and conventions offer seminars or courses as part of their itinerary. Free state tax filing for low income Even if the seminars or courses are work-related, your deduction for travel may be limited. Free state tax filing for low income This applies to: Travel by ocean liner, cruise ship, or other form of luxury water transportation, and Conventions outside the North American area. Free state tax filing for low income   For a discussion of the limits on travel expense deductions that apply to cruises and conventions, see Luxury Water Travel and Conventions in chapter 1 of Publication 463. Free state tax filing for low income 50% limit on meals. Free state tax filing for low income   You can deduct only 50% of the cost of your meals while traveling away from home to obtain qualifying work-related education. Free state tax filing for low income You cannot have been reimbursed for the meals. Free state tax filing for low income   Employees must use Form 2106 or Form 2106-EZ to apply the 50% limit. Free state tax filing for low income Travel as Education You cannot deduct the cost of travel as a form of education even if it is directly related to your duties in your work or business. Free state tax filing for low income Example. Free state tax filing for low income You are a French language teacher. Free state tax filing for low income While on sabbatical leave granted for travel, you traveled through France to improve your knowledge of the French language. Free state tax filing for low income You chose your itinerary and most of your activities to improve your French language skills. Free state tax filing for low income You cannot deduct your travel expenses as education expenses. Free state tax filing for low income This is true even if you spent most of your time learning French by visiting French schools and families, attending movies or plays, and engaging in similar activities. Free state tax filing for low income No Double Benefit Allowed You cannot do either of the following. Free state tax filing for low income Deduct work-related education expenses as business expenses if you benefit from these expenses under any other provision of the law, for example, the tuition and fees deduction (see chapter 35). Free state tax filing for low income Deduct work-related education expenses paid with tax-free scholarship, grant, or employer-provided educational assistance. Free state tax filing for low income See Adjustments to Qualifying Work-Related Education Expenses , next. Free state tax filing for low income Adjustments to Qualifying Work-Related Education Expenses If you pay qualifying work-related education expenses with certain tax-free funds, you cannot claim a deduction for those amounts. Free state tax filing for low income You must reduce the qualifying expenses by the amount of such expenses allocable to the tax-free educational assistance. Free state tax filing for low income For more information, see chapter 12 of Publication 970. Free state tax filing for low income Tax-free educational assistance includes: The tax-free part of scholarships and fellowships (see chapter 1 of Publication 970), The tax-free part of Pell grants (see chapter 1 of Publication 970), The tax-free part of employer-provided educational assistance (see chapter 11 of Publication 970), Veterans' educational assistance (see chapter 1 of Publication 970), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received for education assistance. Free state tax filing for low income Amounts that do not reduce qualifying work-related education expenses. Free state tax filing for low income   Do not reduce the qualifying work-related education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. Free state tax filing for low income   Also, do not reduce the qualifying work-related education expenses by any scholarship or fellowship reported as income on the student's return or any scholarship which, by its terms, cannot be applied to qualifying work-related education expenses. Free state tax filing for low income Reimbursements How you treat reimbursements depends on the arrangement you have with your employer. Free state tax filing for low income There are two basic types of reimbursement arrangements—accountable plans and nonaccountable plans. Free state tax filing for low income You can tell the type of plan you are reimbursed under by the way the reimbursement is reported on your Form W-2. Free state tax filing for low income For information on how to treat reimbursements under both accountable and nonaccountable plans, see Reimbursements in chapter 26. Free state tax filing for low income Deducting Business Expenses Self-employed persons and employees report business expenses differently. Free state tax filing for low income The following information explains what forms you must use to deduct the cost of your qualifying work-related education as a business expense. Free state tax filing for low income Self-Employed Persons If you are self-employed, report the cost of your qualifying work-related education on the appropriate form used to report your business income and expenses (generally Schedule C, C-EZ, or F). Free state tax filing for low income If your educational