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Free State Tax Preparation Online

Free state tax preparation online Index A Affiliated corporations, Aircraft used by affiliated corporations. Free state tax preparation online Agri-biodiesel, defined, Agri-biodiesel. Free state tax preparation online Air transportation taxes, Air Transportation Taxes 225-mile-zone rule, Taxable transportation. Free state tax preparation online Alaska, Transportation between the continental U. Free state tax preparation online S. Free state tax preparation online and Alaska or Hawaii. Free state tax preparation online , Transportation within Alaska or Hawaii. Free state tax preparation online , Alaska and Hawaii. Free state tax preparation online Baggage, Excess baggage. Free state tax preparation online Bonus tickets, Bonus tickets. Free state tax preparation online Credits or refunds, Credits or refunds. Free state tax preparation online Exemptions, Exemptions. Free state tax preparation online Export, Exportation. Free state tax preparation online Fixed-wing aircraft, Fixed-wing aircraft uses. Free state tax preparation online Hawaii, Transportation between the continental U. Free state tax preparation online S. Free state tax preparation online and Alaska or Hawaii. Free state tax preparation online , Transportation within Alaska or Hawaii. Free state tax preparation online , Alaska and Hawaii. Free state tax preparation online Helicopters, Certain helicopter uses. Free state tax preparation online , Transportation of Property by Air International air travel facilities, International Air Travel Facilities Military personnel, Military personnel on international trips. Free state tax preparation online Package tours, Package tours. Free state tax preparation online Persons by air, Transportation of Persons by Air Persons liable, Liability for tax. Free state tax preparation online , Liability for tax. Free state tax preparation online Property by air, Transportation of Property by Air Tax rates, Transportation of Persons by Air Taxable transportation, Taxable transportation. Free state tax preparation online Travel agency, Liability for tax. Free state tax preparation online Uninterrupted international, Uninterrupted international air transportation. Free state tax preparation online Aircraft, Fixed-wing aircraft uses. Free state tax preparation online Affiliated corporations, Aircraft used by affiliated corporations. Free state tax preparation online Small planes, Small aircraft. Free state tax preparation online Aircraft museum, In an aircraft or vehicle owned by an aircraft museum (No. Free state tax preparation online 15). Free state tax preparation online Alaska Air transportation taxes, Transportation between the continental U. Free state tax preparation online S. Free state tax preparation online and Alaska or Hawaii. Free state tax preparation online Tax on diesel fuel or kerosene, Removal for sale or use in Alaska. Free state tax preparation online Alcohol and tobacco taxes, Excise Taxes Not Covered Alternative fuel credit, Alternative fuel credit. Free state tax preparation online Alternative fuel, defined, Other fuels. Free state tax preparation online American Red Cross, International organizations and the American Red Cross. Free state tax preparation online Answering service, Answering services. Free state tax preparation online Appeal procedures, Examination and Appeal Procedures Approved refinery, defined, Approved terminal or refinery. Free state tax preparation online Approved terminal, defined, Approved terminal or refinery. Free state tax preparation online Arrow shafts, Arrow Shafts Assistance (see Tax help) Aviation gasoline, defined, Aviation gasoline. Free state tax preparation online B Back-up tax, Back-up Tax Biodiesel, defined, Biodiesel. Free state tax preparation online Blended taxable fuel, defined, Blended taxable fuel. Free state tax preparation online Blender, defined, Blender. Free state tax preparation online Blocked pump, Blocked pump. Free state tax preparation online Blood collector organizations, qualified, Exclusive use by a qualified blood collector organization (No. Free state tax preparation online 11). Free state tax preparation online , Qualified blood collector organizations. Free state tax preparation online Boats, In a boat engaged in commercial fishing (No. Free state tax preparation online 4). Free state tax preparation online Bonus tickets, Bonus tickets. Free state tax preparation online Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Bulk transfer, defined, Bulk transfer. Free state tax preparation online Bulk transfer/terminal system, defined, Bulk transfer/terminal system. Free state tax preparation online Buses, In certain intercity and local buses (No. Free state tax preparation online 5). Free state tax preparation online , In a qualified local bus (No. Free state tax preparation online 6). Free state tax preparation online , In a school bus (No. Free state tax preparation online 7). Free state tax preparation online Tire tax, Qualifying intercity or local bus. Free state tax preparation online C Cellulosic biofuel, Cellulosic biofuel. Free state tax preparation online Chemicals, ozone-depleting, Environmental Taxes Claims Claiming a credit, Claiming a Credit on Form 4136 Claiming a refund, Claiming A Refund Filing claims, Filing Claims Coal Blending, Blending. Free state tax preparation online Exemptions, Exemption from tax. Free state tax preparation online Producer, Coal Production, Coal production. Free state tax preparation online Selling price, Determining tonnage or selling price. Free state tax preparation online Tax rates, Tax rates. Free state tax preparation online Coin-operated telephones, Coin-operated telephones. Free state tax preparation online Comments, Comments and suggestions. Free state tax preparation online Commercial aviation, In commercial aviation (other than foreign trade). Free state tax preparation online Commercial fishing, In a boat engaged in commercial fishing (No. Free state tax preparation online 4). Free state tax preparation online Commercial waterway transportation, Commercial waterway transportation. Free state tax preparation online Communications taxes Credits or refunds, Credits or Refunds Exemptions, Exemptions Figuring the tax, Figuring the tax. Free state tax preparation online Local telephone service, Local telephone service. Free state tax preparation online Local-only service, Local-only service. Free state tax preparation online Private communication service, Private communication service. Free state tax preparation online Teletypewriter exchange service, Teletypewriter exchange service. Free state tax preparation online Credit card purchases Aviation gasoline, Credit card purchases. Free state tax preparation online Gasoline, Credit card purchases. Free state tax preparation online Kerosene for use in aviation, Credit card purchases. Free state tax preparation online Undyed diesel fuel, Credit Card Purchases. Free state tax preparation online Undyed kerosene, Credit Card Purchases. Free state tax preparation online Credit or refund Gas guzzler tax, Credit or refund. Free state tax preparation online Manufacturers taxes, Credits or Refunds Resale of tax-paid semitrailers, Tax on resale of tax-paid trailers and semitrailers. Free state tax preparation online Retail tax, Credits or refunds. Free state tax preparation online Tire tax, Credit or refund. Free state tax preparation online Vaccines, Credit or refund. Free state tax preparation online Credits, Claiming a Credit on Form 4136 D Deposits Net tax liability, Amount of Deposits Deposits, How to make, How To Make Deposits Diesel fuel Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene Diesel-water fuel emulsion, defined, Diesel-water fuel emulsion. Free state tax preparation online Dyed diesel fuel, Dyed Diesel Fuel and Dyed Kerosene Dyed kerosene, Dyed Diesel Fuel and Dyed Kerosene E Electric outboard motors, Electric outboard boat motors. Free state tax preparation online Enterer, defined, Enterer. Free state tax preparation online Entry, defined, Entry. Free state tax preparation online Environmental taxes Credit or refund, Credits or refunds. Free state tax preparation online Exceptions, Exceptions. Free state tax preparation online Ozone-depleting chemicals (ODCs), Environmental Taxes United States (defined), Environmental Taxes Examination procedures, Examination and Appeal Procedures Excluded liquid, Diesel Fuel and Kerosene Exempt articles, retail tax, Articles exempt from tax. Free state tax preparation online Exempt communication services American Red Cross, International organizations and the American Red Cross. Free state tax preparation online Answering service, Answering services. Free state tax preparation online Coin-operated telephones, Coin-operated telephones. Free state tax preparation