expenses include expenses for a car or truck, travel, or meals, report those expenses the same way you report other business expenses for those items. Free state tax filing for low income See the instructions for the form you file for information on how to complete it. Free state tax filing for low income Employees If you are an employee, you can deduct the cost of qualifying work-related education only if you: Did not receive (and were not entitled to receive) any reimbursement from your employer, Were reimbursed under a nonaccountable plan (amount is included in box 1 of Form W-2), or Received reimbursement under an accountable plan, but the amount received was less than your expenses for which you claimed reimbursement. Free state tax filing for low income If either (1) or (2) applies, you can deduct the total qualifying cost. Free state tax filing for low income If (3) applies, you can deduct only the qualifying costs that were more than your reimbursement. Free state tax filing for low income In order to deduct the cost of your qualifying work-related education as a business expense, include the amount with your deduction for any other employee business expenses on Schedule A (Form 1040), line 21. Free state tax filing for low income (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. Free state tax filing for low income ) This deduction (except for impairment-related work expenses of disabled individuals) is subject to the 2%-of-adjusted-gross-income limit that applies to most miscellaneous itemized deductions. Free state tax filing for low income See chapter 28. Free state tax filing for low income Form 2106 or 2106-EZ. Free state tax filing for low income   To figure your deduction for employee business expenses, including qualifying work-related education, you generally must complete Form 2106 or Form 2106-EZ. Free state tax filing for low income Form not required. Free state tax filing for low income   Do not complete either Form 2106 or Form 2106-EZ if: If amounts included in box 1 of your Form W-2, are not considered reimbursements, and You are not claiming travel, transportation, meal, or entertainment expenses. Free state tax filing for low income   If you meet both of these requirements, enter the expenses directly on Schedule A (Form 1040), line 21. Free state tax filing for low income (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. Free state tax filing for low income ) Using Form 2106-EZ. Free state tax filing for low income   This form is shorter and easier to use than Form 2106. Free state tax filing for low income Generally, you can use this form if: All reimbursements, if any, are included in box 1 of your Form W-2, and You are using the standard mileage rate if you are claiming vehicle expenses. Free state tax filing for low income   If you do not meet both of these requirements, use Form 2106. Free state tax filing for low income Performing Artists and Fee-Basis Officials If you are a qualified performing artist, or a state (or local) government official who is paid in whole or in part on a fee basis, you can deduct the cost of your qualifying work-related education as an adjustment to gross income rather than as an itemized deduction. Free state tax filing for low income Include the cost of your qualifying work-related education with any other employee business expenses on Form 1040, line 24. Free state tax filing for low income You do not have to itemize your deductions on Schedule A (Form 1040), and, therefore, the deduction is not subject to the 2%-of-adjusted-gross-income limit. Free state tax filing for low income You must complete Form 2106 or 2106-EZ to figure your deduction, even if you meet the requirements described earlier under Form not required . Free state tax filing for low income For more information on qualified performing artists, see chapter 6 of Publication 463. Free state tax filing for low income Impairment-Related Work Expenses If you are disabled and have impairment-related work expenses that are necessary for you to be able to get qualifying work-related education, you can deduct these expenses on Schedule A (Form 1040), line 28. Free state tax filing for low income They are not subject to the 2%-of-adjusted-gross-income limit. Free state tax filing for low income To deduct these expenses, you must complete Form 2106 or 2106-EZ even if you meet the requirements described earlier under Form not required . Free state tax filing for low income For more information on impairment-related work expenses, see chapter 6 of Publication 463. Free state tax filing for low income Recordkeeping You must keep records as proof of any deduction claimed on your tax return. Free state tax filing for low income Generally, you should keep your records for 3 years from the date of filing the tax return and claiming the deduction. Free state tax filing for low income For specific information about keeping records of business expenses, see Recordkeeping in chapter 26. Free state tax filing for low income Prev  Up  Next   Home   More Online Publications
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The Free State Tax Filing For Low Income

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