online Installation charges, Installation charges. Free state tax preparation online International organizations, International organizations and the American Red Cross. Free state tax preparation online Mobile radio telephone service, Mobile radio telephone service. Free state tax preparation online News services, News services. Free state tax preparation online Nonprofit educational organizations, Nonprofit educational organizations. Free state tax preparation online Nonprofit hospitals, Nonprofit hospitals. Free state tax preparation online Private communication service, Private communication service. Free state tax preparation online Qualified blood collector organizations, Qualified blood collector organizations. Free state tax preparation online Radio broadcasts, News services. Free state tax preparation online Security systems, Telephone-operated security systems. Free state tax preparation online Exempt sales, heavy trucks, Sales exempt from tax. Free state tax preparation online Exemptions Air transportation taxes, Exemptions. Free state tax preparation online Bonus tickets, Bonus tickets. Free state tax preparation online Coal, Exemption from tax. Free state tax preparation online Communications taxes, Exemptions Federal government, Federal, state, and local government. Free state tax preparation online Fixed-wing aircraft, Fixed-wing aircraft uses. Free state tax preparation online For export, Exemptions Further manufacturing, Exemptions Helicopters, Certain helicopter uses. Free state tax preparation online Indian handicrafts, Exemptions Indian tribal governments, Federal, state, and local government. Free state tax preparation online Military personnel, Military personnel on international trips. Free state tax preparation online Nonprofit educational organizations, Federal, state, and local government. Free state tax preparation online , Exemptions Qualified blood collector organizations, Exemptions State and local governments, Federal, state, and local government. Free state tax preparation online , Exemptions Taxable tires, Tires exempt from tax. Free state tax preparation online Vessel supplies, Exemptions Export, Export (No. Free state tax preparation online 3). Free state tax preparation online Exported taxable fuel, Exported taxable fuel. Free state tax preparation online F Farming, On a farm for farming purposes (No. Free state tax preparation online 1). Free state tax preparation online Federal government, Federal, state, and local government. Free state tax preparation online Fishing, In a boat engaged in commercial fishing (No. Free state tax preparation online 4). Free state tax preparation online Fishing rods and fishing poles. Free state tax preparation online , Fishing rods and fishing poles. Free state tax preparation online Fishing tackle boxes, Fishing tackle boxes. Free state tax preparation online Fixed-wing aircraft, Fixed-wing aircraft uses. Free state tax preparation online Floor stocks tax Ozone-depleting chemicals, Floor Stocks Tax Floor stocks, ODCs, Environmental Taxes Foreign trade, In foreign trade (No. Free state tax preparation online 9). Free state tax preparation online Form 1363, Exportation. Free state tax preparation online 4136, Claiming a Credit on Form 4136 6197, Gas Guzzler Tax, Form 6197. Free state tax preparation online , Attachments to Form 720. Free state tax preparation online 637, Reminders 6627, Environmental Taxes, Attachments to Form 720. Free state tax preparation online 720, Claiming A Refund, Form 6197. Free state tax preparation online , Filing Form 720 720X, Form 720X. Free state tax preparation online 8849, Claiming A Refund 8864, Biodiesel Sold as But Not Used as Fuel Form 720 Attachments, Attachments to Form 720. Free state tax preparation online Due dates, Due dates. Free state tax preparation online Final return, Final return. Free state tax preparation online Schedule A, Filing Form 720 Schedule C, Filing Form 720 Schedule T, Filing Form 720 Free tax services, How To Get Tax Help Fuels Alternative fuel, Other Fuels (Including Alternative Fuels) Diesel, Diesel Fuel and Kerosene Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion For use in aviation, Kerosene for Use in Aviation Gasoline, Gasoline and Aviation Gasoline Kerosene, Diesel Fuel and Kerosene Other Fuels, Other Fuels (Including Alternative Fuels) Used on inland waterways, Fuels Used on Inland Waterways G Gambling, Taxable situations. Free state tax preparation online Gas guzzler tax Automobiles, Automobiles. Free state tax preparation online Credit or refund, Credit or refund. Free state tax preparation online Limousines, Automobiles. Free state tax preparation online Vehicles not subject to tax, Vehicles not subject to tax. Free state tax preparation online Gasoline blendstocks, Gasoline Blendstocks Gasoline, defined, Gasoline. Free state tax preparation online H Hawaii, air transportation taxes, Transportation between the continental U. Free state tax preparation online S. Free state tax preparation online and Alaska or Hawaii. Free state tax preparation online Heavy Motor Vehicle User Fee, Excise Taxes Not Covered Heavy trucks First retail sale, defined, First retail sale defined. Free state tax preparation online Further manufacture, Further manufacture. Free state tax preparation online Installment sales, Installment sales. Free state tax preparation online Parts or accessories, Parts or accessories. Free state tax preparation online Presumptive retail sales price, Presumptive retail sales price. Free state tax preparation online Related persons, Related person. Free state tax preparation online Separate purchases, Separate purchase. Free state tax preparation online Tax base, Determination of tax base. Free state tax preparation online Tax rate, Retail Tax on Heavy Trucks, Trailers, and Tractors Helicopter, Certain helicopter uses. Free state tax preparation online Help (see Tax help) Highway vehicle, Highway vehicle. Free state tax preparation online , In a highway vehicle owned by the United States that is not used on a highway (No. Free state tax preparation online 12). Free state tax preparation online Highway vehicle (Diesel-powered), Diesel-powered highway vehicle. Free state tax preparation online I Identifying number, Taxpayer identification number. Free state tax preparation online Imported taxable products (ODCs), Imported Taxable Products Income, include in, Including the Credit or Refund in Income Indoor tanning services, Indoor Tanning Services Tax Information returns, liquid products, Information Returns Inland waterways, Fuels Used on Inland Waterways Intercity and local buses, In certain intercity and local buses (No. Free state tax preparation online 5). Free state tax preparation online Interest and penalties, Penalties and Interest International air travel facilities, International Air Travel Facilities K Kerosene Definitions, Diesel Fuel and Kerosene Exported, Diesel Fuel and Kerosene For use in aviation, Kerosene for Use in Aviation L Liquid products, information returns, Information Returns Local telephone service, Local telephone service. Free state tax preparation online Local-only service, Local-only service. Free state tax preparation online M Manufacturer, defined, Manufacturer. Free state tax preparation online Manufacturers taxes Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Coal Credits or refunds, Credits or Refunds Exemptions, Exemptions Gas guzzler tax, Gas Guzzler Tax Lease, Lease considered sale. Free state tax preparation online Lease payments, Partial payments. Free state tax preparation online Partial payments, Partial payments. Free state tax preparation online Registration, Registration requirements. Free state tax preparation online Related person, Related person. Free state tax preparation online Requirements for exempt sales, Requirements for Exempt Sales Sale, Sale. Free state tax preparation online Sport fishing equipment, Sport Fishing Equipment Taxable Tires, Taxable Tires Vaccines, Vaccines Medical device tax, Taxable medical devices. Free state tax preparation online Military aircraft, In military aircraft (No. Free state tax preparation online 16). Free state tax preparation online Mobile radio telephone service, Mobile radio telephone service. Free state tax preparation online N News services, News services. Free state tax preparation online Nonprofit educational organization, Exclusive use by a nonprofit educational organization (No. Free state tax preparation online 13). Free state tax preparation online Nonprofit educational organization use and state use, Nonprofit educational organization and state use. Free state tax preparation online Nonprofit educational organizations, Nonprofit educational organizations. Free state tax preparation online , Federal, state, and local government. Free state tax preparation online Nontaxable uses, definitions, Definitions of Nontaxable Uses Nontaxable uses, type of use table, Definitions of Nontaxable Uses O Obligations not in registered form, Obligations Not in Registered Form Off-highway use, Off-highway business use (No. Free state tax preparation online 2). Free state tax preparation online Oil spill liability, Environmental Taxes Other Fuels (Including Alternative Fuels), Other Fuels (Including Alternative Fuels) Other fuels, defined, Other fuels. Free state tax preparation online Ozone-depleting chemicals Floor stocks tax, Floor Stocks Tax Imported taxable products, Imported Taxable Products P Patient-centered outcomes research fee, Patient-Centered Outcomes Research Fee Payment of taxes, Payment of Taxes Penalties Dyed diesel fuel, Penalty. Free state tax preparation online Dyed kerosene, Penalty. Free state tax preparation online Pipeline operator, defined, Pipeline operator. Free state tax preparation online Position holder, defined, Position holder. Free state tax preparation online Publications (see Tax help) Q Qualified local bus, In a qualified local bus (No. Free state tax preparation online 6). Free state tax preparation online R Rack, defined, Rack. Free state tax preparation online Radio broadcasts, News services. Free state tax preparation online Records, Refiner, defined, Refiner. Free state tax preparation online Refinery, defined, Refinery. Free state tax preparation online Refunds, Claiming A Refund Refunds of second tax, Refunds of Second Tax Registered ultimate vendor, Sales by Registered Ultimate Vendors, Registered ultimate vendor. Free state tax preparation online Registrant, Taxable fuel registrant. Free state tax preparation online Registrant, defined, Registrant. Free state tax preparation online Registration, Registration Requirements Form 637, Reminders Registration-required obligations, Obligations Not in Registered Form Related persons Heavy trucks, Related person. Free state tax preparation online Sport fishing equipment, Related person. Free state tax preparation online Removal, defined, Removal. Free state tax preparation online Retail tax Credits or refunds, Credits or refunds. Free state tax preparation online Heavy trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Rulings Program, Rulings Program Rural airports, Rural airports. Free state tax preparation online S Sale, defined, Sale. Free state tax preparation online Sales by registered ultimate vendors, gasoline, Sales by registered ultimate vendors. Free state tax preparation online Sales by registered ultimate vendors, kerosene for use in aviation, Sales by Registered Ultimate Vendors Sales price Bonus goods, Bonus goods. Free state tax preparation online Cost of transportation, Manufacturers taxes based on sale price. Free state tax preparation online Delivery costs, Manufacturers taxes based on sale price. Free state tax preparation online Discounts, Manufacturers taxes based on sale price. Free state tax preparation online Installation costs, Manufacturers taxes based on sale price. Free state tax preparation online Insurance costs, Manufacturers taxes based on sale price. Free state tax preparation online Local advertising charges, Manufacturers taxes based on sale price. Free state tax preparation online Manufacturers excise tax, Manufacturers taxes based on sale price. Free state tax preparation online Rebates, Manufacturers taxes based on sale price. Free state tax preparation online Retail dealer preparation costs, Manufacturers taxes based on sale price. Free state tax preparation online Warranty charges, Manufacturers taxes based on sale price. Free state tax preparation online School bus, In a school bus (No. Free state tax preparation online 7). Free state tax preparation online Second generation biofuel, Second generation biofuel. Free state tax preparation online Security systems, Telephone-operated security systems. Free state tax preparation online Ship passenger tax, Ship Passenger Tax Special September rule, When to deposit, Special rule for deposits of taxes in September. Free state tax preparation online Sport fishing equipment List of equipment, Sport Fishing Equipment Resales, Certain equipment resale. Free state tax preparation online State and local governments, Federal, state, and local government. Free state tax preparation online State or local governments, Exclusive use by a state, political subdivision of a state, or the District of Columbia (No. Free state tax preparation online 14). Free state tax preparation online State or nonprofit educational organization use, Sales by registered ultimate vendors. Free state tax preparation online State use, Registered ultimate vendor (state use). Free state tax preparation online , State use. Free state tax preparation online State, defined, State. Free state tax preparation online Suggestions, Comments and suggestions. Free state tax preparation online T Tanning tax, Indoor Tanning Services Tax Tax help, How To Get Tax Help Tax rate, Electric outboard boat motors. Free state tax preparation online Air transportation of persons, Transportation of Persons by Air Air transportation of property, Transportation of Property by Air Arrow shafts, Arrow Shafts Bows, Quivers, Broadheads, and Points, Bows, Quivers, Broadheads, and Points Coal, Tax rates. Free state tax preparation online Electric outboard motor, Electric outboard boat motors. Free state tax preparation online International air travel facilities, International Air Travel Facilities Obligations not in registered form, Obligations Not in Registered Form Policies issued by foreign persons, Foreign Insurance Taxes Ship passenger tax, Ship Passenger Tax Sport fishing equipment, Sport Fishing Equipment Trucks, Retail Tax on Heavy Trucks, Trailers, and Tractors Taxable fuel registrant, Taxable fuel registrant. Free state tax preparation online Taxable Tires Manufacturers taxes, Taxable Tires Taxable tires Exemptions, Tires exempt from tax. Free state tax preparation online Taxes, Payment of, Payment of Taxes Taxpayer identification number, Taxpayer identification number. Free state tax preparation online Teletypewriter exchange service, Teletypewriter exchange service. Free state tax preparation online Terminal operator, defined, Terminal operator. Free state tax preparation online Terminal, defined, Terminal. Free state tax preparation online Throughputter, defined, Throughputter. Free state tax preparation online Tires Credit against heavy truck tax, Tire credit. Free state tax preparation online Credit or refund of tax, Credit or refund. Free state tax preparation online Train, Use in a train. Free state tax preparation online Train (Diesel-powered), Diesel-powered train. Free state tax preparation online Transmix, Diesel Fuel and Kerosene Travel agency, Liability for tax. Free state tax preparation online TTY/TDD information, How To Get Tax Help Two-party exchanges, Two-party exchanges. Free state tax preparation online , Two-party exchanges. Free state tax preparation online U Ultimate purchaser, Ultimate purchaser. Free state tax preparation online Uninterrupted international air transportation, Uninterrupted international air transportation. Free state tax preparation online , Military personnel on international trips. Free state tax preparation online Used other than as a fuel Diesel fuel and kerosene, For diesel fuel and kerosene (other than kerosene used in aviation) used other than as a fuel (No. Free state tax preparation online 8). Free state tax preparation online Uses, nontaxable Alternative fuels, Other Fuels (Including Alternative Fuels) Aviation gasoline, Gasoline and Aviation Gasoline Diesel fuel, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Diesel-water fuel emulsion, Diesel-Water Fuel Emulsion Gasoline, Gasoline and Aviation Gasoline Kerosene, Undyed Diesel Fuel and Undyed Kerosene (Other Than Kerosene Used in Aviation) Kerosene for use in aviation, Ultimate purchasers. Free state tax preparation online Liquefied petroleum gas (LPG), Other Fuels (Including Alternative Fuels) Other Fuels, Other Fuels (Including Alternative Fuels) V Vaccines Credit or refund, Credit or refund. Free state tax preparation online Manufacturers tax, What's New, Vaccines Vehicles Gas guzzler, Gas Guzzler Tax Imported, Imported automobiles. Free state tax preparation online Law enforcement, Vehicles not subject to tax. Free state tax preparation online Vendors, registered ultimate, Sales by Registered Ultimate Vendors, Registered ultimate vendor. Free state tax preparation online Vessel operator, defined, Vessel operator. Free state tax preparation online W Wagering and occupational wagering fee, Excise Taxes Not Covered When to deposit, When To Make Deposits Prev  Up     Home   More Online Publications
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The Free State Tax Preparation Online

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